N.J. Admin. Code § 18:5-8.8
Current through Register Vol. 56, No. 24, December 18, 2024
If the failure by any taxpayer to pay any tax when due is explained to the satisfaction of the Director, he or she may remit or waive in whole or part the payment of any penalty or interest in accordance with the terms of the State Uniform Tax Procedure Law (see also N.J.A.C. 18:2-2.7).
N.J. Admin. Code § 18:5-8.8
See: 11 New Jersey Register 98(a), 11 New Jersey Register 211(b).
Amended by R.1989 d.197, effective 4/17/1989.
See: 21 New Jersey Register 123(a), 21 New Jersey Register 1018(b).
Deleted language on waiver of interest charge in excess of 1 3/4 percent; added tax law authority and N.J.A.C. reference.
Amended by R.2004 d.146, effective 4/19/2004.
See: 35 New Jersey Register 5367(a), 36 New Jersey Register 1954(a).