New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 18 - MOTOR FUEL TAX
Subchapter 12 - OFFENSES, FINES AND PENALTIES
Section 18:18-12.10 - False refund claims; failure to keep records on refund claims
Universal Citation: NJ Admin Code 18:18-12.10
Current through Register Vol. 56, No. 18, September 16, 2024
(a) Any person who:
1. Makes a false statement in any application
required for the reimbursement and repayment of any taxes; or
2. Collects or causes to be repaid to him or her
or to any other person any such reimbursement or refund without being entitled to
the same shall be guilty of a crime. (See
N.J.A.C.
18:18-15.4) .
(b) Failure of a refund claimant to maintain and preserve required records, furnish proof requested, or to comply with the demand for examination by the Director, or any of his or her representatives shall constitute a waiver of all rights to the claim or claims questioned and such subsequent claims as the Director may determine. See N.J.A.C. 18:18-15.5.
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