New Jersey Code § 52:27B-43

Commissioner to keep accounts
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52:27B-43. Commissioner to keep accounts
The commissioner shall keep and maintain, at all times, within the division all such books of accounts and other accounting records leading to and including the general ledger as may be necessary for the centralized control of all accounts.
L.1944, c. 112, art. 3, p. 302, s. 34.

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