N.J. Stat. § 54:50-17
Current through L. 2023, c. 290.
Any written undertaking or certificate to be filed by a business entity with the Director of the Division of Taxation as provided in P.L. 1973, c.367 (C.54:50-12 et seq.) shall be executed under oath on its behalf by its president, vice president, treasurer, partner, member or manager.
N.J.S. § 54:50-17