New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 2 - GENERAL POLICIES AND PROCEDURES
Subchapter 7 - RECORDKEEPING AND RETENTION REQUIREMENTS
Section 18:2-7.1 - Purpose
Universal Citation: NJ Admin Code 18:2-7.1
Current through Register Vol. 56, No. 18, September 16, 2024
The purpose of this subchapter is to define the requirements imposed on taxpayers for the maintenance and retention of books, records, and other sources of information where all or a part of the taxpayer's records are received, created, maintained or generated through various computer, electronic and imaging processes and systems.
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