N.J.S.A. § 54:14-2.
Book, records, etc. to Director of Division of Taxation if required
The Director of the Division of Taxation in the Department of Treasury may require of a corporation subject to tax under chapters 12 to 15 of Title 54 of the Revised Statutes (R.S. 54:12-1 et seq.), such information or reports touching its affairs as may be necessary to carry out the provisions thereof. He may also require the production of the books and other records of such company and he, or any of his duly authorized assistants, may examine such records and swear and examine witnesses in relation thereto.
Amended by L. 1987, c. 76, s. 48.
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In this chapter (5 sections)
- 54:14-1. · Time when taxes due; notification of deductions; interest…
- 54:14-2. · Book, records, etc. to Director of Division of Taxation if…
- 54:14-3. · Penalty upon failure to produce books or records
- 54:14-5. · Action at law to recover tax; preferred debt in case of…
- 54:14-6. · Injunctive relief against exercise of powers by delinquent…