New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 5 - CIGARETTE TAX ACT RULES
Subchapter 8 - ASSESSMENTS
Section 18:5-8.13 - Service of notice on taxpayer
Universal Citation: NJ Admin Code 18:5-8.13
Current through Register Vol. 56, No. 18, September 16, 2024
(a) Any notice required to be given by the Director may be served personally, or by mailing the same at any of the taxpayer's places of business in this State or elsewhere, or at the address given in the last report or return filed by the taxpayer, or if no report or return has been filed, then to such address as may be obtainable.
(b) The mailing of such notice is presumptive evidence of the receipt of the same by the taxpayer to whom it was addressed.
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