New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 23 - RAILROAD PROPERTY TAX
Subchapter 6 - REASSESSMENT AND OMITTED PROPERTY
Section 18:23-6.2 - Omitted property
Universal Citation: NJ Admin Code 18:23-6.2
Current through Register Vol. 56, No. 18, September 16, 2024
Whenever a taxpayer has omitted any property subject to the Act from the information return or otherwise failed to report such property, the Director may, upon discovering such omission, cause such property to be assessed for any omitted years, subject to N.J.A.C. 18:23-6.3, Credit for taxes paid locally on omitted property.
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