N.J. Admin. Code § 18:23-7.1
Current through Register Vol. 56, No. 21, November 4, 2024
Any taxpayer desiring to contest the validity or amount of any assessment or reassessment of property or franchise tax made by the Director under the New Jersey Railroad Tax Law may appeal to the Tax Court in accordance with the provisions of the State Uniform Tax Procedure Law, N.J.S.A. 54:48-1 et seq. (See N.J.S.A. 54:51A-13.)
N.J. Admin. Code § 18:23-7.1