New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 19 - MOTOR FUELS - RETAIL SALES
Subchapter 5 - POWERS OF THE DIRECTOR
Section 18:19-5.4 - Refusal to obey subpoena
Universal Citation: NJ Admin Code 18:19-5.4
Current through Register Vol. 56, No. 18, September 16, 2024
If any person subpoenaed to attend any hearing held pursuant to this chapter fails to appear, to be examined or answer any questions, or to produce any books, records, papers, vouchers, accounts, or documents properly subpoenaed by the Director or employee of the Division of Taxation designated by the Director to act in his or her behalf, the Director may apply to the Superior Court to compel such person to comply with the subpoena.
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