20 chapters · 763 sections in this title.
N.J.S.A. 56:6-6 Administration; rules and regulations
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56:6-6. Administration; rules and regulations The State Tax Commissioner is hereby authorized and empowered to carry into effect the provisions of this act and in pursuance thereof to make and enforce such rules and regulations as he may deem necessary. L.1938, c. 163, p. 369, ar…
N.J.S.A. 56:6-7 Audit, examination or investigation of books, records, papers, etc.
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56:6-7. Audit, examination or investigation of books, records, papers, etc. For the purpose of administering this act, the commissioner whenever he deems it expedient, may make or cause to be made by any employee of the State Tax Department engaged in the administration of this a…
N.J.S.A. 56:6-8 Hearings; oaths; examination of witnesses
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56:6-8. Hearings; oaths; examination of witnesses The commissioner or any employee of the State Tax Department by him thereunto designated may conduct hearings, administer oaths to and examine under oath any retail dealer, his agents or employees and any other witnesses as well i…
N.J.S.A. 56:6-9 Subpoenas; fees of witnesses
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56:6-9. Subpoenas; fees of witnesses The commissioner or any employee of the State Tax Department by him thereunto designated shall have the power by subpoena, signed by the commissioner and served in the same manner as like process in civil actions in the Supreme Court, to compe…