§ 174. Oaths, acknowledgments, subpoenas and commissions to take
testimony. 1. The commissioner, his deputies, secretary and any other
officer or employee of the department of taxation and finance duly
designated and authorized by resolution of the commissioner, duly
entered upon the minutes, shall have power: (i) to administer oaths,
take affidavits and certify acknowledgments in relation to any matter or
proceeding in the exercise of the powers or duties of the commissioner
under this chapter and in relation to any written instrument required or
permitted to be filed with the commissioner and (ii) to subpoena and
require the attendance of witnesses and the production of books,
accounts, records, memoranda, documents or other papers pertinent to the
investigations and inquiries which he is authorized to conduct, and to
examine them in relation to any matter which he has power to investigate
and to issue commissions for the examination of witnesses who are out of
the state or unable to attend before the commissioner or excused from
attendance. A subpoena issued under this section shall be regulated by
the civil practice law and rules.

2. Any person who shall testify falsely in any material matter pending
before the commissioner shall be guilty of and punishable for perjury.

3. Cross-reference: For criminal penalties, see article thirty-seven
of this chapter.