54:8A-112 - General powers of the director - New Jersey Statutes

54:8A-112.  General powers of the director
      (a) General.    The director shall administer and enforce the tax imposed  by this act and is authorized to make such rules and regulations, and to  require such facts and information to be reported as he may deem necessary to  enforce the provisions of this act.

      (b) Delegation of powers.    The director may delegate to any officer or employee of his division such of his powers as he may deem necessary to carry out efficiently the provisions of this act, and the person or persons to whom such power has been delegated shall possess and may exercise all of the power and perform all of the duties herein conferred and imposed upon the director.

      (c) Examination of books and witnesses.    The director for the purpose of  ascertaining the correctness of any return, or for the purpose of making an  estimate of taxable income of any person, shall have power to examine or to  cause to have examined, by any agent or representative designated by him for  that purpose, any books, papers, records or memoranda bearing upon the matters  required to be included in the return, and may require the attendance of the  person rendering the return or any officer or employee of such person, or the  attendance of any other person having knowledge in the premises, and may take  testimony and require proof material for his information, with power to  administer oaths to such person or persons.

     L.1971, c. 222, s. 55, approved June 17, 1971; expired December 31, 1980 pursuant to L.1971,c.222,s.62.