§ 1143. Administration of oaths and compelling testimony. (a) The tax
commission or its employees or agents duly designated and authorized by
it shall have power to administer oaths and take affidavits in relation
to any matter or proceeding in the exercise of their powers and duties
under this article. The tax commission shall have power to subpoena and
require the attendance of witnesses and the production of books, papers
and documents to secure information pertinent to the performance of its
duties hereunder and of the enforcement of this article and to examine
them in relation thereto, and to issue commissions for the examination
of witnesses who are out of the state or unable to attend before it or
excused from attendance.

(b) A justice of the supreme court either in court or at chambers
shall have power summarily to enforce by proper proceedings the
attendance and testimony of witnesses and the production and examination
of books, papers and documents called for by the subpoena of the tax
commission under this article.

(c) The officers who serve the summons or subpoena of the tax
commission and witnesses attending in response thereto shall be entitled
to the same fees as are allowed to officers and witnesses in civil cases
in courts of record, except as herein otherwise provided. Such officers
shall be the sheriff of any county and his duly appointed deputies or
any officers or employees of the department of taxation and finance,
designated to serve such process.