2016 New Jersey Revised Statutes
Title 54 - Taxation
Section 54:4-8.47 - Rules And Regulations; Forms; Applications Without Sworn Oaths

NJ Rev Stat § 54:4-8.47 (2016) What's This?

54:4-8.47. Rules and regulations; forms; applications without sworn oaths
The director may promulgate such rules and regulations and prescribe such forms as he shall deem necessary to implement this act. He may, in his discretion, eliminate the necessity for sworn application, in which event all declarations by the claimant shall be considered as if made under oath and the claimant, as to false declarations, shall be subject to the penalties as provided by law for perjury.

L.1963, c. 172, s. 8. Amended by L.1976, c. 129, s. 11, eff. Dec. 21, 1976.


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