Recordkeeping and Retention Requirements
Section 18:2-7.1 - PurposeSection 18:2-7.2 - DefinitionsSection 18:2-7.3 - Recordkeeping Requirements--generalSection 18:2-7.4 - Recordkeeping Requirements--machine-sensible RecordsSection 18:2-7.5 - Records Maintenance RequirementsSection 18:2-7.6 - Access to Machine-sensible RecordsSection 18:2-7.7 - Taxpayer Responsibility and Discretionary AuthoritySection 18:2-7.8 - Alternative Storage MediaSection 18:2-7.9 - Effect on Hard-copy Recordkeeping RequirementsSection 18:2-7.10 - Records Retention Time PeriodSection 18:2-7.11 - Corporations