N.J. Admin. Code § 18:2-5.2

Current through Register Vol. 56, No. 8, April 15, 2024

Section 18:2-5.2 - Claims for refund; when allowed

(a) Taxpayers may claim a refund for overpayment of taxes by filing a return, Claim for Refund (Form A-3730), or Claim for Refund - Urban Enterprise Zone Businesses (Form A-3730-UEZ), except that with respect to a claim for refund of a payment of an additional tax assessment as permitted by 54:49-14.b and 18:2-5.5(b)1, taxpayers are to use Claim for Refund of Paid Audit Assessment (Form A-1730).

(b) Any taxpayer may file a claim for refund within four years from the payment of any original or additional tax assessed against the taxpayer, unless a shorter time limit is fixed by the law imposing a particular tax statute.

(c) The statute of limitations period for filing a claim for refund of New Jersey Sales Tax is four years after the tax is paid, except for refund claims that are based on the UEZ purchase exemption, which is one year after the tax is paid.

(d) The statute of limitations period for filing a claim for refund of gross income tax is three years after the return is filed or two years after the tax is paid, whichever is later.

(e) The Transfer Inheritance Tax Law generally provides for a three year statute of limitations on applications for refunds. See 18:26-10.1 2.

N.J. Admin. Code § 18:2-5.2

Amended by 47 N.J.R. 3150(a), effective 12/21/2015