Audit Activity is comprised of five branches:

• In-State Field Audit
• Out-of-State Field Audit
• Office Audit
• Individual Tax Audit Branch
• Audit Services/Office of Criminal Investigation

These branches are responsible for the selection, audit and refund of all major taxes including the CBT, S&U Tax and GIT as well as smaller taxes such as the Inheritance Tax, Atlantic City Luxury Tax and the Litter Tax. The Division's voluntary disclosure and nexus programs are also administered by Audit Activity.

• Sales and Use Tax Compliance Agreements
• Voluntary Disclosure Program (Please note the Division's recent addition of a five year Corporation Business Tax filing requirement, regardless of nexus, as a condition of eligibility for new CBT agreements).

Division's Organizational Chart