N.J. Stat. § 54:10A-5.15
Current through L. 2024, c. 62.
Notwithstanding the provisions of subsection (g) of R.S. 43:21-11 to the contrary, the Commissioner of the Department of Labor shall provide the Director of the Division of Taxation such copies of the quarterly reports filed by taxpayers with the Department of Labor pursuant to subparagraph (A) of paragraph (2) of subsection (a) of R.S. 43:21-14 as the director may request to verify the qualifications of the taxpayers to the credits allowed under this act. The director shall not use the reports provided for any purpose other than the administration of the credits allowed under this act, and reports so provided shall be deemed files and records of the director pursuant to R.S. 54:50-8.
N.J.S. § 54:10A-5.15