N.J.A.C. 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:
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The person from whom the cigarettes were acquired;
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The address of the seller;
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The date of purchase;
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The quantity of cigarettes acquired;
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The brand name; and
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The price paid.
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