2020 New York Laws
TAX - Tax
Article 28 - Sales and Compensating Use Taxes
Part 4 - Administrative Provisions
1143 - Administration of Oaths and Compelling Testimony.

Universal Citation: NY Tax L § 1143 (2020)
§  1143. Administration of oaths and compelling testimony. (a) The tax
commission or its employees or agents duly designated and authorized  by
it  shall have power to administer oaths and take affidavits in relation
to any matter or proceeding in the exercise of their powers  and  duties
under  this article. The tax commission shall have power to subpoena and
require the attendance of witnesses and the production of books,  papers
and  documents to secure information pertinent to the performance of its
duties hereunder and of the enforcement of this article and  to  examine
them  in  relation thereto, and to issue commissions for the examination
of witnesses who are out of the state or unable to attend before  it  or
excused from attendance.

(b) A justice of the supreme court either in court or at chambers shall have power summarily to enforce by proper proceedings the attendance and testimony of witnesses and the production and examination of books, papers and documents called for by the subpoena of the tax commission under this article.

(c) The officers who serve the summons or subpoena of the tax commission and witnesses attending in response thereto shall be entitled to the same fees as are allowed to officers and witnesses in civil cases in courts of record, except as herein otherwise provided. Such officers shall be the sheriff of any county and his duly appointed deputies or any officers or employees of the department of taxation and finance, designated to serve such process.

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