54:4-2.42 - Confidential nature of returns - New Jersey Statutes

54:4-2.42.  Confidential nature of returns
    (a) All returns filed pursuant to this act shall be considered confidential  and privileged and neither the director nor any employee in the Division of  Taxation or any employee charged with the custody of such returns or any other  person shall divulge or disclose or use in any manner any information obtained  from said returns not shall any such information be referred to in any action  or proceeding by way of direct examination, cross-examination, or otherwise.   Neither the director nor any employee engaged in such administration or  charged with the custody of any such returns shall be required or permitted to  produce any of them for inspection of any person or for use in any action or  proceeding.

    (b) Nothing herein contained shall be construed to prevent the publication of statistics and information provided such materials have been so classified as to prevent the identification of a particular return and the items thereof and the director, in carrying out the purposes of this act, shall not disclose the names or addresses of any person required to file under this act nor any information as to whether such person has or has not complied with the provisions of this act, except for the purpose of enforcement of this act or the act hereby supplemented.

     L.1963, c. 9, s. 6.