54:8A-110 - Information returns - New Jersey Statutes

54:8A-110.  Information returns
    The director may prescribe regulations and instructions requiring returns of  information to be made and filed on or before February 28 of each year by any  person making payment or crediting in any calendar year the amounts of $10.00  or more to any person who may be subject to the tax imposed under this act.   Such returns may be required of any person, including lessees or mortgagors of  real or personal property, fiduciaries, employers, and all officers and  employees of this State, or of any municipal corporation or political  subdivision of this State, having the control, receipt, custody, disposal or  payment of dividends, interest, rents, salaries, wages, premiums, annuities,  compensations, remunerations, emoluments or other fixed or determinable gains,  profits, or income, except interest coupons payable to bearer.  A duplicate of  the statement as to tax withheld on wages, required to be furnished by an  employer to an employee, shall constitute the return of information required to  be made under this section with respect to such wages.

     L.1971, c. 222, s. 53, approved June 17, 1971.  Amended by L.1971, c. 354, s. 13; expired December 31, 1980 pursuant to L.1971,c.222,s.62.