N.Y. Tax Law § 174: Oaths, acknowledgments, subpoenas and commissions to take testimony

§ 174. Oaths, acknowledgments, subpoenas and commissions to take

testimony. 1. The commissioner, his deputies, secretary and any other

officer or employee of the department of taxation and finance duly

designated and authorized by resolution of the commissioner, duly

entered upon the minutes, shall have power: (i) to administer oaths,

take affidavits and certify acknowledgments in relation to any matter or

proceeding in the exercise of the powers or duties of the commissioner

under this chapter and in relation to any written instrument required or

permitted to be filed with the commissioner and (ii) to subpoena and

require the attendance of witnesses and the production of books,

accounts, records, memoranda, documents or other papers pertinent to the

investigations and inquiries which he is authorized to conduct, and to

examine them in relation to any matter which he has power to investigate

and to issue commissions for the examination of witnesses who are out of

the state or unable to attend before the commissioner or excused from

attendance. A subpoena issued under this section shall be regulated by

the civil practice law and rules.

2. Any person who shall testify falsely in any material matter pending

before the commissioner shall be guilty of and punishable for perjury.

3. Cross-reference: For criminal penalties, see article thirty-seven

of this chapter.