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... The statute also imposes recordkeeping requirements upon the taxpayer. Thus, N.J.S.A. 54:40B-7 provides as follows: Every distributor or wholesaler required to pay ... the three-year record statutory retention period under the TPT ( N.J.S.A. 54:40B-7), is shorter than the four-year period under the S ...

docket:	015587-20
court:	NJ Tax Court
decided:	2017-08-09
status:	unpublished
citation:
Document Size:	68736