54:8A-112 - General powers of the director
54:8A-112.Ā General powers of the director
(a) General. The director shall administer and enforce the tax imposedĀ by this act and is authorized to make such rules and regulations, and toĀ require such facts and information to be reported as he may deem necessary toĀ enforce the provisions of this act.
(b) Delegation of powers. The director may delegate to any officer or employee of his division such of his powers as he may deem necessary to carry out efficiently the provisions of this act, and the person or persons to whom such power has been delegated shall possess and may exercise all of the power and perform all of the duties herein conferred and imposed upon the director.
(c) Examination of books and witnesses. The director for the purpose ofĀ ascertaining the correctness of any return, or for the purpose of making anĀ estimate of taxable income of any person, shall have power to examine or toĀ cause to have examined, by any agent or representative designated by him forĀ that purpose, any books, papers, records or memoranda bearing upon the mattersĀ required to be included in the return, and may require the attendance of theĀ person rendering the return or any officer or employee of such person, or theĀ attendance of any other person having knowledge in the premises, and may takeĀ testimony and require proof material for his information, with power toĀ administer oaths to such person or persons.
L.1971, c. 222, s. 55, approved June 17, 1971; expired December 31, 1980 pursuant to L.1971,c.222,s.62.
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(a) General. The director shall administer and enforce the tax imposedĀ by this act and is authorized to make such rules and regulations, and toĀ require such facts and information to be reported as he may deem necessary toĀ enforce the provisions of this act.
(b) Delegation of powers. The director may delegate to any officer or employee of his division such of his powers as he may deem necessary to carry out efficiently the provisions of this act, and the person or persons to whom such power has been delegated shall possess and may exercise all of the power and perform all of the duties herein conferred and imposed upon the director.
(c) Examination of books and witnesses. The director for the purpose ofĀ ascertaining the correctness of any return, or for the purpose of making anĀ estimate of taxable income of any person, shall have power to examine or toĀ cause to have examined, by any agent or representative designated by him forĀ that purpose, any books, papers, records or memoranda bearing upon the mattersĀ required to be included in the return, and may require the attendance of theĀ person rendering the return or any officer or employee of such person, or theĀ attendance of any other person having knowledge in the premises, and may takeĀ testimony and require proof material for his information, with power toĀ administer oaths to such person or persons.
L.1971, c. 222, s. 55, approved June 17, 1971; expired December 31, 1980 pursuant to L.1971,c.222,s.62.
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