New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 7 - CORPORATION BUSINESS TAX ACT
Subchapter 13 - ASSESSMENT, PAYMENTS, REFUNDS, LIEN
- Section 18:7-13.1 - Assessment and reassessment
- Section 18:7-13.2 - Hearing; protest
- Section 18:7-13.3 - Appeal
- Section 18:7-13.4 - Reserved
- Section 18:7-13.5 - Reserved
- Section 18:7-13.6 - Time for payment of tax
- Section 18:7-13.7 - Additional tax; change in Federal tax; interest to be charged
- Section 18:7-13.8 - Claims for refund; when allowed
- Section 18:7-13.9 - Payment of refunds; rejection of claims; interest on overpayments
- Section 18:7-13.10 - Refund for erroneous payments
- Section 18:7-13.11 - Lien of tax
- Section 18:7-13.12 - Release of property from lien
- Section 18:7-13.13 - Certificate as to lien for unpaid corporation franchise taxes
- Section 18:7-13.14 - Reserved
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