N.J. Admin. Code § 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;
or
2. 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.
Notes
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