N.Y. Tax Law § 1143: Administration of oaths and compelling testimony

§ 1143. Administration of oaths and compelling testimony. (a) The tax

commission or its employees or agents duly designated and authorized by

it shall have power to administer oaths and take affidavits in relation

to any matter or proceeding in the exercise of their powers and duties

under this article. The tax commission shall have power to subpoena and

require the attendance of witnesses and the production of books, papers

and documents to secure information pertinent to the performance of its

duties hereunder and of the enforcement of this article and to examine

them in relation thereto, and to issue commissions for the examination

of witnesses who are out of the state or unable to attend before it or

excused from attendance.

(b) A justice of the supreme court either in court or at chambers

shall have power summarily to enforce by proper proceedings the

attendance and testimony of witnesses and the production and examination

of books, papers and documents called for by the subpoena of the tax

commission under this article.

(c) The officers who serve the summons or subpoena of the tax

commission and witnesses attending in response thereto shall be entitled

to the same fees as are allowed to officers and witnesses in civil cases

in courts of record, except as herein otherwise provided. Such officers

shall be the sheriff of any county and his duly appointed deputies or

any officers or employees of the department of taxation and finance,

designated to serve such process.