New Jersey § 54:4-2

§ 54:4-2.

(a) All returns filed pursuant to this act shall be considered confidential and privileged

and neither the director nor any employee in the Division of Taxation or any employee

charged with the custody of such returns or any other person shall divulge or disclose

or use in any manner any information obtained from said returns not shall any such

information be referred to in any action or proceeding by way of direct examination,

cross-examination, or otherwise. Neither the director nor any employee engaged in such administration or charged

with the custody of any such returns shall be required or permitted to produce any

of them for inspection of any person or for use in any action or proceeding. (b) Nothing herein contained shall be construed to prevent the publication of statistics

and information provided such materials have been so classified as to prevent the

identification of a particular return and the items thereof and the director, in carrying

out the purposes of this act, shall not disclose the names or addresses of any person

required to file under this act nor any information as to whether such person has

or has not complied with the provisions of this act, except for the purpose of enforcement

of this act or the act hereby supplemented.