New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 2 - GENERAL POLICIES AND PROCEDURES
Subchapter 5 - REFUNDS
- Section 18:2-5.1 - Purpose
- Section 18:2-5.2 - Claims for refund; when allowed
- Section 18:2-5.3 - Claim not required or permitted until final determination
- Section 18:2-5.4 - Credit against outstanding tax liabilities
- Section 18:2-5.5 - Items previously assessed
- Section 18:2-5.6 - Appeal
- Section 18:2-5.7 - Extension of time; sales and use tax exception
- Section 18:2-5.8 - Refund claim procedures
- Section 18:2-5.9 - Interest on overpayments
- Section 18:2-5.10 - Separate claims required
Disclaimer: These regulations may not be the most recent version. New Jersey may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
