New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 5 - CIGARETTE TAX ACT RULES
Subchapter 8 - ASSESSMENTS
Section 18:5-8.1 - Deficiency assessment
Universal Citation: NJ Admin Code 18:5-8.1
Current through Register Vol. 56, No. 18, September 16, 2024
(a) After a report or return is filed with the Director, the Director shall cause the same to be examined and may make such further audits or investigations as deemed necessary.
(b) If the Director determines that there is a deficiency with respect to the payment of any tax due, he or she shall:
1. Assess the additional taxes, penalties, and
interest due from the taxpayer;
2. Give
notice of such assessment to the taxpayer; and
3. Make demand for payment.
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