N.J. Admin. Code § 18:7-13.3

Current through Register Vol. 56, No. 21, November 4, 2024

Section 18:7-13.3 - Appeal

(a) Any aggrieved taxpayer may, within 90 days after any final decision, order, finding, assessment or action of the Director made pursuant to the provisions of the Corporation Business Tax Act, appeal therefrom to the Tax Court in accordance with pertinent provisions of the State Uniform Procedure Law (see N.J.S.A. 54:51A-13 et seq.).

(b) The filing of a complaint by a taxpayer in the Tax Court shall suspend the running of the statute of limitations for the contested issue or issues for all subsequent privilege periods.

N.J. Admin. Code § 18:7-13.3

Amended by 49 N.J.R. 1694(a), effective 6/19/2017