New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 38 - LITTER CONTROL FEE
Subchapter 7 - RETURN FILING, FEE PAYMENT, AND RECORD RETENTION
Section 18:38-7.3 - Record retention
Universal Citation: NJ Admin Code 18:38-7.3
Current through Register Vol. 56, No. 18, September 16, 2024
All records and other supporting documentation used in completing the LF-5 must be retained and made available for examination on request by the Division of Taxation or its authorized representatives, for at least five years following the filing of a return.
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