N.J. Admin. Code § 2:52-1.1
Every processor, dealer and subdealer shall maintain books and records, including all pertinent books, ledgers, journals, records, papers, schedules, analyses, memoranda, correspondence, vouchers, receipts, cancelled checks, accounts, exhibits, photographs, bills and other documents, including corporate minutes, Federal, State and local tax returns, and any other records required to verify financial statement as needed to ascertain the functioning, operations or activities of the licensee's business and as are necessary for a determination by the Division of Marketing and Development or its staff as to whether the licensee has complied with the applicable New Jersey statutes and rules and regulations of the division.
N.J. Admin. Code § 2:52-1.1