New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 5 - CIGARETTE TAX ACT RULES
Subchapter 8 - ASSESSMENTS
Section 18:5-8.2 - Arbitrary assessment for withheld reports
Universal Citation: NJ Admin Code 18:5-8.2
Current through Register Vol. 56, No. 18, September 16, 2024
(a) If any taxpayer fails to make any report or return required by the Act, the Director may make an estimate of the taxable liability of such taxpayer from any information he or she may obtain, and according to such estimate so made by him or her:
1. Assess the taxes, fees, penalties, and interest
due from such taxpayer;
2. Give notice
of such assessment to the taxpayer; and
3. Make demand for payment.
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