N.J. Admin. Code § 18:18-12.10
Current through Register Vol. 56, No. 24, December 18, 2024
Section 18:18-12.10 - False refund claims; failure to keep records on refund claims(a) Any person who: 1. Makes a false statement in any application required for the reimbursement and repayment of any taxes; or2. Collects or causes to be repaid to him or her or to any other person any such reimbursement or refund without being entitled to the same shall be guilty of a crime. (See N.J.A.C. 18:18-15.4).(b) Failure of a refund claimant to maintain and preserve required records, furnish proof requested, or to comply with the demand for examination by the Director, or any of his or her representatives shall constitute a waiver of all rights to the claim or claims questioned and such subsequent claims as the Director may determine. See N.J.A.C. 18:18-15.5.N.J. Admin. Code § 18:18-12.10
Amended by 49 N.J.R. 2805(c), effective 8/21/2017