N.Y. Tax Law 1831 – Failure to obey subpoenas
§ 1831. Failure to obey subpoenas. Any person who is duly subpoenaed, pursuant to § 174 of the civil practice law and rules, in connection with any matter arising under this chapter, or any related income or earnings tax statute, to attend as a witness or to produce books, accounts, records, memoranda, documents or other papers, and who (1) fails or refuses to attend without lawful excuse, (2) refuses to be sworn, (3) without asserting a valid legal privilege refuses to answer any material and proper question, or (4) without asserting a valid legal privilege refuses, after reasonable notice, to produce books, accounts, records, memoranda, documents or other papers that constitute material and proper evidence in his or her possession or under his or her control, shall be guilty of a misdemeanor.
Terms Used In N.Y. Tax Law 1831
- Answer: The formal written statement by a defendant responding to a civil complaint and setting forth the grounds for defense.
- Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
- person: shall include , but shall not be limited to, an individual, corporation (including a dissolved corporation), partnership, limited liability company, association, trust or estate. See N.Y. Tax Law 1800
- Statute: A law passed by a legislature.
- this chapter: includes any "related statute" or any "related income or earnings tax statute" as defined in section eighteen hundred of this article. See N.Y. Tax Law 1801