Statutes, codes, and regulations
New Jersey Administrative Code
Title 18 - TREASURY - TAXATIONChapter 35 - NEW JERSEY GROSS INCOME TAX
Subchapter 6 - EXTENSION OF TIME TO FILE; RETURN REQUIREMENTS
Section 18:35-6.3 - Signatures required on gross income tax return

N.J. Admin. Code § 18:35-6.3

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Current through Register Vol. 56, No. 11, June 3, 2024
Section 18:35-6.3 - Signatures required on gross income tax return
(a) Each return shall carry a signature by the taxpayer certifying that all statements contained therein are true, under the same penalties as for perjury committed.
(b) A taxpayer or tax return preparer who transmits an income tax return or other information required or permitted to be filed with the Division for purposes of the New Jersey Gross Income Tax Act, through electronic filing must satisfy the signature requirement in the manner prescribed by the Director.

N.J. Admin. Code § 18:35-6.3

Amended by 48 N.J.R. 295(a), effective 2/16/2016