§ 44-20.3-10. Witnesses before tax administrator. [Effective April 1, 2026.]
(a) The tax administrator and any agent of the tax administrator authorized to conduct
any inquiry, investigation, or hearing under this chapter has power to administer
oaths and take testimony under oath relative to the matter of inquiry or investigation.
At any hearing ordered by the tax administrator, the tax administrator or the tax
administrator's agent may subpoena witnesses and require the production of books,
papers, and documents pertinent to the inquiry. No witness under subpoena authorized
to be issued by the provisions of this chapter is excused from test
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§ 44-20.3-10. Witnesses before tax administrator. [Effective April 1, 2026.]
(a) The tax administrator and any agent of the tax administrator authorized to conduct
any inquiry, investigation, or hearing under this chapter has power to administer
oaths and take testimony under oath relative to the matter of inquiry or investigation.
At any hearing ordered by the tax administrator, the tax administrator or the tax
administrator's agent may subpoena witnesses and require the production of books,
papers, and documents pertinent to the inquiry. No witness under subpoena authorized
to be issued by the provisions of this chapter is excused from testifying or from
producing books or papers on the ground that the testimony or the production of the
books or other documentary evidence would tend to incriminate the witness, but the
testimony or the evidence of the books or papers so produced shall not be used in
any criminal proceedings against the witness.
(b) If any person disobeys this process or, having appeared in obedience to it, refuses
to answer any pertinent question put to the person by the tax administrator or the
tax administrator's authorized agent or to produce any books and papers pursuant to
the process, the tax administrator or the agent may apply to the sixth division of
the district court, stating the disobedience to process or refusal to answer, and
the court shall cite the person to appear before the court to answer that question
or to produce those books and papers, and, upon the person's refusal so to do, shall
commit the person to the adult correctional institutions, for a period not to exceed
sixty (60) days. Notwithstanding the serving of the term of this commitment by any
person, the tax administrator may proceed in all respects with this inquiry and examination
as if the witness had not previously been called upon to testify.
(c) Officers who serve subpoenas issued by the tax administrator or under the tax administrator's
authority and witnesses subpoenaed by the tax administrator under this section shall
receive fees and compensation at the same rates as officers and witnesses in the district
courts of the state, to be paid from the proper appropriation for the administration
of this chapter.
(d) A party aggrieved by an order of the court may appeal the order to the supreme court
in accordance with the procedures contained in the rules of appellate procedure of
the supreme court.