54:29A-45 - Returns; form and content - New Jersey Statutes

54:29A-45.  Returns;  form and content
    All statements and schedules required to be returned to the commissioner shall be made and prepared in such detail, and shall contain such additional information necessary or convenient for the proper administration and collection of the taxes imposed by this act, as the commissioner may by regulation prescribe.  Returns made by corporations shall be sworn to by the president, vice-president or other principal officer and by the treasurer, assistant treasurer, or chief accounting officer.  Whenever a receiver, trustee  or assignee is operating the property or business of a taxpayer, the receiver,  trustee or assignee shall make returns and tax payments in the same manner and  form as are required of the taxpayer.

     L.1941, c. 291, p. 788, s. 45.