New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 7 - CORPORATION BUSINESS TAX ACT
Subchapter 13 - ASSESSMENT, PAYMENTS, REFUNDS, LIEN
Section 18:7-13.10 - Refund for erroneous payments
Universal Citation: NJ Admin Code 18:7-13.10
Current through Register Vol. 56, No. 6, March 18, 2024
(a) Where no questions of fact or law are involved and it appears from the records of the Director that any moneys have been erroneously or illegally collected from any taxpayer or have been paid by any taxpayer under a mistake of fact or law, the Director may at any time within two years of payment, upon making a record in writing of his or her reasons therefor, certify to the State Treasurer that the taxpayer is entitled to a refund.
(b) The Treasurer shall then authorize payment from the appropriation for this purpose.
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