New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 5 - CIGARETTE TAX ACT RULES
Subchapter 8 - ASSESSMENTS
Section 18:5-8.15 - Appeals; Tax Court
Universal Citation: NJ Admin Code 18:5-8.15
Current through Register Vol. 56, No. 18, September 16, 2024
Any person aggrieved by any action, determination, decision, order, finding or assessment of the Director of the Division of Taxation or by a certification of debt to the Clerk of a Court, may appeal therefrom, within 90 days after the date of the action sought to be reviewed, by filing a complaint with the New Jersey Tax Court in accordance with the terms of 54:51A-13 et seq., and with the applicable rules of court, R. 8:1 et seq. including the furnishing of proper security for the tax to the Director.
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