N.J. Admin. Code § 18:23-11.1

Current through Register Vol. 56, No. 21, November 4, 2024

Section 18:23-11.1 - Audits and investigations

(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.

N.J. Admin. Code § 18:23-11.1

Amended by 49 N.J.R. 456(b), effective 3/6/2017