The administration, collection, and enforcement of the taxes payable to the State under N.J.A.C. 18:22-9.2 are subject to the provisions of the State Uniform Tax Procedure Law, N.J.S.A. 54:48-1 et seq. through 54:52-1 et seq., to the extent that the provisions of that law are not inconsistent with any provision of the Act.
N.J. Admin. Code § 18:22-9.8