N.J. Admin. Code § 17:46-1.12

Current through Register Vol. 56, No. 11, June 3, 2024

Section 17:46-1.12 - Information confidentiality

(a) All information and documents submitted to the Division as part of the certification application shall be deemed confidential and not subject to disclosure, unless required or allowed by applicable Federal and State law. Information required to be disclosed for purposes of inclusion in the SAVI database is not deemed confidential.

(b) Any records and files that the Division of Taxation treats as confidential pursuant to N.J.S. A. 54:50-8 shall be subject to the same standards of confidentiality for purposes of the certifications addressed by this chapter.

(c) Information and documents provided to the Division may be made available, subject to confidentiality limitations, under the Open Public Records Act (OPRA), N.J.S.A. 47:1A-1et seq., where required during a challenge or appeal proceeding under this subchapter.

N.J. Admin. Code § 17:46-1.12

Amended by 52 N.J.R. 2181(b), effective 12/21/2020