New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 2 - GENERAL POLICIES AND PROCEDURES
Subchapter 5 - REFUNDS
Section 18:2-5.1 - Purpose
Universal Citation: NJ Admin Code 18:2-5.1
Current through Register Vol. 56, No. 18, September 16, 2024
This subchapter provides rules for the administration of refund procedures pursuant to the applicable provisions of the State Uniform Tax Procedure Law, 54:48-1 et seq., as well as certain provisions of the Sales and Use Tax Act, 54:32B-1 et seq., and the New Jersey Gross Income Tax Act, 54A:1-1 et seq.
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