2016 New Jersey Revised Statutes
Title 54 - Taxation
Section 54:40A-62 - Procedures For Enforcement.
54:40A-62 Procedures for enforcement.
9.To enforce the provisions of this act, the Attorney General and the director are hereby authorized to examine the books, papers, invoices and other records of any person in possession, control or occupancy of any premises where cigarettes are placed, stored, sold or offered for sale, as well as the stock of cigarettes on the premises. Every person in the possession, control or occupancy of any premises where cigarettes are placed, sold or offered for sale, is hereby directed and required to give the Attorney General and the director the means, facilities and opportunity for the examinations authorized by this section.
L.2007, c.86, s.9.
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