New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 32 - CONFERENCES AND APPEALS
Subchapter 1 - CONFERENCES AND APPEALS
Section 18:32-1.2 - Written protest
Universal Citation: NJ Admin Code 18:32-1.2
Current through Register Vol. 56, No. 24, December 18, 2024
(a) Upon the timely filing of a protest and a request for hearing pursuant to N.J.A.C. 18:32-1.1, the hearing process shall be commenced with the submission of a written protest statement as defined by this section and a request for a hearing, if a hearing is desired. A written protest shall be signed by the taxpayer, the taxpayer's duly authorized officer, or duly authorized representative, and shall contain the following documents, information, and payments:
1. The taxpayer's
name, address, telephone number and social security or tax identification
number;
2. The name, address and
telephone number of taxpayer's representative, if any, for the purpose of the
protest. In such case, a properly completed Form M-5008-R, Appointment of
Taxpayer Representative shall be filed with the notice of protest;
3. The type of tax and period(s) under
protest;
4. A copy of the notice at
issue;
5. The specific amount of
tax, penalty, and/or interest under protest and specific amount of tax,
penalty, and/or interest uncontested;
6. A statement of grounds upon which the
protest is based. To permit the Division to consider and rule upon as many
claims for reducing or vacating a finding or assessment as possible, the
statement of grounds filed in support of the protest should set forth all
claims and assertions which support the taxpayer's challenge to the protested
assessment, including all alternative grounds which the taxpayer may
assert;
7. The specific facts
supporting each ground asserted, and a summary of evidence or documentation to
be presented in support of taxpayer's position. (If this requirement cannot be
met within the 90 day period, the Division will, upon written request, extend
the time for complying with this submission for an additional 90 days.);
and
8. The taxpayer shall remit the
entire uncontested amount of the tax, penalty, and interest, if any, that is
due.
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.