N.J. Admin. Code § 18:2-2.2
Current through Register Vol. 56, No. 24, December 18, 2024
The provisions of the State Uniform Tax Procedure Law and this subchapter apply to any tax that is payable to, or collectible by, the Director of the Division of Taxation, unless the law imposing such tax specifically provides that the State Uniform Tax Procedure Law and this subchapter do not apply, or unless the specific provisions of the law imposing such tax provide for penalty and interest, which is different from the provisions of the State Uniform Tax Procedure Law and this subchapter.
N.J. Admin. Code § 18:2-2.2