N.J. Admin. Code § 18:23-8.3

Current through Register Vol. 56, No. 17, September 3, 2024

Section 18:23-8.3 - Certification of returns

(a) All returns must be signed and sworn to by the President, Vice-President, or other principal officer of the taxpayer, and also, by the Treasurer, Assistant Treasurer, or Chief Accounting Officer.

(b) Whenever a receiver, trustee, or assignee is operating the property or business of a taxpayer, such receiver, trustee, or assignee is to compute the returns in the same manner and form as required of the taxpayer. Returns not properly signed will be deemed improperly filed and delinquent.

N.J. Admin. Code § 18:23-8.3

Amended by 49 N.J.R. 456(b), effective 3/6/2017