New Jersey § 4:1c-32
Full text of New Jersey New Jersey Statutes § 4:1c-32, with citation guidance and answers to common questions.
§ 4:1c-32.
a. (1) A county agriculture development board or the State Agriculture Development
Committee may order, and specify the scope of, an audit of the owner or operator of
any winery engaged in conducting special occasion events on preserved farmland, for
the purpose of determining compliance with section 2 of P.L.2014, c. 16 ( C.4:1C-32.8 ). The audit shall be conducted by an independent certified public accountant approved
by the board or the committee, and the reasonable costs thereof shall be paid by the
owner or operator of the winery. A county agriculture development board, or the committee, may establish a list of
independent certified public accountants approved for the purposes of conducting an
audit pursuant to this paragraph. Copies of the audit shall be submitted to the board and the committee. (2) An owner or operator of a winery engaged in conducting special occasion events
on preserved farmland shall not be subject to an audit authorized pursuant to this
section more than once per year without good cause demonstrated by the applicable
board or the committee. b. An owner or operator of a winery engaged in conducting special occasion events
on preserved farmland shall annually certify to the county agriculture development
board that the special occasion events together account for less than 50 percent of
the annual gross income of the winery during the prior calendar year, pursuant to
paragraph (1) of subsection a. of section 2 of P.L.2014, c. 16 ( C.4:1C-32.8 ). The board shall forward the certification of annual gross income to the committee. c. In conjunction with an audit ordered pursuant to subsection a. of this section,
a board or the committee may request, and the winery shall then submit, additional
documentation as may be necessary for the board or committee to verify compliance
with paragraph (1) of subsection a. of section 2 of P.L.2014, c. 16 ( C.4:1C-32.8 ).
Frequently Asked Questions About New Jersey § 4:1c-32
What does New Jersey Statutes § 4:1c-32 cover?
Section 4:1c-32 is part of the New Jersey Statutes, the codified statutory law of New Jersey. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite New Jersey § 4:1c-32?
A common citation format is "New Jersey Statutes § 4:1c-32" (New Jersey). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of New Jersey law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the New Jersey official source linked on this page or consult a licensed New Jersey attorney.
How does New Jersey § 4:1c-32 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in New Jersey can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in New Jersey.