N.Y. TAX Law § 174

§ 174. Oaths, acknowledgments, subpoenas and commissions to take\ntestimony. 1. The commissioner, his deputies, secretary and any other\nofficer or employee of the department of taxation and finance duly\ndesignated and authorized by resolution of the commissioner, duly\nentered upon the minutes, shall have power: (i) to administer oaths,\ntake affidavits and certify acknowledgments in relation to any matter or\nproceeding in the exercise of the powers or duties of the commissioner\nunder this chapter and in relation to any written instrument required or\npermitted to be filed with the commissioner and (ii) to subpoena and\nrequire the attendance of witnesses and the production of books,\naccounts, records, memoranda, documents or other papers pertinent to the\ninvestigations and inquiries which he is authorized to conduct, and to\nexamine them in relation to any matter which he has power to investigate\nand to issue commissions for the examination of witnesses who are out of\nthe state or unable to attend before the commissioner or excused from\nattendance. A subpoena issued under this section shall be regulated by\nthe civil practice law and rules.\n 2. Any person who shall testify falsely in any material matter pending\nbefore the commissioner shall be guilty of and punishable for perjury.\n 3. Cross-reference: For criminal penalties, see article thirty-seven\nof this chapter.\n