New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 2 - GENERAL POLICIES AND PROCEDURES
Subchapter 5 - REFUNDS
Section 18:2-5.10 - Separate claims required
Universal Citation: NJ Admin Code 18:2-5.10
Current through Register Vol. 56, No. 18, September 16, 2024
Each taxpayer shall file a separate refund claim. A refund claim on behalf of a class is not permitted. If a sales and use tax refund claim is submitted by a person required to collect the tax, the refund claim must be able to identify each individual customer, the specific transactions at issue, and the amount of tax paid by each customer. See 18:2-5.8(d)4.
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