New Jersey Code § 54:50-35

Authority of director.
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54:50-35 Authority of director.
7. The Director of the Division of Taxation is authorized to promulgate regulations and take other necessary or useful measures for the purpose of efficiently administering sections 1 through 6 of this act, securing the largest possible revenue for the State, ensuring the integrity of the collection program and assuring fairness to taxpayers.
L.1998,c.39,s.7.

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