Chapter 54:50 - GENERAL POWERS OF COMMISSIONER

Section 54:50-1 - General powers of commissioner
Section 54:50-2 - Examination, investigation
Section 54:50-2.1 - Agent of taxpayer; written authorization; display to representative of division of taxation
Section 54:50-2.2 - Taxpayer interview
Section 54:50-3 - Hearings
Section 54:50-4 - Issuance of subpoenas; fees
Section 54:50-5 - Procedure to compel witnesses to attend and to testify
Section 54:50-6 - Service of notice
Section 54:50-6.1 - Notices of assessment, rights of taxpayers
Section 54:50-7 - Commissioner's records; authentication; fee
Section 54:50-8 - Confidentiality
Section 54:50-9 - Certain officers entitled to examine records
Section 54:50-9.1 - Report to aid study of past, present discrimination in State employment and contracting, tax information, certain
Section 54:50-10 - Reports preserved for two years
Section 54:50-12 - Definitions
Section 54:50-13 - Merger, consolidations; dissolutions; conditions
Section 54:50-14 - Certificates, various; Secretary of State's duties
Section 54:50-15 - Issuance of tax certificate
Section 54:50-16 - Required evidence
Section 54:50-17 - Undertaking, certification executed under oath
Section 54:50-18 - Personal liability for violations or false certification
Section 54:50-19 - Repeals
Section 54:50-20 - Tax preparer to sign return, provide tax identification number
Section 54:50-21 - Failure to follow provisions of State Tax Uniform Procedure Law
Section 54:50-22 - Reproduction admissible in evidence
Section 54:50-23 - Write off of debts classified uncollectible
Section 54:50-24 - Definitions relative to State agency information
Section 54:50-25 - Information required by State agency
Section 54:50-26 - Information furnished by State agency
Section 54:50-26.1 - Preliminary notice to business entity
Section 54:50-26.2 - Responsibility of State agency concerning identification of licensees
Section 54:50-26.3 - Review, verification of tax compliance status
Section 54:50-27 - Information, report not government record, confidentiality
Section 54:50-28 - Issuance of alcoholic beverage retail licensee clearance certificate, conditions
Section 54:50-29 - Authority to sell, transfer, assign right, title, interest in State tax indebtedness, taxpayer rights
Section 54:50-30 - Sale, transfer, assignment to highest bidder
Section 54:50-31 - Entitlement to remedies
Section 54:50-32 - Provision of taxpayer information, confidentiality
Section 54:50-33 - Warrant of satisfaction
Section 54:50-34 - Deposit of proceeds
Section 54:50-35 - Authority of director
Section 54:50-36 - Immunity from damages
Section 54:50-37 - Definitions relative to reporting of certain account information by financial institutions; report requirements
Section 54:50-38 - Notification to director of proposed sale, transfer, assignment of assets; claim for State taxes; exemptions
Section 54:50-39 - Tax clearance certificate required for certain awards; incentive
Section 54:50-40 - Definitions regarding certain tax, fee, and business registration requirement exclusions
Section 54:50-41 - Out-of-State businesses and employees performing disaster or emergency related work; taxation, registration, licensing
Section 54:50-42 - Payment of State and local transaction taxes, fees; exception
Section 54:50-43 - Out-of-State business and employees remaining after disaster period; taxes
Section 54:50-44 - Written statement of out-of-State business
Section 54:50-45 - Compliance with registration, licensing, and filing requirements
Section 54:50-46 - Rules, regulations
Section 54:50-47 - Definitions
Section 54:50-48 - Adjustment reports, federal taxable income, general
Section 54:50-49 - Adjustment reports, partnership-level audit, administrative adjustment request
Section 54:50-50 - Assessment, additional tax, interest, penalties
Section 54:50-51 - Estimated payments, pending audit
Section 54:50-52 - Tax refund, credit claims, federal adjustments
Section 54:50-53 - Adjustments after expiration, time extension