N.J.S.A. § 54:45-4.
Preservation of reports
All reports filed with the commissioner pursuant hereto shall be preserved for five years and thereafter may be destroyed by order of the commissioner.
Amended by L.1938, c. 319, p. 809, s. 17.
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In this chapter (7 sections)
- 54:45-1. · Bi-monthly reports to director; payment of tax; failure to…
- 54:45-2. · Records
- 54:45-3. · Commissioner's records; authentication; confidential…
- 54:45-4. · Preservation of reports
- 54:45-5. · Examination, assessment, protest
- 54:45-6 · Claim for refund
- 54:45-7. · Service of notice; presumptive evidence