N.J.A.C. 18:22-8.3 - Audit and Verification of Returns; Additional Information

(a) The Director may audit and verify the statements filed by a taxpayer whenever and in whatever respects the Director deems necessary or advisable.

(b) The Director may require any taxpayer to supply additional data and information in whatever form and detail the Director requires, whenever deemed necessary or helpful for the proper performance of the Director's duties under the Act.