N.J. Admin. Code § 18:22-9.4
Current through Register Vol. 56, No. 21, November 4, 2024
The Director, in computing the excise taxes due to the State from any taxpayer for any year, shall deduct from or add to the amounts determined for the year the amount of any deduction or addition, to the extent and in the manner, which may be ordered or decreed by any judgment of the Tax Court or any court of the State by reason of any error or omission in computing any prior year's taxes.
N.J. Admin. Code § 18:22-9.4