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New Jersey · Through P.L.2025, c.405, and J.R.22 · Newer source version available

N.J. Stat. § 54:4-8.47: Rules and regulations; forms; applications without sworn oaths

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  1. TITLE 54 TAXATION

The director may promulgate such rules and regulations and prescribe such forms as he shall deem necessary to implement this act. He may, in his discretion, eliminate the necessity for sworn application, in which event all declarations by the claimant shall be considered as if made under oath and the claimant, as to false declarations, shall be subject to the penalties as provided by law for perjury.

L.1963, c. 172, s. 8. Amended by L.1976, c. 129, s. 11, eff. Dec. 21, 1976.

Collected 2026-08-27T17:54:13Z. Source file · JSON

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