N.Y. Tax Law 1143 – Administration of oaths and compelling testimony
§ 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.
Terms Used In N.Y. Tax Law 1143
- Article: means a prose composition, including commentaries, reviews, editorials, op-eds, letters to the editor, and reader comments on articles. See N.Y. Tax Law 1101
- Chambers: A judge's office.
- Subpoena: A command to a witness to appear and give testimony.
- Summons: Another word for subpoena used by the criminal justice system.
- Tax: shall include any tax imposed by sections eleven hundred five, or eleven hundred ten, and any amount payable to the tax commission by a person required to file a return, as provided in section eleven hundred thirty-seven. See N.Y. Tax Law 1131
- Testimony: Evidence presented orally by witnesses during trials or before grand juries.
(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.