New Jersey § 54a:9-17

§ 54a:9-17.

(a) General. The director shall administer and enforce the tax imposed by this act and is authorized

to make such rules and regulations, and to require such facts and information to be

reported as he may deem necessary to enforce the provisions of this act. The director may divide the State into districts in each of which a branch office

may be maintained by him, but in no case shall a county be divided in forming a district. (b) Delegation of powers. The director may delegate to any officer or employee of his division such of his

powers as he may deem necessary to carry out efficiently the provisions of this act,

and the person or persons to whom such power has been delegated shall possess and

may exercise all of the power and perform all of the duties herein conferred and imposed

upon the director. (c) Examination of books and witnesses. The director for the purpose of ascertaining the correctness of any return, or for

the purpose of making an estimate of taxable income of any person, shall have power

to examine or to cause to have examined, by any agent or representative designated

by him for that purpose, any books, papers, records or memoranda bearing upon the

matters required to be included in the return, and may require the attendance of the

person rendering the return or any officer or employee of such person, or the attendance

of any other person having knowledge in the premises, and may take testimony and require

proof material for his information, with power to administer oaths to such person

or persons. (d) Abatement authority. The director, on his own motion, may abate any small unpaid balance of an assessment

of income tax, or any liability in respect thereof, if the director determines under

uniform rules prescribed by him that the administration and collection costs involved

would not warrant collection of the amount due. He may also abate, on his own motion, the unpaid portion of the assessment of any

tax or any liability in respect thereof, which is excessive in amount, or is assessed

after the expiration of the period of limitation properly applicable thereto, or is

erroneously or illegally assessed. No claim for abatement under this subsection shall be filed by a taxpayer. (e) The Department of the Treasury, Division of Taxation, may enter into an agreement

with the taxing authorities of any state which imposes a tax on or is measured by

income to provide that compensation paid in such state to residents of this State

shall be exempt from such tax; in such case any compensation paid in this State to

residents of such state shall be exempt from New Jersey personal income tax. The Division of Taxation , in such agreements, may provide for reciprocal withholding, employer liability,

exchange of information and all other matters relating to cooperation between the

states. The provisions of subsection (e) of N.J.S.54A:4-1 and subsection e . of N.J.S.54A:5-8 shall not affect any agreement entered into by the Division of Taxation and the taxing

authorities of another state pursuant to this subsection.