N.J. Admin. Code § 13:46-15.13

Current through Register Vol. 56, No. 21, November 4, 2024

Section 13:46-15.13 - Irregularities

(a) In all cases where it is reported by an inspector that a promoter has made an incorrect statement of its gate receipts, or has used tickets not appearing on the statement required by the rules of the Board, or by any mistake or subterfuge as to reduce the amount of tax due under the law, the promoter shall make a prompt and satisfactory explanation to the Commissioner. The promoter shall promptly remit any additional tax which may be due. Any promoter who fails to give a satisfactory explanation for any discrepancy may be disciplined by the Commissioner pursuant to 13:46-22.1.

(b) Reports on any such irregularities must be made immediately, and in writing, by the State inspector.

Amended by R.1985 d.284, effective 6/3/1985.
See: 16 New Jersey Register 2962(a), 17 New Jersey Register 1432(a).
Substituted "promoters" for "club".
Amended by R.1995 d.399, effective 7/17/1995.
See: 27 New Jersey Register 1139(a), 27 New Jersey Register 1959(a), 27 New Jersey Register 2697(b).