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.

The Office of Criminal Investigation (OCI) is responsible for the investigation of alleged criminal violations of the State tax code. OCI works closely with prosecutors and investigators at all governmental levels.

Liaison activities are encouraged, and joint investigations are conducted in cases dealing with economic and financial crimes that have tax compliance consequences. Based on the findings of the investigation, recommendations for criminal prosecution are made to the State Attorney General’s Office or to county prosecutors’ offices.

OCI is comprised of two groups.

The Special Investigations Unit is comprised of investigators and special agents who detect and investigate violations of various New Jersey tax laws with its focus directed toward the violation of the Cigarette Tax and Motor Fuels Tax laws.

The Financial Investigations Unit is staffed by auditors who investigate criminal violations involving Sales and Use Tax, Gross Income Tax, Corporation Business Tax, and other State tax laws.

Division's Organizational Chart