{"data":{"id":"us-nj/n.j.-stat.-40-48c-40.1","jurisdiction":"us-nj","citation":"N.J. Stat. § 40:48C-40.1","heading":"Tax information to designated municipal officer for limited purposes.","body":"5.  The Director of the Division of Taxation in the Department of the Treasury shall furnish employer-provided wage and tax withholding information contained in tax reports or returns filed pursuant to N.J.S.54A:7-2, 54A:7-4 and 54A:7-7, or such other tax return information as may be necessary, to the designated municipal officer of a municipality authorized to impose an employer payroll tax pursuant to the provisions of Article 5 (Employer Payroll Tax) of the \"Local Tax Authorization Act,\" P.L.1970, c.326 (C.40:48C-14 et seq.), upon request, for the following limited purposes: (1) verifying the payroll information reported by employers subject to the employer payroll tax; and (2) identifying each employer in the municipality that is subject to the employer payroll tax and which did not report payroll information for a preceding calendar quarter.\nL.2025, c.314, s.5.","path":["TITLE 40 MUNICIPALITIES AND COUNTIES"],"source_url":"https://pub.njleg.state.nj.us/statutes/STATUTES-TEXT.zip","current_through":"P.L.2025, c.405, and J.R.22","vintage":"","retrieved_at":"2026-08-27T17:54:13Z","sha256":"97edc65990e062ae33162732df8cf9d5db7186f33c3323c9e776a62b26ebfd60","source_id":"us-nj","stale":true,"prev":"us-nj/n.j.-stat.-40-48c-40","next":"us-nj/n.j.-stat.-40-48c-41"},"notice":"GroundRules: Original legal text. Not legal advice."}