54:1-14 - Books, records and documents;Ā custody
54:1-14.Ā Books, records and documents;Ā custody
All books, blanks, papers, documents, and other records delivered and transferred to the commissioner by virtue of section three of an act entitled "An act to establish a state tax department and to define its powers and duties;Ā and vesting therein all the powers and duties now devolved by law uponĀ the state board of taxes and assessment except those relating to the review,Ā hearing and determination of all appeals concerning the assessment, collection,Ā apportionment or equalization of taxes," approved April twenty-eighth, oneĀ thousand nine hundred and thirty-one (L.1931, c. 336, s. 3, p. 823), shallĀ remain in the state tax department in the charge and custody of theĀ commissioner.
Ā
All books, blanks, papers, documents, and other records delivered and transferred to the commissioner by virtue of section three of an act entitled "An act to establish a state tax department and to define its powers and duties;Ā and vesting therein all the powers and duties now devolved by law uponĀ the state board of taxes and assessment except those relating to the review,Ā hearing and determination of all appeals concerning the assessment, collection,Ā apportionment or equalization of taxes," approved April twenty-eighth, oneĀ thousand nine hundred and thirty-one (L.1931, c. 336, s. 3, p. 823), shallĀ remain in the state tax department in the charge and custody of theĀ commissioner.
Ā