N.J. Admin. Code § 13:18-3.12

Current through Register Vol. 56, No. 11, June 3, 2024

Section 13:18-3.12 - Records

(a) Each licensee shall maintain records to substantiate information on tax reports as required by this subchapter.

(b) Records shall be retained for four years (16 quarters) from the due date of the tax return or the date the return was filed, whichever is later, plus any time period added pursuant to waivers or assessments.

(c) Each licensee shall maintain, at a minimum, the following source documents, filed chronologically by month, segregated by quarter, and summarized in monthly summary sheets for each vehicle:

1. The trip record for each trip by each vehicle showing date of the trip; vehicle identification number; vehicle fleet number; beginning and ending readings from mileage recording instrument; total trip miles traveled; trip miles traveled in each jurisdiction; points of origin, destination and turn around for each jurisdiction; points of entry and exit from each jurisdiction; licensee's name and driver's name;

2. Driver's logs required to be kept by all governmental agencies;

3. Copies of mileage and fuel use reports made to any jurisdiction or government agency;

4. Shipping manifests, freight bills, or bills of lading;

5. Payroll records, where driver's wages are affected by miles traveled;

6. Records of payments based on mileage paid to leasing companies;

7. Fuel purchase receipts pursuant to this subchapter; and

8. Bulk fuel storage records for each storage facility within and outside each jurisdiction, showing inventory at beginning of quarter, purchases made during a quarter, withdrawals by individual vehicle, and inventory at the end of the quarter.

(d) Each licensee shall maintain a chronological summary sheet for each tax quarter which shall, at a minimum, include:

1. Each vehicle subject to the agreement identified by its fleet number, serial number and license plate number, vehicle type, and type of fuel used;

2. Readings for each vehicle at beginning and end of quarter taken from mileage record instrument;

3. The total mileage traveled by each vehicle in all jurisdictions;

4. The total mileage traveled by all vehicles in all jurisdictions;

5. The number of gallons or liters of fuel by type of fuel delivered into the service tanks of each vehicle in all jurisdictions from bulk storage or purchased on the road;

6. The total gallons or liters of fuel by fuel type delivered into the service tanks of all vehicles in all jurisdictions; and

7. The total gallons/liters of fuel by fuel type delivered into service tanks of all vehicles in each jurisdiction from bulk storage or purchased on the road.

(e) All fuel records and mileage records shall be separately maintained for each jurisdiction for both taxable and non-taxable purposes.

(f) A licensee using on-board recording devices, satellite tracking systems or other electronic data record systems, alone or in conjunction with each other or in conjunction with manual systems or any combination thereof, shall do so only upon approval by the Chief Administrator.

(g) If the mileage recording instrument of any vehicle must be repaired or replaced, the mileage traveled by the vehicle within and outside New Jersey during the period when the instrument is inoperative shall be deemed to be the average daily mileage traveled by the vehicle during that period or a previous quarter when the instrument last properly operated.

(h) Non-compliance with any recordkeeping requirement shall be cause for suspension or revocation of the license.

N.J. Admin. Code § 13:18-3.12