New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 35 - NEW JERSEY GROSS INCOME TAX
Subchapter 11 - FILING FEE PAYMENTS BY PARTNERSHIPS
Section 18:35-11.5 - Penalty and interest
Universal Citation: NJ Admin Code 18:35-11.5
Current through Register Vol. 56, No. 18, September 16, 2024
For purposes of tax administration, tax and filing fees are payments subject to the provisions of the State Uniform Tax Procedure Law, 54:48-1 et seq. Unless such provisions are superceded by specific sections of the Gross Income Tax Act such as 54A:9-5 and 54A:9-6, collection of the tax and filing fee shall be enforced pursuant to the terms of that Act, including, without limitation thereto, penalty and interest and cost of collection provisions.
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