New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 18 - MOTOR FUEL TAX
Subchapter 4 - RETAIL DEALERS AND TRANSPORT LICENSES
Section 18:18-4.2 - Retail dealer records required
Universal Citation: NJ Admin Code 18:18-4.2
Current through Register Vol. 56, No. 18, September 16, 2024
(a) Every retail dealer purchasing fuel, taxable under the Act, is required to maintain and keep for a period of four years, a record of fuel received and sold which shall include pump meter readings, the amount of tax paid by the supplier, distributor, or terminal operator as part of the purchase price, together with delivery tickets, totalizer readings, invoices, bills of lading, monthly physical inventories, and such other records as the Director may require.
(b) Daily record; preserving.
1. Every retail dealer
is required to keep a daily record which shall include pump meter readings showing
the total amount of fuel sold on each business day;
2. Such records are to be preserved for a period
of four years and to be open for inspection by the Director or any of his or her
assistants at all times. (See
N.J.A.C.
18:19-4.1 for additional required
records.)
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