New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 34 - DIRECTOR'S TAX CREDIT PURCHASE PROGRAM
Subchapter 1 - DIRECTOR'S TAX CREDIT PURCHASE PROGRAM
Section 18:34-1.9 - Appeals
Universal Citation: NJ Admin Code 18:34-1.9
Current through Register Vol. 56, No. 18, September 16, 2024
(a) An applicant may appeal the Director's adverse determination pursuant to N.J.A.C. 18:34-1.6(c)within 90 days from the date of such determination. The appeal must be submitted to the Director, in writing. Such appeals are not contested cases subject to the requirements of the Administrative Procedure Act, N.J.S.A. 52:14B-1 et seq., and 52:14F-1 et seq., the State Uniform Tax Procedure Law, N.J.S.A. 54:49-18(a), and the Uniform Administrative Procedure Rules, N.J.A.C. 1:1.
(b) Appeals that are timely submitted shall be handled by the Division as follows:
1. The
Director shall designate an employee of the Division to serve as a hearing officer
for the appeal and to make a recommendation on the merits of the appeal. The hearing
officer shall perform a review of the written record and may require an in-person
hearing. The hearing officer has sole discretion to determine if an inperson hearing
is necessary to reach an informed decision on the appeal. The hearing officer may
consider new evidence provided by the taxpayer or any relevant information that
would demonstrate that the applicant meets all of the application
criteria.
2. Following completion of the
record review and/or in-person hearing, as applicable, the hearing officer shall
issue a written report to the Director containing the hearing officer's finding(s)
and recommendation(s) on the merits of the appeal. The hearing officer's report
shall be advisory in nature. The applicant shall receive a copy of the written
report of the hearing officer and shall have the opportunity to file written
comments and exceptions to the hearing officer's report within five business days
from receipt of such report.
3. The
Director shall consider the hearing officer's report and any written comments and
exceptions timely submitted by the applicant. Based on that review, the Director
shall issue a final decision on the appeal.
4. Final decisions rendered by the Director shall
be appealable to the Superior Court, Appellate Division, in accordance with the
Rules Governing the Courts of the State of New Jersey.
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