N.J.S.A. 54:14-2 — Book, records, etc. to Director of Division of Taxation if required

54:14-2. Book, records, etc. to Director of Division of Taxation if required The Director of the Division of Taxation in the Department of Treasury may require of a corporation subject to tax under chapters 12 to 15 of Title 54 of the Revised Statutes (R.S. 54:12-1 et seq.), such information or reports touching its affairs as may be necessary to carry out the provisions thereof. He may also require the production of the books and other records of such company and he, or any of his duly authorized assistants, may examine such records and swear and examine witnesses in relation thereto. Amended by L. 1987, c. 76, s. 48.

This is the verbatim text of N.J.S.A. 54:14-2, 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.