N.J. Admin. Code § 18:5-8.15
Current through Register Vol. 56, No. 24, December 18, 2024
Any person aggrieved by any action, determination, decision, order, finding or assessment of the Director of the Division of Taxation or by a certification of debt to the Clerk of a Court, may appeal therefrom, within 90 days after the date of the action sought to be reviewed, by filing a complaint with the New Jersey Tax Court in accordance with the terms of N.J.S.A. 54:51A-13 et seq., and with the applicable rules of court, R. 8:1 et seq. including the furnishing of proper security for the tax to the Director.
N.J. Admin. Code § 18:5-8.15
See: 21 New Jersey Register 123(a), 21 New Jersey Register 1018(b).
Section revised to reflect Tax Court jurisdiction; (b)-(f) deleted.