Massachusetts General Laws
Chapter 58a - Appellate Tax Board
Section 11 - Oaths; Witnesses; Depositions

Section 11. Any member of the board, or any employee of the board designated in writing for the purpose by the chairman, may administer oaths, and any member of the board may summon and examine witnesses and require, by subpoena signed by the member, the production of all returns, books, papers, documents, correspondence and other evidence, pertinent to the matter under inquiry, at any designated place of hearing, and may require the taking of a deposition before any person competent to administer oaths, either within or without the commonwealth. In the case of a deposition, the testimony shall be reduced to writing by the person taking the deposition or under his direction and shall then be subscribed by the deponent.
Either party may summon witnesses or may require the production of papers in the same manner in which witnesses may be summoned and papers may be required to be produced for the purpose of trials in the superior courts of the commonwealth. Any witness summoned or whose deposition is taken shall receive the same fees and mileage as witnesses in said courts.

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