N.J. Admin. Code § 18:23-11.9

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

Section 18:23-11.9 - Offenses deemed committed at Trenton

(a) The failure to perform any act required under the provisions of the Act is deemed an act committed in part at the office of the Director in Trenton.

(b) The certificate of the Director stating that a taxpayer has failed to perform an act required under the Act, is prima facie evidence that such act has not been done.

N.J. Admin. Code § 18:23-11.9