N.J.A.C. 18:2-7.6 - Access to Machine-sensible Records

(a) The manner in which the Director is provided access to machine-sensible records as required in N.J.A.C. 18:2-7.3(b) may be satisfied through a variety of means that take into account a taxpayer's facts and circumstances through consultation with the taxpayer.

(b) Access pursuant to (a) above shall be provided in one or more of the following manners:

1. The taxpayer may arrange to provide the Director with the hardware, software and personnel resources to access the machine-sensible records;

2. The taxpayer may arrange for a third party to provide the hardware, software and personnel resources necessary to access the machine-sensible records;

3. The taxpayer may convert the machine-sensible records to a standard record format specified by the Director, including copies of files, on a magnetic medium that is agreed to by the Director; and/or

4. The taxpayer and the Director may agree on other means of providing access to the machine-sensible records.