New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 23 - RAILROAD PROPERTY TAX
Subchapter 8 - RETURNS; PAYMENTS; REFUNDS
Section 18:23-8.8 - Payment pending litigation

Universal Citation: NJ Admin Code 18:23-8.8

Current through Register Vol. 56, No. 18, September 16, 2024

(a) Any taxpayer may pay the entire amount of the tax assessed against the taxpayer, notwithstanding the fact that there is pending litigation to determine the validity of the whole or any part of such tax.

(b) In the event it is determined through litigation that the whole or a part of such tax paid has been unlawfully assessed or imposed, credit shall be given to the taxpayer for such overpayment against the taxes next legally levied and payable subsequent to such determination.

(c) As a condition for prosecuting an appeal, the taxpayer shall pay to the State Treasurer the amount of the taxes then not in substantial controversy, as provided in 54:51A-20.

Disclaimer: These regulations may not be the most recent version. New Jersey may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.