New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 5 - CIGARETTE TAX ACT RULES
Subchapter 5 - REPORTS
Section 18:5-5.2 - Forms of reports
Universal Citation: NJ Admin Code 18:5-5.2
Current through Register Vol. 56, No. 18, September 16, 2024
(a) All tax reports are required to be made by electronic methods in accordance with this subchapter and instructions published by the Director, subject to such exceptions as the Director determines are reasonable. As a result of changes in technology, the Director shall determine which electronic methods of filing returns satisfy the requirements imposed under this section.
(b) The Director may require any taxpayer to file such other reports and submit such further information as he or she may require in the administration of the provisions of the Act.
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