{"data":{"id":"us-nj/n.j.-stat.-54-4-8.53","jurisdiction":"us-nj","citation":"N.J. Stat. § 54:4-8.53","heading":"Inspection of records","body":"The director may inspect all records in the office of the collector and the  assessor with respect to claims and allowances for tax deduction.\nL.1971, c. 20, s. 5, eff. Feb. 3, 1971.  Amended by L.1976, c. 73, s. 12, eff.  Jan. 1, 1977;  L.1976, c. 129, s. 16, eff. Dec. 21, 1976.","path":["TITLE 54 TAXATION"],"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":"842c68dbba5d230d3ea4377fb6ddf0215a49611bde9cc513a80d75728553b242","source_id":"us-nj","stale":true,"prev":"us-nj/n.j.-stat.-54-4-8.52","next":"us-nj/n.j.-stat.-54-4-8.53a"},"notice":"GroundRules: Original legal text. Not legal advice."}