New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 7 - CORPORATION BUSINESS TAX ACT
Subchapter 13 - ASSESSMENT, PAYMENTS, REFUNDS, LIEN
Section 18:7-13.3 - Appeal
Universal Citation: NJ Admin Code 18:7-13.3
Current through Register Vol. 56, No. 6, March 18, 2024
(a) Any aggrieved taxpayer may, within 90 days after any final decision, order, finding, assessment or action of the Director made pursuant to the provisions of the Corporation Business Tax Act, appeal therefrom to the Tax Court in accordance with pertinent provisions of the State Uniform Procedure Law (see N.J.S.A. 54:51A-13 et seq.).
(b) The filing of a complaint by a taxpayer in the Tax Court shall suspend the running of the statute of limitations for the contested issue or issues for all subsequent privilege periods.
Disclaimer: These regulations may not be the most recent version. New Jersey may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
