New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 5 - CIGARETTE TAX ACT RULES
Subchapter 8 - ASSESSMENTS
Section 18:5-8.3 - Arbitrary assessment for fleeing, concealment, or removing appropriate
Universal Citation: NJ Admin Code 18:5-8.3
Current through Register Vol. 56, No. 18, September 16, 2024
(a) The Director may immediately make an arbitrary assessment under N.J.S.A. 54:49-7 whether or not any report is due by law and may proceed under the arbitrary assessment to collect the tax, or compel posting of security, and give notice of the finding to the taxpayer with a demand for an immediate report or return an immediate payment of such tax, if it appears that:
1. The taxpayer intends to flee the State of New
Jersey;
2. The taxpayer intends to
remove his or her property, or any property subject to the Act;
3. The taxpayer intends to discontinue business;
or
4. The taxpayer intends to do any
other act tending to prejudice or render wholly or partly ineffectual proceedings to
assess or collect tax.
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