New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 7 - CORPORATION BUSINESS TAX ACT
Subchapter 13 - ASSESSMENT, PAYMENTS, REFUNDS, LIEN
Section 18:7-13.2 - Hearing; protest
Universal Citation: NJ Admin Code 18:7-13.2
Current through Register Vol. 56, No. 18, September 16, 2024
(a) The rules concerning the right of taxpayer to a hearing are:
1. Any taxpayer aggrieved by any
finding or assessment of the Director may, within 90 days of the date of the notice
of assessment or finding, file a protest in writing, in the form and manner
described in 18:32-1.2, and may request a hearing;
and
2. Thereafter the Director shall
grant an informal hearing to the taxpayer, if requested.
(b) Hearings before the Division of Taxation are to be conducted on an informal basis, with or without representation on behalf of the taxpayer or other party in interest.
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