Section 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.