N.J. Admin. Code § 18:18-15.5

Current through Register Vol. 56, No. 24, December 18, 2024

Section 18:18-15.5 - Records establishing claims

(a) Every refund claimant must keep a monthly written record of all purchases, showing:

1. The date of each purchase;

2. The name and address of the seller;

3. The number of gallons of each purchase; and

4. The kind of material and the manner in which the fuel are used.

(b) In order to establish the validity of claims filed, the claimant must maintain and preserve for a period of at least four years such fuel consumption records as may be prescribed by the Director.

(c) The Director has the right to require a claimant to furnish additional proof of the validity of a claim as the Director may determine, and to examine the books and records of the claimant for such purposes.

(d) Failure of the claimant to maintain and preserve such records, furnish such additional proof or to comply with the demand for such examination by the Director, or any of his or her representatives, constitutes a waiver of all rights to the claim or claims questioned and such subsequent claims as the Director may determine.

N.J. Admin. Code § 18:18-15.5

Amended by 49 N.J.R. 2805(c), effective 8/21/2017