New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 5 - CIGARETTE TAX ACT RULES
Subchapter 7 - RECORDS
Section 18:5-7.4 - Retail dealer records
Universal Citation: NJ Admin Code 18:5-7.4
Current through Register Vol. 56, No. 18, September 16, 2024
(a) Licensed retail dealers must maintain and preserve for a period of four years, and make accessible for inspection at all reasonable times, the following records, invoices, and bills of lading covering all purchases of cigarettes, whether on a cash or credit basis, which must indicate, among other things:
1. The person from whom the
cigarettes were acquired;
2. The address
of the seller;
3. The date of
purchase;
4. The quantity of cigarettes
acquired;
5. The brand name;
and
6. The price paid.
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