New Jersey Statutes
§ 54:50-5 — Procedure to compel witnesses to attend and to testify
New Jersey § 54:50-5
JurisdictionNew Jersey
Title 54TAXATION
This text of New Jersey § 54:50-5 (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. § 54:50-5 (2026).
Text
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.
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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 § 54:50-5, Counsel Stack Legal Research, https://law.counselstack.com/statute/nj/54/54%3A50-5.