N.J. Admin. Code § 18:19-5.3

Current through Register Vol. 56, No. 24, December 18, 2024

Section 18:19-5.3 - Hearings; oaths; subpoenas

(a) The Director or any employee of the Division of Taxation designated by him or her may conduct informal or formal hearings, administer oaths, and examine under oath any retail dealer, his or her agents or employees, and any other witnesses, for the purpose of investigating alleged violations of the Act, or for the purpose of asserting facts, which will enable the Director to administer the provisions of the Act.

(b) The Director or any employee of the Division of Taxation designated by him or her has the power by subpoena, signed by the Director and served in the same manner as like process in civil actions in the Supreme Court, to compel the attendance of witnesses and the production of any books, records, papers, vouchers, accounts, or documents of any retail dealer at any hearings held pursuant to the provisions of the Act.

1. The fees of witnesses required to attend any such hearing are the same as those allowed to witnesses appearing in the Supreme Court;

2. Such fees are paid in the manner provided for the payment of other expenses incident to the administration of this chapter. (See 18:18-2.10.)

N.J. Admin. Code § 18:19-5.3

Amended by 50 N.J.R. 1102(b), effective 4/2/2018