N.J. Admin. Code § 18:24-2.12

Current through Register Vol. 56, No. 24, December 18, 2024
Section 18:24-2.12 - Waiver of limitation of time by seller

Where a seller has consented in writing to an extension of the time for assessment of an additional tax, he or she is required, without further notice, to retain such records as required in this subchapter for the periods required, as well as any period covered by his or her waiver.

N.J. Admin. Code § 18:24-2.12

Amended by 48 N.J.R. 824(a), effective 5/16/2016