New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 18A - PETROLEUM GROSS RECEIPTS TAX
Subchapter 7 - RECORDS, ASSESSMENTS AND CLAIMS
Section 18:18A-7.2 - Assessment

(a) The Director may assess a tax under the Act at any time until four years from the date of filing a return pursuant to the Act. A taxpayer may consent to a longer period of time in a particular instance. See N.J.S.A. 54:49-6b.

(b) In the case of a false or fraudulent return with intent to evade tax, or failure to file a return, the tax may be assessed at any time. See N.J.S.A. 54:49-6b.

(c) Any aggrieved taxpayer that has neither protested nor appealed from an additional assessment of tax may file a claim for refund of the assessment paid pursuant to N.J.S.A. 54:49-14b.