Subchapter 7 - RECORDKEEPING AND RETENTION REQUIREMENTS
- Section 18:2-7.1 - Purpose
- Section 18:2-7.2 - Definitions
- Section 18:2-7.3 - Recordkeeping requirements-general
- Section 18:2-7.4 - Recordkeeping requirements-machine-sensible records
- Section 18:2-7.5 - Records maintenance requirements
- Section 18:2-7.6 - Access to machine-sensible records
- Section 18:2-7.7 - Taxpayer responsibility and discretionary authority
- Section 18:2-7.8 - Alternative storage media
- Section 18:2-7.9 - Effect on hard-copy recordkeeping requirements
- Section 18:2-7.10 - Records retention time period
- Section 18:2-7.11 - Corporations