Office Audit Branch
This Branch audits Corporation Business Tax returns filed by both domestic and foreign corporations. In addition, Branch personnel audit other tax types including:
- Financial Business Tax;
- Insurance Premiums Tax;
- Ocean Marine Tax;
- Retaliatory Tax;
- Sanitary Landfill Taxes; and
- Spill Compensation and Control Tax.
The Audit Selection Group develops the selection criteria by using internal information and information from:
- The Internal Revenue Service;
- Other States;
- Other New Jersey State Agencies; and
- Public sources.