New Jersey Statutes
§ 54:50-4 — Issuance of subpoenas; fees
New Jersey § 54:50-4
JurisdictionNew Jersey
Title 54TAXATION
This text of New Jersey § 54:50-4 (Issuance of subpoenas; fees) 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. § 54:50-4 (2026).
Text
The Director of the Division of Taxation or his deputies may by subpoena compel the attendance of witnesses and the production of any books, records, papers, vouchers, accounts or documents of any taxpayer or of any person who, the director has reason to believe, has information pertinent to any matter under investigation by the director or any such deputy at any hearing held pursuant to this subtitle, or any State tax law. The fees of witnesses required to attend any such hearing shall be the same as those allowed to witnesses appearing in the Superior Court. Such fees shall be paid in the manner provided for the payment of other expenses incident to the administration of this subtitle, or any State tax law. Amended by L.1953, c. 51, p. 938, s. 167.
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Nearby Sections
15
§ 54:50-1
General powers of commissioner§ 54:50-10
Reports preserved for two years§ 54:50-12
Definitions§ 54:50-15
Issuance of tax certificate§ 54:50-16
Required evidence§ 54:50-19
Repeals§ 54:50-2
Examination, investigation§ 54:50-2.1
Agent of taxpayer; written authorization; display to representative of division of taxation§ 54:50-2.2
Taxpayer interview§ 54:50-22
Reproduction admissible in evidenceCite This Page — Counsel Stack
Bluebook (online)
New Jersey § 54:50-4, Counsel Stack Legal Research, https://law.counselstack.com/statute/nj/54/54%3A50-4.