N.J. Admin. Code § 18:23-6.2
Current through Register Vol. 56, No. 21, November 4, 2024
Whenever a taxpayer has omitted any property subject to the Act from the information return or otherwise failed to report such property, the Director may, upon discovering such omission, cause such property to be assessed for any omitted years, subject to N.J.A.C. 18:23-6.3, Credit for taxes paid locally on omitted property.
N.J. Admin. Code § 18:23-6.2