The New Jersey Division of Taxation has released a manual of audit procedures providing general audit guidance for the Division’s Audit Branches as well as for taxpayers. The manual provides information on procedures and guidelines available to the Division of Taxation for completing audits for different tax types. The Division notes that the manual does not constitute written guidance by the Division to the public at large or to any specific taxpayer. The manual will be updated periodically to reflect changes. The tax rates in the first edition are based on laws in effect as of December 31, 2016. Click here to view the audit manual. (New Jersey Manual of Audit Procedures, New Jersey Division of Taxation, March 1, 2017)