N.J. Admin. Code § 17:47-1.12

Current through Register Vol. 57, No. 1, January 6, 2025

Section 17:47-1.12 - 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 set forth in this chapter.

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

N.J. Admin. Code § 17:47-1.12

Adopted by 55 N.J.R. 493(a), effective 3/6/2023