N.J. Admin. Code § 18:23-11.3

Current through Register Vol. 56, No. 21, November 4, 2024

Section 18:23-11.3 - Taxpayer's right to a formal hearing

(a) Where, under N.J.A.C. 18:23-6.5, Review of a reassessment or an assessment of omitted property available to taxpayer, a taxpayer requests an administrative review, such review will be granted by means of a formal hearing, in the following manner:

1. All evidence at a formal hearing shall be recorded by a certified court reporter authorized to administer oaths, and the parties shall not be bound by common law or statutory rules of evidence. All testimony having reasonable probative value shall be admitted, but immaterial, irrelevant, or unduly cumulative testimony may be excluded. Every party shall have the right to present their case or defense by oral or documentary evidence, to submit rebuttal evidence, and to conduct such cross-examination as may be required to a full, true disclosure of the facts;

2. After all parties have been given the opportunity of presenting all the evidence in support of the issues, the Director shall take the matter under advisement and reach a determination on the record and facts disclosed;

3. Upon reaching a determination, the Director shall notify the taxpayer, other party in interest, or their respective representative by mail of the determination made;

4. The Director or any employee of the Division of Taxation the Director may designate, may conduct hearings, administer oaths to, and examine under oath, any taxpayer and the directors, officers, agents, and employees of any taxpayer, and all other witnesses relative to the liability of the taxpayer for any taxes pursuant to the provisions of the Act.

(b) The Attorney General, or any deputy the Attorney General may appoint, will attend any formal hearing on behalf of the State.

N.J. Admin. Code § 18:23-11.3

Amended by 49 N.J.R. 456(b), effective 3/6/2017