N.J. Admin. Code § 18:18A-7.1

Current through Register Vol. 56, No. 24, December 18, 2024

Section 18:18A-7.1 - Record retention

Taxpayers under the Act shall retain records for a period of four years. Such records shall be made available to the Director or his or her agents for inspection upon request.

N.J. Admin. Code § 18:18A-7.1

Amended by R.1997 d.74, effective 2/18/1997.
See: 28 New Jersey Register 5159(a), 29 New Jersey Register 585(a).
Increased retention period.