This is a prohibited representation. N.J.S.A. 52:13D-16b. and section 2:2 of the Code prohibit legislators, and any partnership, firm or corporation in which they have an interest, from representing, appearing for or negotiating on behalf of private parties in any matter pending before a State agency, unless an express exception is provided for in the Law. No such exception exists for proceedings before the Division of Taxation, so the representation of a private corporation before that State agency would be prohibited. It should also be noted that due to the definition of "interest" in N.J.S.A. 52:13D-13g., the representational restrictions are applicable to shareholders, associates or professional employees of any professional service firm regardless of the amount of their ownership interest.

This is a prohibited representation. N.J.S.A. 52:13D-16b. and section 2:2 of the Code prohibit legislators, and any partnership, firm or corporation in which they have an interest, from representing, appearing for or negotiating on behalf of private parties in any matter pending before a State agency, unless an express exception is provided for in the Law. No such exception exists for proceedings before the Division of Taxation, so the representation of a private corporation before that State agency would be prohibited. It should also be noted that due to the definition of "interest" in N.J.S.A. 52:13D-13g., the representational restrictions are applicable to shareholders, associates or professional employees of any professional service firm regardless of the amount of their ownership interest.