personal income taxes

[Early]

To prevent tax fraud by filing a tax form in a state other than the one a taxpayer is a resident of, the state of NJ, and likely other states, requires the use of the taxpayer's physical residential address on the tax form.
Also, the USPS forbids using a PO Box as a legal address, one such usage being for the purpose of filing taxes.
Currently, only the IRS allows using a PO Box, only when all of the taxpayer's mail is being delivered to it. This is a circumstance when someone is selling their home and does not yet have a new home to move into.
Please reply with your view on this issue regarding the ability to use a taxpayer's PO Box address on a NJ state personal income tax form.
Thank you

[fanfare]

Use the address to which your mail is delivered on your tax return, whether Federal or State.

@Early