N.J. Admin. Code § 18:23-9.3
Current through Register Vol. 56, No. 21, November 4, 2024
Any taxpayer who fails to pay either the railroad franchise tax or the railroad property tax when due shall pay interest in addition to the tax, at the rate of three percentage points above the prime rate assessed each month or fraction thereof, compounded annually at the end of each year, from and including the date the payment was due up to the date payment is actually received by the Director.
N.J. Admin. Code § 18:23-9.3