N.J. Admin. Code § 18:7-11.18

Current through Register Vol. 56, No. 12, June 17, 2024

Section 18:7-11.18 - Reproduction of return forms

(a) Subject to the conditions and requirements of this section, the Director will accept for filing purposes reproductions of the New Jersey corporation business tax return in lieu of the official forms printed and furnished by the Director. Anyone contemplating the use of reproduced forms is cautioned to observe that the conditions herein stated may vary from the Federal regulations relating to reproduction of Federal tax forms.

(b) In order to be acceptable for filing purposes, reproduction of the New Jersey corporation business tax returns must meet the following conditions and requirements:

1. Reproductions must be facsimiles of the complete official form, produced by photo-offset, photo-engraving, photo-copying, or other similar reproduction processes;

2. Reproductions must be on paper of substantially the same color, weight, and texture and of a quality at least equal to that used in the official form;

3. Reproductions must be of the same size as that of the official form, both as to overall dimensions of the paper and the imagery produced;

4. Format of pages shall adhere to following:

i. It is preferable that both sides of the paper be used in making reproductions. However, reproduction on one side will be acceptable.

ii. All reproductions must result in the same page arrangement as that of the official form and the spacing of the printed matter on each individual page and the fold must be the same as on the official form.

iii. Separate pages must be fastened together in numerical order.

iv. Each separate page must be clearly identified, by listing at the top of the page the corporate name and New Jersey serial number.

5. The color and quality of the reproduction of the printed matter must be substantially the same as that of the official form, and the reported information must be entirely legible;

6. The taxpayer's full and correct name, address, and identifying number as it appears on the pre-stenciled form furnished by the Director must be typed or printed on the reproduction;

7. All reported information on page 1 of the return must be typed or printed;

8. Reproductions of forms may be made after insertion of the tax computations and the other required information;

9. All signatures on forms to be filed must be original signatures, affixed subsequent to the reproduction process;

10. The Director does not undertake to approve or disapprove the specific equipment or process in reproducing official forms, but requires only that the reproduced forms satisfy the stated conditions. It should be noted, however, that photocopies do not meet all the above conditions;

11. The Director does not undertake to approve or disapprove the specific writing medium or style of writing to be used, but requires that the reported information on the reproduced form be of good quality black-on-white with hand writing of satisfactory legibility.

N.J. Admin. Code § 18:7-11.18

Amended by 49 N.J.R. 1694(a), effective 6/19/2017

Amended by 54 N.J.R. 1819(a), effective 9/19/2022