Any taxpayer filing an amended return with the United States Treasury Department shall also file an amended return with the Division of Taxation. See.
N.J. Admin. Code § 18:7-11.4
See: 11 N.J.R. 40(d), 11 N.J.R. 150(b).
Amended by R.1994 d.186, effective April 18, 1994.
See: 26 N.J.R. 761(a), 26 N.J.R. 1696(b).
See N.J.S.A. 54:10A-13 to requirement that taxpayer report any amended return for his Federally taxable net income to New Jersey Division of Taxation.