New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 24 - SALES AND USE TAX ACT
Subchapter 2 - RETENTION OF RECORDS BY SELLERS
Section 18:24-2.7 - Records presumed representative of accounting practices
Universal Citation: NJ Admin Code 18:24-2.7
Current through Register Vol. 56, No. 18, September 16, 2024
It shall be presumed where a seller elects to dispose of individual sales records prior to the end of the statutory four-year period pertaining to the retention of such records, that those records that are required to be retained by this subchapter are representative of the seller's accounting practices for such four-year period, unless the seller has notified the Director, by certified mail, of a change in accounting practice.
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