New York Labor Law Section 38 - Oaths And Affidavits.

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    § 38.  Oaths  and  affidavits.  The  commissioner,  a  member  of the
  unemployment insurance appeal board, the deputy commissioner, a  referee
  and  any  other officer or employee of the department if duly authorized
  by the commissioner, may administer oaths and take affidavits in matters
  relating to the provisions of this chapter.

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Last modified: July 30, 2006