New Jersey Statutes 46:38A-30. Records to be kept by custodian
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Terms Used In New Jersey Statutes 46:38A-30
- Custodial property: means any interest in property transferred to a custodian under this chapter and the income from and proceeds of that interest in property. See New Jersey Statutes 46:38A-2
- Custodian: means a person so designated under R. See New Jersey Statutes 46:38A-2
- Legal representative: means an individual's personal representative or guardian. See New Jersey Statutes 46:38A-2
- Minor: means an individual who has not attained the age of 21 years. See New Jersey Statutes 46:38A-2
A custodian shall keep records of all transactions with respect to custodial property, including information necessary for the preparation of the minor‘s tax returns, and shall make them available for inspection at reasonable intervals by a parent or legal representative of the minor or by the minor if the minor has attained the age of 14 years.
L. 1987, c. 18, s. 1.