Statutes, codes, and regulations
New Jersey Administrative Code
Title 18 - TREASURY - TAXATIONChapter 5 - CIGARETTE TAX ACT RULES
Subchapter 5 - REPORTS
Section 18:5-5.3 - Penalty for delinquent filing

N.J. Admin. Code § 18:5-5.3

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Current through Register Vol. 56, No. 24, December 18, 2024
Section 18:5-5.3 - Penalty for delinquent filing
(a) Any person who fails to file any report required by the Act or these regulations on the day when it is due, is subject to a penalty in an amount as provided in the State Uniform Tax Procedure Law until the report is received by the Division of Taxation.
(b) The Director, if satisfied that the failure to file any report was excusable, may waive the whole or any part of said penalty.

N.J. Admin. Code § 18:5-5.3

Amended by 49 N.J.R. 1912(b), effective 7/3/2017