New York § 1831 Failure to obey subpoenas

New York Statutes

§ 1831 — Failure to obey subpoenas

New York § 1831

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Part 4Miscellaneous Crimes

Art. 37Crimes and Other Offenses, Seizures and Forfeitures

This text of New York § 1831 (Failure to obey subpoenas) is published on Counsel Stack Legal Research, covering New York primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

N.Y. Tax § 1831 (2026).

Text

  § 1831. Failure to obey subpoenas. Any person who is duly subpoenaed,\npursuant to section one hundred seventy-four of this chapter or the\nprovisions of the civil practice law and rules, in connection with any\nmatter arising under this chapter, or any related income or earnings tax\nstatute, to attend as a witness or to produce books, accounts, records,\nmemoranda, documents or other papers, and who (1) fails or refuses to\nattend without lawful excuse, (2) refuses to be sworn, (3) without\nasserting a valid legal privilege refuses to answer any material and\nproper question, or (4) without asserting a valid legal privilege\nrefuses, after reasonable notice, to produce books, accounts, records,\nmemoranda, documents or other papers that constitute material and proper\nevidence in his o

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§ 1831. Failure to obey subpoenas. Any person who is duly subpoenaed,\npursuant to section one hundred seventy-four of this chapter or the\nprovisions of the civil practice law and rules, in connection with any\nmatter arising under this chapter, or any related income or earnings tax\nstatute, to attend as a witness or to produce books, accounts, records,\nmemoranda, documents or other papers, and who (1) fails or refuses to\nattend without lawful excuse, (2) refuses to be sworn, (3) without\nasserting a valid legal privilege refuses to answer any material and\nproper question, or (4) without asserting a valid legal privilege\nrefuses, after reasonable notice, to produce books, accounts, records,\nmemoranda, documents or other papers that constitute material and proper\nevidence in his or her possession or under his or her control, shall be\nguilty of a misdemeanor.\n