N.J. Admin. Code § 13:18-3.14

Current through Register Vol. 56, No. 11, June 3, 2024

Section 13:18-3.14 - Audit appeals

(a) A licensee may appeal an audit finding issued by the Chief Administrator by making a written request for a Commission hearing within 30 days after the service of notice of the original finding. If the hearing is not requested in writing within 30 days, the original finding or action shall be final.

(b) The hearing shall be held expeditiously but may be continued for good cause by either party. The Chief Administrator shall give at least 20 days written notice of the time and place of the hearing. The hearing shall be conducted by the Manager, Motor Carriers Unit, Motor Vehicle Commission or such individual as he or she may designate.

(c) The Chief Administrator shall notify the licensee of the findings and determination of the appeal. If the licensee remains in disagreement, he or she may request an audit by other member jurisdictions(s). Each jurisdiction to which a request is made may accept or deny the request. Each jurisdiction electing to audit the licensee's records shall audit only its own portion of the licensee's operations. The licensee shall make records available at the office of the jurisdiction or at a place designated by the jurisdiction or pay reasonable per diem and travel expenses associated with conducting an audit at the licensee's place of business.

(d) The licensee may appear in person and/or be represented by counsel at the hearing, and is entitled to produce witnesses, documents, or other pertinent material to substantiate the appeal.

(e) An applicant wishing to appeal from an audit finding issued by the Chief Administrator may, within 90 days of the finding, file a complaint with the New Jersey Tax Court pursuant to New Jersey Court Rules.

N.J. Admin. Code § 13:18-3.14