§ 44-20-46 Witnesses before taxadministrator. – (a) The tax administrator and any agent of the tax administrator authorized toconduct any inquiry, investigation, or hearing under this chapter has power toadminister oaths and take testimony under oath relative to the matter ofinquiry or investigation. At any hearing ordered by the tax administrator, thetax administrator or his or her agent may subpoena witnesses and require theproduction of books, papers, and documents pertinent to the inquiry. No witnessunder subpoena authorized to be issued by the provisions of this chapter isexcused from testifying or from producing books or papers on the ground thatthe testimony or the production of the books or other documentary evidencewould tend to incriminate the witness, but the testimony or the evidence of thebooks or papers so produced shall not be used in any criminal proceedingsagainst the witness.
(b) If any person disobeys this process or, having appearedin obedience to it, refuses to answer any pertinent question put to the personby the tax administrator or his or her authorized agent or to produce any booksand papers pursuant to the process, the tax administrator or the agent mayapply to the sixth (6th) division of the district court, stating thedisobedience to process or refusal to answer, and the court shall cite theperson to appear before the court to answer that question or to produce thosebooks and papers, and, upon his or her refusal so to do, shall commit theperson to the adult correctional institutions, for a period not to exceed sixty(60) days. Notwithstanding the serving of the term of this commitment by anyperson, the tax administrator may proceed in all respects with this inquiry andexamination as if the witness had not previously been called upon to testify.
(c) Officers who serve subpoenas issued by the taxadministrator or under his or her authority and witnesses subpoenaed by the taxadministrator under this section shall receive fees and compensation at thesame rates as officers and witnesses in the district courts of the state, to bepaid from the proper appropriation for the administration of this chapter.
(d) A party aggrieved by an order of the court may appeal theorder to the supreme court in accordance with the procedures contained in therules of appellate procedure of the supreme court.
§ 44-20-46 Witnesses before taxadministrator. – (a) The tax administrator and any agent of the tax administrator authorized toconduct any inquiry, investigation, or hearing under this chapter has power toadminister oaths and take testimony under oath relative to the matter ofinquiry or investigation. At any hearing ordered by the tax administrator, thetax administrator or his or her agent may subpoena witnesses and require theproduction of books, papers, and documents pertinent to the inquiry. No witnessunder subpoena authorized to be issued by the provisions of this chapter isexcused from testifying or from producing books or papers on the ground thatthe testimony or the production of the books or other documentary evidencewould tend to incriminate the witness, but the testimony or the evidence of thebooks or papers so produced shall not be used in any criminal proceedingsagainst the witness.
(b) If any person disobeys this process or, having appearedin obedience to it, refuses to answer any pertinent question put to the personby the tax administrator or his or her authorized agent or to produce any booksand papers pursuant to the process, the tax administrator or the agent mayapply to the sixth (6th) division of the district court, stating thedisobedience to process or refusal to answer, and the court shall cite theperson to appear before the court to answer that question or to produce thosebooks and papers, and, upon his or her refusal so to do, shall commit theperson to the adult correctional institutions, for a period not to exceed sixty(60) days. Notwithstanding the serving of the term of this commitment by anyperson, the tax administrator may proceed in all respects with this inquiry andexamination as if the witness had not previously been called upon to testify.
(c) Officers who serve subpoenas issued by the taxadministrator or under his or her authority and witnesses subpoenaed by the taxadministrator under this section shall receive fees and compensation at thesame rates as officers and witnesses in the district courts of the state, to bepaid from the proper appropriation for the administration of this chapter.
(d) A party aggrieved by an order of the court may appeal theorder to the supreme court in accordance with the procedures contained in therules of appellate procedure of the supreme court.
§ 44-20-46 Witnesses before taxadministrator. – (a) The tax administrator and any agent of the tax administrator authorized toconduct any inquiry, investigation, or hearing under this chapter has power toadminister oaths and take testimony under oath relative to the matter ofinquiry or investigation. At any hearing ordered by the tax administrator, thetax administrator or his or her agent may subpoena witnesses and require theproduction of books, papers, and documents pertinent to the inquiry. No witnessunder subpoena authorized to be issued by the provisions of this chapter isexcused from testifying or from producing books or papers on the ground thatthe testimony or the production of the books or other documentary evidencewould tend to incriminate the witness, but the testimony or the evidence of thebooks or papers so produced shall not be used in any criminal proceedingsagainst the witness.
(b) If any person disobeys this process or, having appearedin obedience to it, refuses to answer any pertinent question put to the personby the tax administrator or his or her authorized agent or to produce any booksand papers pursuant to the process, the tax administrator or the agent mayapply to the sixth (6th) division of the district court, stating thedisobedience to process or refusal to answer, and the court shall cite theperson to appear before the court to answer that question or to produce thosebooks and papers, and, upon his or her refusal so to do, shall commit theperson to the adult correctional institutions, for a period not to exceed sixty(60) days. Notwithstanding the serving of the term of this commitment by anyperson, the tax administrator may proceed in all respects with this inquiry andexamination as if the witness had not previously been called upon to testify.
(c) Officers who serve subpoenas issued by the taxadministrator or under his or her authority and witnesses subpoenaed by the taxadministrator under this section shall receive fees and compensation at thesame rates as officers and witnesses in the district courts of the state, to bepaid from the proper appropriation for the administration of this chapter.
(d) A party aggrieved by an order of the court may appeal theorder to the supreme court in accordance with the procedures contained in therules of appellate procedure of the supreme court.
