Section 77-B:25 Investigation, etc.
I. The commissioner of revenue administration may take the oath of any person in the course of any hearing authorized by this chapter. In connection with hearings, the commissioner of revenue administration and taxpayer have the power to compel attendance of witnesses and the production of books, records, papers, vouchers, accounts or other documents. The commissioner of revenue administration and taxpayer may take the depositions of witnesses residing within or without the state pertaining to a matter under this chapter, in the same way as depositions of witnesses are taken in civil actions in the superior court. Fees of witnesses are the same as those allowed to witnesses in the superior court and in the case of witnesses summoned by the commissioner of revenue administration shall be considered as an expense of administration of this chapter.
II. Any notice required by this chapter to be given by the commissioner of revenue administration to a taxpayer shall be made by certified mail to the last known address of the taxpayer and in the case of hearings shall be given at least 10 days before the date thereof.
Source. 1970, 20:1; 57:9. 1973, 544:9, eff. Sept. 1, 1973.