New Jersey Statutes

§ 54:29A-72 — Offenses committed at Trenton

New Jersey·Title 54 TAXATION
The failure to do any act required to be done by, or under the provisions of, this act shall be deemed an act committed in part at the office of the commissioner in Trenton. The certificate of the commissioner to the effect that any act required to be done by, or under the provisions of, this act has not been done, shall be prima facie evidence that such act has not been done. L.1941, c. 291, p. 796, s. 72.

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