New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 5 - CIGARETTE TAX ACT RULES
Subchapter 8 - ASSESSMENTS
- Section 18:5-8.1 - Deficiency assessment
- Section 18:5-8.2 - Arbitrary assessment for withheld reports
- Section 18:5-8.3 - Arbitrary assessment for fleeing, concealment, or removing appropriate
- Section 18:5-8.4 - Penalties
- Section 18:5-8.5 - Payment of assessments
- Section 18:5-8.6 - Penalty for non-payment of assessments
- Section 18:5-8.7 - Interest and penalties as tax
- Section 18:5-8.8 - Waiver of penalty and interest
- Section 18:5-8.9 - Certificate of debt, judgment
- Section 18:5-8.10 - Protest against assessments
- Section 18:5-8.11 - Informal hearing
- Section 18:5-8.12 - Formal hearings
- Section 18:5-8.13 - Service of notice on taxpayer
- Section 18:5-8.14 - Written agreements final for tax liability
- Section 18:5-8.15 - Appeals; Tax Court
- Section 18:5-8.16 - Reserved
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