New Jersey Statutes Title 54. Taxation 54 § 40B-3.5

a. The director is authorized to administer and enforce the provisions of P.L.2019, c.147 (C.54:40B-3.3 et al.) and in accordance with the “Administrative Procedure Act,” P.L.1968, c. 410 (C.52:14B-1 et seq.), to adopt rules and regulations as the director deems necessary.

b. Every vapor business shall keep complete and accurate records of all sales. The kind and form of such records may be prescribed by the director and all records shall be so kept as to be adequate to enable the director to determine the tax required to be collected. The director or any authorized assistant may, during reasonable business hours and without prior notice, make or cause to be made physical inventories and examinations of all container e-liquid and records in the possession of a vapor business. All such records shall be safely preserved for a period of four years in such a manner to ensure their security and accessibility for inspection by the director, supervisor, or any authorized assistant engaged in the administration of P.L.2019, c.147 (C.54:40B-3.3 et al.). The director may consent to the destruction of any such records at any time within the four-year period.