New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 35 - NEW JERSEY GROSS INCOME TAX
Subchapter 10 - SETOFF OF INDIVIDUAL LIABILITY
Section 18:35-10.8 - Referral to Office of Administrative Law; hearing
Universal Citation: NJ Admin Code 18:35-10.8
Current through Register Vol. 56, No. 18, September 16, 2024
(a) After completing administrative resolution efforts in a contested case, the matter shall be filed with the Clerk of the Office of Administrative Law, pursuant to the requirements of the Administrative Procedure Act, 52:14B-1 et seq. and 52:14F-1 et seq., as amended and supplemented and the New Jersey Uniform Administrative Procedure Rules, N.J.A.C. 1:1.
(b) An appeal to be taken from a final determination of the Division of Taxation involving a tax matter shall be taken to the Tax Court. The Office of Administrative Law shall not hear tax matters.
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