New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 23 - RAILROAD PROPERTY TAX
Subchapter 11 - ADMINISTRATION AND PROCEDURES
Section 18:23-11.9 - Offenses deemed committed at Trenton
Universal Citation: NJ Admin Code 18:23-11.9
Current through Register Vol. 56, No. 18, September 16, 2024
(a) The failure to perform any act required under the provisions of the Act is deemed an act committed in part at the office of the Director in Trenton.
(b) The certificate of the Director stating that a taxpayer has failed to perform an act required under the Act, is prima facie evidence that such act has not been done.
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