The administration, collection, and enforcement of the taxes payable to the State under N.J.A.C. 18:22-10.1 are subject to the provisions of the State Uniform Tax Procedure Law, N.J.S.A. 54:48-1 et seq., to the extent that the provisions of that law are not inconsistent with the provisions of N.J.S.A. 54:30A-49 et seq.
N.J. Admin. Code § 18:22-12.2