N.J. Stat. § 56:6-8: Hearings; oaths; examination of witnesses

The commissioner or any employee of the State Tax Department by him thereunto designated may conduct hearings, administer oaths to and examine under oath any retail dealer, his agents or employees and any other witnesses as well in investigating alleged violations of this act, or for the purpose of ascertaining facts to enable the commissioner to administer the provisions of this act.

L.1938, c. 163, p. 369, art. V, s. 503.