New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 23 - RAILROAD PROPERTY TAX
Subchapter 6 - REASSESSMENT AND OMITTED PROPERTY
Section 18:23-6.4 - Time limitation for making a reassessment
Universal Citation: NJ Admin Code 18:23-6.4
Current through Register Vol. 56, No. 18, September 16, 2024
Generally, no reassessment or omitted assessment shall be made pursuant to 54:29A-25 after the expiration of more than four years from the filing deadline of a return, except as otherwise provided in 54:49-6(b). In the case of a false or fraudulent return with intent to evade tax, or failure to file a return, the tax may be assessed at any time.
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