N.J. Admin. Code § 18:19-5.2

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

Section 18:19-5.2 - Auditing and investigations

(a) For the purpose of administering the Act, the Director whenever he or she deems it expedient, may make or cause to be made, by an employee of the Division of Taxation engaged in the administration of this chapter, an audit, examination, or investigation of the books, records, papers, vouchers, accounts, and documents of any retail dealer.

(b) It is the duty of every retail dealer and his or her agents or employees to exhibit to the Director or to any such employee of the Division of Taxation all such books, records, papers, vouchers, accounts, and documents of the retail dealer and to facilitate any such audit, examination, or investigation so far as it may be in their power so to do.

N.J. Admin. Code § 18:19-5.2

Amended by 50 N.J.R. 1102(b), effective 4/2/2018