New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 7 - CORPORATION BUSINESS TAX ACT › Subchapter 11 - RETURNS › Section 18:7-11.18 - Reproduction of return forms

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Subject to the
				conditions and requirements of this section, the Director will accept for filing
				purposes reproductions of the New Jersey corporation business tax return in lieu of
				the official forms printed and furnished by the Director. Anyone contemplating the
				use of reproduced forms is cautioned to observe that the conditions herein stated
				may vary from the Federal regulations relating to reproduction of Federal tax
				forms.
(b) In order to be acceptable for
				filing purposes, reproduction of the New Jersey corporation business tax returns
				must meet the following conditions and requirements:
1. Reproductions must be facsimiles of the
				complete official form, produced by photo-offset, photo-engraving, photo-copying, or
				other similar reproduction processes;
2.
				Reproductions must be on paper of substantially the same color, weight, and texture
				and of a quality at least equal to that used in the official form;
3. Reproductions must be of the same size as that
				of the official form, both as to overall dimensions of the paper and the imagery
				produced;
4. Format of pages shall
				adhere to following:
i. It is preferable that both
				sides of the paper be used in making reproductions. However, reproduction on one
				side will be acceptable.
ii. All
				reproductions must result in the same page arrangement as that of the official form
				and the spacing of the printed matter on each individual page and the fold must be
				the same as on the official form.
iii.
				Separate pages must be fastened together in numerical order.
iv. Each separate page must be clearly identified,
				by listing at the top of the page the corporate name and New Jersey serial
				number.
5. The color and
				quality of the reproduction of the printed matter must be substantially the same as
				that of the official form, and the reported information must be entirely
				legible;
6. The taxpayer's full and
				correct name, address, and identifying number as it appears on the pre-stenciled
				form furnished by the Director must be typed or printed on the
				reproduction;
7. All reported
				information on page 1 of the return must be typed or printed;
8. Reproductions of forms may be made after
				insertion of the tax computations and the other required information;
9. All signatures on forms to be filed must be
				original signatures, affixed subsequent to the reproduction process;
10. The Director does not undertake to approve or
				disapprove the specific equipment or process in reproducing official forms, but
				requires only that the reproduced forms satisfy the stated conditions. It should be
				noted, however, that photocopies do not meet all the above conditions;
11. The Director does not undertake to approve or
				disapprove the specific writing medium or style of writing to be used, but requires
				that the reported information on the reproduced form be of good quality
				black-on-white with hand writing of satisfactory legibility.