Sec. 483.6. Vehicles not registered

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Tax Law, § 509(9)
If the State Tax Commission has reasonable grounds to believe that any vehicle or vehicular unit may be subject to the provisions of this section, it may examine or cause to be examined any books, papers or records with respect to the operation of such vehicle on the public highways of this State. It may also require the attendance of any person having knowledge thereof and the Tax Commission is authorized to take testimony and require proof under oath material for its information, for the purpose of ascertaining the correctness of any return or for the purpose of determining tax liability.

                    
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