2016 New Jersey Revised Statutes
Title 54 - Taxation
Section 54:4-2.41 - Use Of Returns; Destruction
54:4-2.41. Use of returns; destruction
The returns required to be filed under this act shall not be used as a basis for determination of any assessment or any imposition of a tax but shall be used by the director only for the purpose of compiling and tabulating statistical information which he shall use for the purpose of analyzing the statutory law relating to the taxation of personal property used in business and making recommendations required under section 38 of the act hereby supplemented. All returns filed pursuant to this act shall be destroyed within 1 year from the date filed with the director.
L.1963, c. 9, s. 5.
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