New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 24 - SALES AND USE TAX ACT
Subchapter 2 - RETENTION OF RECORDS BY SELLERS
Section 18:24-2.12 - Waiver of limitation of time by seller
Universal Citation: NJ Admin Code 18:24-2.12
Current through Register Vol. 56, No. 18, September 16, 2024
Where a seller has consented in writing to an extension of the time for assessment of an additional tax, he or she is required, without further notice, to retain such records as required in this subchapter for the periods required, as well as any period covered by his or her waiver.
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