CONNECTICUT STATUTES AND CODES
               		Sec. 12-310. Oaths and subpoenas.
               		
               		
               	 	
               	 	               	 	
               	 	
               	 	
               	 		
      Sec. 12-310. Oaths and subpoenas. The commissioner and any agent of the commissioner authorized to conduct any inquiry, investigation or hearing hereunder shall 
have power to administer oaths and take testimony under oath relative to the matter of 
inquiry or investigation. At any hearing ordered by the commissioner, the commissioner 
or his agent authorized to conduct such hearing and having authority by law to issue 
such process may subpoena witnesses and require the production of books, papers and 
documents pertinent to such inquiry. No witness under subpoena authorized to be issued 
by the provisions of this chapter shall be excused from testifying or from producing 
books or papers on the ground that such testimony or the production of such books or 
other documentary evidence would tend to incriminate him, but such evidence or the 
books or papers so produced shall not be used in any criminal proceeding against him. 
If any person disobeys such process or, having appeared in obedience thereto, refuses 
to answer any pertinent question put to him by the commissioner or his authorized agent 
or to produce any books and papers pursuant thereto, the commissioner or such agent 
may apply to the superior court of the judicial district wherein the taxpayer resides or 
wherein the business has been conducted, or to any judge of said court if the same is 
not in session, setting forth such disobedience to process or refusal to answer, and said 
court or such judge shall cite such person to appear before said court or such judge to 
answer such question or to produce such books and papers, and, upon his refusal so to 
do, shall commit him to a community correctional center until he testifies, but not for 
a longer period than sixty days. Notwithstanding the serving of the term of such commitment by any person, the commissioner may proceed in all respects with such inquiry 
and examination as if the witness had not previously been called upon to testify. Officers 
who serve subpoenas issued by the commissioner or under his authority and witnesses 
attending hearings conducted by him hereunder shall receive fees and compensation at 
the same rates as officers and witnesses in the courts of this state, to be paid on vouchers 
of the commissioner on order of the Comptroller from the proper appropriation for the 
administration of this chapter.
      (1949 Rev., S. 1991; 1969, P.A. 297; P.A. 78-280, S. 2, 127.)
      History: 1969 act substituted "community correctional center" for "jail"; P.A. 78-280 substituted "judicial district" for 
"county".
               	 	
               	 	
               	 	               	 	
               	 	               	 	               	  
               	 
               	 
               	 
               	 
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