N.J. Admin. Code § 18:26-12.6
The Director, or duly authorized employees in the Transfer Inheritance Tax Branch, may compel by subpoena the attendance of witnesses and/or the production of any books, records, papers, vouchers, accounts, or documents of any taxpayer or of any person who the Director has reason to believe has information pertinent to any matter under investigation by the Director or any such authorized person at any hearing held pursuant to law. The fees of witnesses required to attend any such hearing are to be the same as those allowed to be paid to witnesses appearing in the Superior Court and shall be paid in the manner provided for the payment of other expenses incident to the administration of the New Jersey transfer inheritance tax or estate tax.
N.J. Admin. Code § 18:26-12.6