... amended saved those provisions from repeal, and they remain unchanged. N.J.S.A. 54:38-7 continues to require that a taxpayer file with the Director ... undertake a comprehensive review of taxpayer returns is found at N.J.S.A. 54:38-7. The statute provides the Director with the statutory authority to ... necessary” in addition to the copy of the federal return. N.J.S.A. 54:38-7. The scope of judicial review of the Director’s decisions ...