N.J.A.C. 18:5-7.4 - Retail Dealer Records

Section 18:5-7.4 - Retail Dealer Records

(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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