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NEW JERSEY STATUTES AND CODES

54:29A-64 - Hearings;  oaths

54:29A-64.  Hearings;  oaths
    The commissioner, or any employee of the State Tax Department he may designate, may conduct hearings, administer oaths to, and examine under oath, any taxpayer and the directors, officers, agents, and employees of any taxpayer  and as well all other witnesses relative to the liability of the taxpayer for  any taxes pursuant to the provisions of this act.

     L.1941, c. 291, p. 794, s. 64.
 

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