Section 174 - Oaths, acknowledgments, subpoenas and commissions to take testimony1. 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.