N.J. Admin. Code § 18:23-8.9

Current through Register Vol. 56, No. 21, November 4, 2024
Section 18:23-8.9 - Credits; erroneous overpayment

Where the Director has determined that a taxpayer has made an erroneous overpayment of the taxes imposed under the Act, subsequent to such determination, the overpayment is credited against the taxes next levied and payable by such taxpayer.

N.J. Admin. Code § 18:23-8.9

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