N.J. Admin. Code § 18:5-8.10

Current through Register Vol. 56, No. 24, December 18, 2024

Section 18:5-8.10 - Protest against assessments

(a) If any taxpayer is aggrieved by any finding or assessment of the Director, within 90 days of the giving of the notice of assessment or finding, the taxpayer may file a protest in writing in the form and manner described in N.J.A.C. 18:32-1.2 and, if desired, request an informal or formal hearing.

(b) If a taxpayer files a timely protest, the Director may grant a formal or informal hearing to the taxpayer, and upon such hearing make an order confirming, modifying, or vacating any such finding or assessment.

N.J. Admin. Code § 18:5-8.10

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