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New Jersey · Through P.L.2025, c.405, and J.R.22 · Newer source version available

N.J. Stat. § 54:42-5: Procedure to compel witnesses to attend and to testify

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  1. TITLE 54 TAXATION

If a person subpoenaed to attend any hearing fails to appear, be examined or to answer any question, or to produce any books, records, papers, vouchers, accounts or documents, when ordered so to do by the director or any deputy, auditor or investigator designated by him to conduct such hearing, the commissioner or such deputy, auditor or investigator may apply to the Superior Court to compel compliance with the subpoena or order of the commissioner, or of the deputy, auditor or investigator so appointed by the commissioner.

Amended by L.1953, c. 51, p. 934, s. 162.

Collected 2026-08-27T17:54:13Z. Source file · JSON

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