An expenditure made by a candidate, candidate committee or joint candidates committee for a recount of votes for an office in an election, pursuant to 19:28-1 et seq., or for an office in an election contest proceeding in an election, pursuant to 19:29-1 et seq., shall be an expenditure subject to reporting for that office in the election that is the subject of the recount or election contest.
N.J. Admin. Code § 19:25-12.11
See: 32 New Jersey Register 1291(a), 32 New Jersey Register 2930(a).