54:38-13 - Purpose of chapter; liberal construction - New Jersey Statutes

54:38-13.  Purpose of chapter;  liberal construction
    It is the intent and purpose of this chapter to obtain for this state the benefit of the credit allowed under the provisions of section three hundred and  one, subsection  "b"  of the federal revenue act of one thousand nine hundred  and twenty-six, the amendments thereof and supplements thereto and any  subsequent modifications thereof.  The provisions of this chapter shall be  interpreted and construed liberally in order to accomplish the purpose thereof  and the state tax commissioner shall have, in addition to his other powers and  those in this chapter specified, all additional, implied and incidental powers  which shall be proper and necessary to effect and carry out the expressed  intent and purpose of this chapter.