N.J. Stat. § 54:10A-19.2
Appeal to tax court, claim for refund
New Jersey · New Jersey Statutes Title 54 — Taxation · Status: effective
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- N.J. Stat. § 54:10A-19.2, Appeal to tax court, claim for refund, New Jersey, version 1 as recorded 2026-09-28, yourstate.us, https://yourstate.us/provision/1483097
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Full text
11. a. Any aggrieved taxpayer may, within 90 days after any action of the director made pursuant to the provisions of this act, appeal therefrom to the tax court in accordance with the provisions of the State Tax Uniform Procedure Law, R.S. 54:48-1 et seq.
b. Any aggrieved taxpayer that has neither protested or appealed from an additional assessment of tax may, pursuant to subsection b. of R.S.54:49-14, file a claim for refund of the assessment paid.