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New Jersey Statutes, Title: 54, TAXATION
Chapter 45: Bi-monthly reports to director; payment of tax; failure to file; penalty; remission
Section: 54:45-4: Preservation of reports
All reports filed with the commissioner pursuant hereto shall be preserved for five years and thereafter may be destroyed by order of the commissioner.
Amended by L.1938, c. 319, p. 809, s. 17.
This section added to the Rutgers Database: 2012-09-26 13:37:56.
Older versions of 54:45-4 (if available):
Court decisions that cite this statute:
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