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Division of Taxation

Office Audit Branch

Excise Tax 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.

Last Updated: Thursday, 04/09/20