N.J. Admin. Code § 18:2-7.1
Current through Register Vol. 57, No. 1, January 6, 2025
The purpose of this subchapter is to define the requirements imposed on taxpayers for the maintenance and retention of books, records, and other sources of information where all or a part of the taxpayer's records are received, created, maintained or generated through various computer, electronic and imaging processes and systems.
N.J. Admin. Code § 18:2-7.1