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New Jersey Statutes, Title: 54, TAXATION
Chapter 14: Time when taxes due; notification of deductions; interest charged
Section: 54:14-3: Penalty upon failure to produce books or records
A company failing to produce its books and other records or submit them for examination upon demand of the state tax commissioner, shall be liable to a penalty of one hundred dollars and an additional penalty of ten dollars for each day for which such failure continues, recoverable by the state tax commissioner in the name of the state of New Jersey in an action at law.
This section added to the Rutgers Database: 2012-09-26 13:37:56.
Older versions of 54:14-3 (if available):
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