New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 18 - MOTOR FUEL TAX
Subchapter 7 - IMPOSITION OF TAX AND TAX REPORTING
Section 18:18-7.7 - Audit
Current through Register Vol. 56, No. 18, September 16, 2024
(a) The records of all licensees and registered consumers must be made available for audit upon request in this State.
(b) The examination of returns and the assessment of additional taxes, penalties, and interest shall be as provided by the State Tax Uniform Procedure Law, N.J.S.A. 54:48-1 et seq.
(c) No assessment of additional tax shall be made after the expiration of more than four years from the date of the filing of a return; provided, that in the case of a false or fraudulent return with intent to evade tax, or failure to file a return, the tax may be assessed at any time. If, before the expiration of the period prescribed herein for the assessment of additional tax, a taxpayer consents in writing that such period may be extended, the amount of such additional tax due may be determined at any time within such extended period. The period so extended may be further extended by subsequent consents in writing made before the expiration of the extended period.
(d) For purposes of this subsection, a return filed before the last day prescribed by law or by rules promulgated pursuant to law for the filing thereof, shall be considered as filed on such last day.
