New Jersey Statutes
§ 54:50-5 — Procedure to compel witnesses to attend and to testify
New Jersey·Title 54 TAXATION
If a person subpoenaed to attend any hearing under this subtitle fails to appear, be examined or answer any question, or produce any books, records, papers, vouchers, accounts or documents when subpoenaed so to do by the director or any deputy, the director or such deputy may apply to the Superior Court for an order to compel him to do so. Amended by L.1953, c. 51, p. 938, s. 168.
Free access — add to your briefcase to read the full text and ask questions with AI
New Jersey § 54:50-5 (Procedure to compel witnesses to attend and to testify) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
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 evidence