N.J. Admin. Code § 18:32-1.1
The Conference and Appeals Branch within the Division of Taxation conducts administrative hearings and reviews of findings or assessments of the Director in accordance with N.J.S.A. 54:49-18. A protest, and a request for hearing, if any, by a taxpayer must be made to the Conference and Appeals Branch within the time mandated by the appropriate taxing statute. Unless the appropriate taxing statute provides for a different period within which a protest must be filed, a protest, and a request for hearing, if any, must be made, pursuant to N.J.S.A. 54:49-18, within 90 days of the giving of the notice of assessment or the finding of the Director sought to be reviewed. In the case of a petition for a redetermination of a deficiency under the Gross Income Tax Act, the taxpayer may file a petition within 90 days after the mailing of the notice (or 150 days if the notice is addressed to a person outside of the United States) pursuant to N.J.S.A. 54A:9-9(b). The administrative hearing or protest review results in a Final Determination, which confirms, modifies, or vacates the finding or assessment under review. The Final Determination is then subject to judicial review in the New Jersey Tax Court within 90 days of the date of issuance pursuant to N.J.S.A. 54:51A-14 and 54A:9-10.
N.J. Admin. Code § 18:32-1.1
See: 45 N.J.R. 2198(a), 46 N.J.R. 398(b).
Rewrote the section.