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| Home > Statutes > USA New Jersey |
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USA Statutes : new_jersey
Title : TITLE 54 TAXATION
Chapter : 54:50-2
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54:50-2. Examination, investigation
a. For the purpose of administering the State Tax Uniform Procedure Law, or any State tax law, the director, whenever he deems it expedient, may make or cause to be made by any employee of the Division of Taxation engaged in the administration of that law, or any State tax law, an examination or investigation of the place of business, if any, the tangible personal property and the books, records, papers, vouchers, accounts and documents of any taxpayer. Every taxpayer and every director, officer, agent or employee of every taxpayer shall exhibit to the director or to any such employee of the Division of Taxation, the place of business, the tangible personal property and all of the books, records, papers, vouchers, accounts and documents of the taxpayer and facilitate any such examination or investigation so far as it may be in his or their power so to do. The director or any employee of the division by him thereunto designated, may take the oath of any person signing any application, deposition, statement or report required by the director in the administration of the State Tax Uniform Procedure Law, or any State tax law.
b. For the purpose of administering the State Tax Uniform Procedure Law, or any State tax law, the director, whenever he deems it expedient, may enter into agreements with other states, the District of Columbia and the United States, providing for the reciprocal enforcement and administration of any tax imposed by those jurisdictions entering into such an agreement. The duly authorized officer of any jurisdiction which extends like authority to officers or employees of this State may sue for the collection of that jurisdiction@s taxes in the courts of this State.
Amended by L. 1987, c. 76, s. 12.
54:50-2.1. Agent of taxpayer; written authorization; display to representative of division of taxation
When an examination of the books, records, papers, vouchers or accounts of a taxpayer is conducted on the premises of an agent of the taxpayer by the Director of the Division of Taxation or by any employee thereof, the taxpayer shall provide such agent evidence in writing that the agent is authorized to act in behalf of the taxpayer in making any application, deposition, statement, or report required by the director in the administration of any tax law, and the agent shall produce such authorization to the representative of the Division of Taxation.
L.1979, c. 67, s. 1, eff. April 4, 1979.
54:50-2.2. Taxpayer interview
10. An employee of the Division of Taxation, in connection with an in-person interview with a taxpayer relating to the determination or collection of tax:
a. shall, upon advance request of the taxpayer, allow the taxpayer to make a recording of the interview with the taxpayer@s equipment and at the taxpayer@s expense, provided however that the Division of Taxation shall have the same right of recording;
b. may, upon advance notice to the taxpayer, make a recording of the interview; provided however, that the employee shall provide the taxpayer with a copy of the recording if the taxpayer provides reimbursement for the cost of the copy; and
c. shall, before or at the initial interview, provide to the taxpayer an explanation of the audit process and the taxpayer@s rights under the audit process in the case of an interview relating to the determination of a tax and provide to the taxpayer an explanation of the collection process and the taxpayer@s rights under the collection process in the case of an interview relating to the collection of a tax, including the taxpayer@s right to consult with the taxpayer@s attorney or accountant
This section shall not apply to investigations relating to the integrity of a division employee or to criminal investigations.
L.1992,c.175,s.10.
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