New Jersey § 54:42-5 Procedure to compel witnesses to attend and to testify

New Jersey Statutes

§ 54:42-5 — Procedure to compel witnesses to attend and to testify

New Jersey § 54:42-5

Title 54TAXATION

This text of New Jersey § 54:42-5 (Procedure to compel witnesses to attend and to testify) is published on Counsel Stack Legal Research, covering New Jersey primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

N.J. Stat. Ann. § 54:42-5 (2026).

Text

If a person subpoenaed to attend any hearing fails to appear, be examined or to answer any question, or to produce any books, records, papers, vouchers, accounts or documents, when ordered so to do by the director or any deputy, auditor or investigator designated by him to conduct such hearing, the commissioner or such deputy, auditor or investigator may apply to the Superior Court to compel compliance with the subpoena or order of the commissioner, or of the deputy, auditor or investigator so appointed by the commissioner. Amended by L.1953, c. 51, p. 934, s. 162.

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If a person subpoenaed to attend any hearing fails to appear, be examined or to answer any question, or to produce any books, records, papers, vouchers, accounts or documents, when ordered so to do by the director or any deputy, auditor or investigator designated by him to conduct such hearing, the commissioner or such deputy, auditor or investigator may apply to the Superior Court to compel compliance with the subpoena or order of the commissioner, or of the deputy, auditor or investigator so appointed by the commissioner. Amended by L.1953, c. 51, p. 934, s. 162.