N.J. Admin. Code § 18:32-1.6
Taxpayers may record conferences with Division of Taxation employees. Taxpayers wishing to record a conference shall notify the Division within 14 days prior to the conference and the recording shall be made with the taxpayer's own equipment. The Division does not usually record conferences with taxpayers, but is permitted by statute to make such recordings. The Division may take testimony and may make recordings of testimony with taxpayers. The Division shall notify the taxpayer of its intent to record a conference or take testimony 14 days prior to the conference. If the Division records a conference between a Division employee and a taxpayer, the taxpayer may obtain a copy of the recording at a cost of $ 10.00 per copy.
N.J. Admin. Code § 18:32-1.6