Section 11-1514. Administration of oaths and compelling testimony  


Latest version.
  • a. The
      commissioner of finance, the commissioner's  employees  duly  designated
      and  authorized by the commissioner, the tax appeals tribunal and any of
      its duly  designated  and  authorized  employees  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
      chapter.  The commissioner of finance and the tax appeals tribunal 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 the duties of the commissioner or of the
      tax appeals tribunal hereunder and of the enforcement  of  this  chapter
      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  the  commissioner or the tax appeals tribunal 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 commissioner of
      finance or the tax appeals tribunal under this chapter.
        c. Cross-reference; criminal penalties. For failure to obey  subpoenas
      or  for  testifying  falsely,  see  section  11-4007  of this title; for
      supplying false or fraudulent information, see section 11-4009  of  this
      title.
        d.  The officers who serve the summons or subpoena of the commissioner
      of finance or the tax appeals tribunal hereunder 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 city sheriff, and
      the city sheriff's duly appointed deputies or any officers or  employees
      of  the department of finance or the tax appeals tribunal, designated to
      serve such process.