N.J.S.A. 54:50-2.1 — Agent of taxpayer; written authorization; display to representative of division of taxation

54:50-2.1. Agent of taxpayer; written authorization; display to representative of division of taxation When an examination of the books, records, papers, vouchers or accounts of a taxpayer is conducted on the premises of an agent of the taxpayer by the Director of the Division of Taxation or by any employee thereof, the taxpayer shall provide such agent evidence in writing that the agent is authorized to act in behalf of the taxpayer in making any application, deposition, statement, or report required by the director in the administration of any tax law, and the agent shall produce such authorization to the representative of the Division of Taxation. L.1979, c. 67, s. 1, eff. April 4, 1979.

This is the verbatim text of N.J.S.A. 54:50-2.1, 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.