New Jersey § 52:9h-40

§ 52:9h-40.

The commission shall engage in a continuous study of the State and local tax structure

and related fiscal issues with regard to the laws relating to the imposition, assessment

and collection of State and local taxes, with attention given, but not limited to:

the ways in which the tax laws may be revised to ensure greater efficiency and equity

in the assessment and collection of taxes; the identification and quantification

of provisions that represent revenue policy and provisions that reflect indirect expenditure

policy; the relative incidence of tax burdens and the effects of redistributing tax

burdens or tax bases; and the methods for providing funds for government services

and infrastructure. The commission shall report annually on or before January 1 to the Governor and, pursuant

to section 2 of P.L.1991, c. 164 ( C.52:14-19.1 ), to the Legislature summarizing its activities in the prior year and its planned

activities for the current year and shall submit interim reports setting forth the

results of its studies and making such recommendations of legal, administrative and

organizational changes as the committee determines are appropriate. The commission shall also make any appropriate studies, subject to the limitations

of the commission's resources, that are requested by the Governor, the President of

the Senate, or the Speaker of the General Assembly, notifying each of those officers

of any request made by another.