New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 23 - RAILROAD PROPERTY TAX
Subchapter 11 - ADMINISTRATION AND PROCEDURES
Section 18:23-11.1 - Audits and investigations
Universal Citation: NJ Admin Code 18:23-11.1
Current through Register Vol. 56, No. 18, September 16, 2024
(a) The Director has the discretion at any time to make or cause to be made by any employee, an audit, examination, or investigation of the books, records, papers, vouchers, accounts, and documents of any taxpayer and all field surveys, and inspections and examinations of all bonds and physical property.
1. Whenever an
audit or investigation is ordered, it shall be the duty of every taxpayer and of
every director, officer, agent, or employee of such taxpayer to exhibit and make
available to the Director, all the books, records, papers, vouchers, accounts, and
documents requested and to facilitate any audit, examination, field examination, or
investigation as much as possible.
2.
The Director, or any employee designated by the Director, may take the oath of any
person signing an application, deposition, statement, or report which has been
requested by the Director in administering the Act.
3. Where a taxpayer fails to file a return, the
Director may, by any convenient method, ascertain any necessary facts from the best
information obtainable, including the Director's or designated employee's personal
knowledge and judgment.
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