New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 5 - CIGARETTE TAX ACT RULES
Subchapter 8 - ASSESSMENTS
Section 18:5-8.6 - Penalty for non-payment of assessments
Universal Citation: NJ Admin Code 18:5-8.6
Current through Register Vol. 56, No. 18, September 16, 2024
If the taxes, penalties, and interest assessed against a taxpayer are not paid within 15 days, there shall be added to the amount of assessment, in addition to any interest and penalties, a sum equivalent to five percent of the tax.
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