SAN FRANCISCO, May 14 (Reuters) - A federal court said that Elon Musk must testify again in the U.S. Securities and Exchange Commission's investigation into his $44 billion takeover of Twitter, according to a court filing on Tuesday.

The SEC sued Musk in October to compel the Tesla and SpaceX CEO to testify after he refused to attend a September interview for the investigation, saying the SEC was trying to "harass" him with a number of subpoenas.

The investigation concerns whether Musk broke federal securities laws in 2022 when he bought stock in Twitter, which he later renamed X. It is also reviewing statements and SEC filings he made in relation to the deal, the agency has previously said.

Musk was not immediately available for comments. (Reporting by Hyunjoo Jin and Mike Scarcella; Editing by Sandra Maler)