New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 23 - RAILROAD PROPERTY TAX
Subchapter 6 - REASSESSMENT AND OMITTED PROPERTY
Section 18:23-6.1 - Reassessment; investigation and audit
Universal Citation: NJ Admin Code 18:23-6.1
Current through Register Vol. 56, No. 18, September 16, 2024
(a) The Director has the discretion to examine all the information submitted by any taxpayer, and if the Director deems it necessary cause an audit, investigation, and reaudit of such taxpayer's books and records.
(b) If upon such audit, investigation, or reaudit it is determined that there was a deficient or excessive assessment made, for any reason, including, but not limited to, the under- (or over-) valuation of real property, the Director may correct such error by reassessing the tax or any part thereof.
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