The Audit Services Branch provides audit, technical, and clerical support for every aspect of the Audit Activity. In addition, the Branch administers the Alcoholic Beverage Tax, Cigarette Tax, Motor Fuels Tax, Petroleum Products Gross Receipts Tax, Public Utility Tax, Spill Compensation and Control Tax, and the Wholesale Tobacco Products Tax. Further, the criminal investigation function is housed in this Branch.
This Branch is comprised of nine groups. The Audit Selection Group provides other Audit Activity Branches with lists of audit candidates. The Audit Billing Group provides billing and collection support for the Activity. The Cooperative Interstate Tax Enforcement Group administers the agreement between New Jersey and New York as it relates to Sales and Use Taxes being charged by vendors doing interstate business. The Motor Fuels Group administers the Motor Fuels Tax, Petroleum Products Gross Receipts Tax, and the Spill Compensation and Control Tax and is responsible for licensing and bonding. The Tobacco and Alcoholic Beverage Tax Group administers the Cigarette Tax, Wholesale Tobacco Products Tax, and the Alcoholic Beverage Tax and is responsible for maintaining pricing requirements along with audit and investigation functions. The Public Utility Tax Unit reviews taxpayer reports and conducts audits. The Word Processing Unit provides centralized word processing and other clerical support for the Branches within Audit Activity.
Division's Organizational Chart