N.J. Admin. Code § 12:55-3.5 - Recordkeeping requirement

Each affected employer shall for six years retain records sufficient to demonstrate that each employee eligible for a pre-tax transportation fringe benefit under the Act and this subchapter was offered the opportunity to use pre-tax earnings (gross income) to purchase a pre-tax transportation fringe benefit.

Notes

N.J. Admin. Code § 12:55-3.5
Adopted by 52 N.J.R. 1616(b), effective 8/17/2020

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