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2017 New Jersey Revised Statutes
TITLE 54 - TAXATION
Section 54:38A-5 - Act cumulative; liberal construction
Universal Citation: NJ Rev Stat § 54:38A-5 (2017)
54:38A-5. Act cumulative; liberal construction
The provisions of this act shall be construed to be additional legislation on the subject matter covered hereby and not as a revision or repeal of any other act relating to the same or similar subject matter. The provisions of this act shall be interpreted and construed liberally in order to accomplish the purpose thereof, and the commissioner and the director shall have, in addition to their other powers and those in this act specified, all such additional implied and incidental powers as shall be proper and necessary to effect and carry out the expressed intent and purpose of this act.
L.1945, c. 127, p. 482, s. 3.
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