New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 5 - CIGARETTE TAX ACT RULES
Subchapter 7 - RECORDS
Section 18:5-7.5 - Manufacturers' representatives' records
Universal Citation: NJ Admin Code 18:5-7.5
Current through Register Vol. 56, No. 18, September 16, 2024
(a) New Jersey manufacturer's representatives must maintain and preserve for a period of four years and make accessible for inspection at all reasonable times, the following records:
1. Separate invoices and bills of lading covering
each purchase of cigarettes which invoices are to contain:
1. The name and address of the manufacturer's
representative;
2. The manufacturer
represented;
3. The date of the
purchase;
4. The brand name and the
quantity of cigarettes purchased;
5. The
name and address of the licensee from whom the cigarettes were purchased; and6. The
price charged.
2. Separate
invoices for each sale of cigarettes by the manufacturer's representative, which
invoices are to contain:
i. The name and address
of the manufacturer's representative;
ii. The manufacturer represented;
iii. The date of the sale;
iv. The brand name and quantity of cigarettes
handled;
v. The name and address of the
licensee to whom the cigarettes were sold, transferred, or exchanged; and
vi. The price charged.
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