N.J. Stat. § 54:4-8.48
Current through L. 2023, c. 290.
Each assessor and collector and his duly designated assistants are hereby authorized to take and administer the oath, where required, on any claim for or statement in connection with a deduction hereunder and no charge shall be made for the taking of any affidavit or the preparation of any form required by this act.
N.J.S. § 54:4-8.48