New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 5 - CIGARETTE TAX ACT RULES
Subchapter 4 - REFUNDS AND REDEMPTION OF STAMPS
Section 18:5-4.2 - Payment of refunds; rejection of claims
Universal Citation: NJ Admin Code 18:5-4.2
Current through Register Vol. 56, No. 6, March 18, 2024
(a) If upon examination of any claim for refund, it is determined by the Director that there has been an overpayment of the New Jersey cigarette tax, the amount of such overpayment, after approval by the Division of Taxation, will be refunded by the State Treasurer.
(b) If the Director rejects the claim for refund in whole or in part, he or she shall make an order accordingly and serve a notice upon the taxpayer.
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