Home/New Jersey/Statutes/Title 54: TAXATION/§ 54:45-4
New Jersey Statutes

§ 54:45-4 — Preservation of reports

New Jersey § 54:45-4
JurisdictionNew Jersey
Title 54TAXATION

This text of New Jersey § 54:45-4 (Preservation of reports) is published on Counsel Stack Legal Research, covering New Jersey primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
N.J. Stat. Ann. § 54:45-4 (2026).

Text

All reports filed with the commissioner pursuant hereto shall be preserved for five years and thereafter may be destroyed by order of the commissioner. Amended by L.1938, c. 319, p. 809, s. 17.

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Nearby Sections

7
§ 54:45-1
Bi-monthly reports to director; payment of tax; failure to file; penalty; remission
§ 54:45-2
Records
§ 54:45-3
Commissioner's records; authentication; confidential character; use in court
§ 54:45-4
Preservation of reports
§ 54:45-5
Examination, assessment, protest
§ 54:45-6
Claim for refund.
§ 54:45-7
Service of notice; presumptive evidence
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Bluebook (online)
New Jersey § 54:45-4, Counsel Stack Legal Research, https://law.counselstack.com/statute/nj/54/54%3A45-4.