{"data":{"id":"us-nj/n.j.-stat.-54-42-5","jurisdiction":"us-nj","citation":"N.J. Stat. § 54:42-5","heading":"Procedure to compel witnesses to attend and to testify","body":"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.\nAmended by L.1953, c. 51, p. 934, s. 162.","path":["TITLE 54 TAXATION"],"source_url":"https://pub.njleg.state.nj.us/statutes/STATUTES-TEXT.zip","current_through":"P.L.2025, c.405, and J.R.22","vintage":"","retrieved_at":"2026-08-27T17:54:13Z","sha256":"70a7dc92e5b102751bf7bf387494f377951fe1315095cdc478d2af63e8050168","source_id":"us-nj","stale":true,"prev":"us-nj/n.j.-stat.-54-42-4","next":"us-nj/n.j.-stat.-54-42-6"},"notice":"GroundRules: Original legal text. Not legal advice."}