N.J. Admin. Code § 18:35-10.8

Current through Register Vol. 56, No. 11, June 3, 2024

Section 18:35-10.8 - Referral to Office of Administrative Law; hearing

(a) After completing administrative resolution efforts in a contested case, the matter shall be filed with the Clerk of the Office of Administrative Law, pursuant to the requirements of the Administrative Procedure Act, 52:14B-1 et seq. and 52:14F-1 et seq., as amended and supplemented and the New Jersey Uniform Administrative Procedure Rules, N.J.A.C. 1:1.

(b) An appeal to be taken from a final determination of the Division of Taxation involving a tax matter shall be taken to the Tax Court. The Office of Administrative Law shall not hear tax matters.

N.J. Admin. Code § 18:35-10.8

Amended by 48 N.J.R. 295(a), effective 2/16/2016