54:15-2.Ā  Investigation by board;Ā  examination of corporation officers and books
The state board of tax appeals shall thereupon investigate the contentions raised by the petition of appeal.Ā  For the purpose of such hearing the officersĀ  of the corporation may be summoned to appear before the board, either in personĀ  or by attorney, and be questioned as to the statements set forth in theĀ  petition of appeal, and they may be required to produce the books of theĀ  corporation before the board.
Ā