New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 5 - CIGARETTE TAX ACT RULES
Subchapter 8 - ASSESSMENTS
Section 18:5-8.4 - Penalties
Universal Citation: NJ Admin Code 18:5-8.4
Current through Register Vol. 56, No. 18, September 16, 2024
Any taxpayer, which shall fail to file any return when due or fail to pay any tax when due, shall be subject to penalties and interest as provided for in the State Uniform Tax Procedure Law, N.J.S.A. 54:48-1 et seq. and N.J.A.C. 18:2-2.
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