N.J. Admin. Code § 18:35-11.5

Current through Register Vol. 56, No. 21, November 4, 2024

Section 18:35-11.5 - Penalty and interest

For purposes of tax administration, tax and filing fees are payments subject to the provisions of the State Uniform Tax Procedure Law, 54:48-1 et seq. Unless such provisions are superceded by specific sections of the Gross Income Tax Act such as 54A:9-5 and 54A:9-6, collection of the tax and filing fee shall be enforced pursuant to the terms of that Act, including, without limitation thereto, penalty and interest and cost of collection provisions.