New Jersey § 40a:9-2

§ 40a:9-2.

a. A local government agency may authorize an individual employed by that agency or

employed or utilized by a contractor of that agency to have access to federal tax

information if it has been determined, consistent with the requirements and standards

of this section, that criminal history record information does not exist on file in

the Federal Bureau of Investigation, Identification Division, or in the State Bureau

of Identification in the Division of State Police, which would disqualify the individual

from having access to federal tax information in accordance with standards established

by subsection e. of this section. Additionally, a local government agency may otherwise authorize an individual employed

by that agency or employed or utilized by a contractor of that agency to have access

to federal tax information to the extent permitted by federal Internal Revenue Service

standards governing access to federal tax information. b. A local government agency that obtains federal tax information shall have criminal

history record background checks conducted in accordance with subsection c. of this

section for an individual employed by that agency or employed or utilized by a contractor

of that agency who has been identified by the agency head or the agency head's designee

as being authorized to have access to federal tax information. Additionally, a follow-up criminal history record background check shall be conducted

at least once every ten years for an individual employed by that agency or employed

or utilized by a contractor of that agency as a condition of having continued access

to federal tax information. The provisions of this subsection shall apply to a current or prospective employee

of a local government agency as to whom the head of the agency or the agency head's

designee determines that federal Internal Revenue Service standards governing access

to federal tax information requires a criminal history record background check. The provisions of this subsection also shall apply to an individual who is employed

or utilized by a contractor who provides goods or services to a local government agency

if in the performance of the contract the individual has or will have access to federal

tax information and as to whom the agency head of the contracting agency or the agency

head's designee determines that federal Internal Revenue Service standards governing

access to federal tax information require a criminal history record background check. c. (1) On behalf of a local government agency, the jurisdictional State agency head

is authorized to exchange fingerprint data with and receive criminal history record

information from the Federal Bureau of Investigation and the Division of State Police

for use in making determinations required by this act. The Division of State Police also shall promptly notify the jurisdictional State

agency if an individual who was the subject of a criminal history record background

check conducted pursuant to this section is convicted of a crime or offense in this

State after the date that the criminal history record background check was performed. Upon receipt of such notification, the jurisdictional State agency head shall make

a determination regarding the individual's qualification to access federal tax information.

A criminal history record background check shall not be performed pursuant to this

act unless the employee or individual shall have furnished written consent to the

check. (2) An individual determined to require a criminal history record background check

in accordance with subsection b. of this section shall submit to the jurisdictional

State agency head that individual's name, address, and fingerprints taken by a State

or municipal law enforcement agency or by a private entity under contract with the

State. (3) The fingerprints of each individual subject to a criminal history record background

check in accordance with subsection b. of this section and the written consent of

that individual shall be submitted to the Superintendent of State Police for a criminal

history record background check to be performed. The superintendent shall compare these fingerprints with fingerprints on file with

the Bureau of Identification in the Division of State Police, Department of Law and

Public Safety, and the Federal Bureau of Investigation, consistent with State and

federal laws, rules, and regulations. (4) The cost of a criminal history record background check, including all costs for

administering and processing the check, may be borne by the local government agency

or by the current or prospective employee in the case of a current or prospective

employee of a local government agency. Nothing in this act shall require a local government agency to bear the cost of

a criminal history record background check in the case of an individual employed or

utilized by a contractor. (5)(a) If a prospective employee or individual employed or utilized by a contractor

refuses to consent to, or cooperate in, the securing of a criminal history record

background check required by subsection b. of this section, the local government agency

shall not employ or utilize that person in a position for which access to federal

tax information is required. (b) If a current employee of a local government agency refuses to consent to, or cooperate

in, the securing of a criminal history record background check required by subsection

b. of this section, the employing agency shall terminate that employee's access to

federal tax information and may remove that employee from any position requiring such

access, but shall make a reasonable effort to retain that individual as an employee

in another position within the agency that does not require access to federal tax

information and for which the current employee is qualified. (6) Criminal history record information subject to federal confidentiality requirements

may only be used for the purposes of making, supporting, or defending decisions regarding

the appointment, hiring, or retention of employees or for complying with any requirements

of the federal Internal Revenue Service regarding access to federal tax information. d. A local government agency whose employees' job duties require access to federal

tax information shall establish a policy for background investigations applicable

to current and prospective employees and individuals employed or utilized by contractors

subject to subsection b. of this section. e. An individual shall be disqualified from having access to federal tax information

if that individual's criminal history background check reveals a record of conviction

of any of the following crimes or offenses: (1) in New Jersey, any crime or disorderly persons offense: (a) involving theft as set forth in chapter 20 of Title 2C of the New Jersey Statutes;

or (b) involving forgery or fraudulent practices as set forth in chapter 21 of Title

2C of the New Jersey Statutes; or (2) in any other state or jurisdiction, of conduct which, if committed in New Jersey,

would constitute any of the crimes or disorderly persons offenses described in paragraph

(1) of this subsection. f. (1) Notwithstanding the provisions of subsection e. of this section, an individual

shall not be disqualified from having access to federal tax information on the basis

of a conviction disclosed by a criminal history background check performed pursuant

to subsection b. of this section if the individual has affirmatively demonstrated

to the jurisdictional State agency head clear and convincing evidence of the individual's

rehabilitation. In determining whether an individual has affirmatively demonstrated rehabilitation,

the following factors shall be considered: (a) the nature and responsibility of the position involved in which access to federal

tax information is authorized or required; (b) the nature and seriousness of the offense; (c) the circumstances under which the offense occurred; (d) the date of the offense; (e) the age of the individual when the offense was committed; (f) whether the offense was an isolated or repeated incident; (g) any social conditions which may have contributed to the offense; and (h) any evidence of rehabilitation, including good conduct in prison or in the community,

counseling or psychiatric treatment received, acquisition of additional academic or

vocational schooling, successful participation in correctional work-release programs,

or the recommendation of those who have had the individual under their supervision. (2) The jurisdictional State agency head shall make the final determination regarding

the disqualification from access to federal tax information by an individual with

a criminal conviction specified under this section. g. For purposes of this section: “ Contractor ” means a contractor or subcontractor that provides goods or services to a local government

agency. “ Federal tax information ” means federal tax returns and return information, and information derived therefrom,

in the possession or control of a local government agency which is covered by the

confidentiality protections of the federal Internal Revenue Code and subject to the

safeguarding requirements of paragraph (4) of subsection (p) of section 6103 of the federal Internal Revenue Code ( 26 U.S.C. s.6103 ), including federal Internal Revenue Service oversight. “ Jurisdictional State agency ” means a State department with jurisdiction over a local government agency or the

function performed by a local government agency for which the local government agency

requires access to federal tax information to perform its official duties. Examples of a jurisdictional State agency include the Department of Human Services

for county welfare agencies or the Department of the Treasury for local taxation boards. “ Jurisdictional State agency head ” means the commissioner of a department in the Executive branch of State government

or an individual in that department designated by the commissioner, which department

serves as the jurisdictional State agency with respect to a local government agency. “ Local government agency ” means a county or municipality of the State or a division, office, agency, bureau,

or instrumentality thereof.