New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 3 - ALCOHOLIC BEVERAGE TAX ACT- STATE LICENSEES
Subchapter 6 - RECORDS
Section 18:3-6.6 - Records to be kept in State
Universal Citation: NJ Admin Code 18:3-6.6
Current through Register Vol. 56, No. 6, March 18, 2024
(a) All records must be kept and maintained on the licensed premises in this State unless the Director shall allow otherwise.
(b) If permission has been granted by the Director in writing, the records of all transactions in alcohol and alcoholic beverages in New Jersey may be:
1. Maintained at a place outside the State so designated by the Director; and,
2. Kept separate and apart from all other records; and,
3. Subject to examination at the expense of the licensee at the discretion of the Director.
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