New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 5 - CIGARETTE TAX ACT RULES
Subchapter 4 - REFUNDS AND REDEMPTION OF STAMPS
Section 18:5-4.8 - Refund for erroneous payments

Where no question of fact or law is involved and it appears from the records of the Director that any monies have been illegally or erroneously collected under the Act from any taxpayer or have been paid by any taxpayer under a mistake of fact or law, the Director may at any time within two years of payment, upon making a record in writing of his or her reasons therefor, certify to the State Treasurer that the taxpayer is entitled to a refund and thereupon the Treasurer shall authorize the payment thereof from the appropriation for such purpose.