New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 5 - CIGARETTE TAX ACT RULES
Subchapter 5 - REPORTS
Section 18:5-5.5 - Secrecy of reports

(a) All required tax reports are deemed secret and confidential. The State Uniform Tax Procedure Law prohibits the unauthorized disclosure of information obtained from the reports or the records pertaining thereto.

(b) The Attorney General or other legal representative of the State of New Jersey shall be permitted to inspect the reports, records, and files of any tobacco product manufacturer, as defined in 52:4D-2, for any period in which the tobacco product manufacturer was not or is not in compliance with 52:4D-3, or of any licensed distributor as defined herein, for the purpose of facilitating the administration of the provisions of 52:4D-1 et seq.

(c) The Director is authorized to disclose to the Attorney General any information received under N.J.S.A. 52:4D-4 et seq., or requested by the Attorney General for purposes of determining compliance with and enforcing the provisions of N.J.S.A. 52:4D-4 et seq. The Director and the Attorney General shall share with each other the information received under N.J.S.A. 52:4D-4 et seq., and may share such information with other Federal, State, or local agencies only for the purposes of enforcement of N.J.S.A. 52:4D-1 et seq., 52:4D-4 et seq., or the corresponding laws of other states.