N.J. Admin. Code § 18:5-8.7

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

Section 18:5-8.7 - Interest and penalties as tax

All penalties and interest imposed under the provisions of the Act as well as the fee imposed for the cost of collection under N.J.S.A. 54:49-13 are payable to and recoverable by the Director in the same manner as if they were a part of the tax imposed.

N.J. Admin. Code § 18:5-8.7

Amended by R.1989 d.197, effective 4/17/1989.
See: 21 New Jersey Register 123(a), 21 New Jersey Register 1018(b).
Added fee penalty imposed under N.J.S.A. 54:49-13.