N.J.S.A. 54:10A-14.1 — Records available for inspection, examination.

54:10A-14.1 Records available for inspection, examination. 49. Every domestic or foreign corporation subject to the tax or to filing requirements imposed under the Corporation Business Tax Act (1945), P.L. 1945, c. 162 (C. 54:10A-1 et seq.), shall keep all records used to determine its tax liability and such other records as the Director of the Division of Taxation may by regulation require. The records shall be available for inspection and examination at any time upon demand by the director or his duly authorized agent or employee and shall be preserved for a period of five years, except that the director may consent to their destruction within that period or may require that they be kept longer. L.1987, c.76, s.49; amended 2018, c.48, s.11; 2018, c.48, s.31.

This is the verbatim text of N.J.S.A. 54:10A-14.1, retrieved from the New Jersey Legislature's public statute corpus. Statutes are amended periodically — for the most current version, check the external source link above. Kyzer is not a law firm and this page is not legal advice.