N.J. Admin. Code § 18:7-3.14

Current through Register Vol. 56, No. 17, September 3, 2024

Section 18:7-3.14 - Estimated payment for fourth quarter 2002

Notwithstanding contrary provisions of law, for the privilege period of the taxpayer beginning in calendar year 2002, an underpayment of the installment payment due on or before the 15th day of the 12th month of the period exists if the amount actually paid is less than the amount that would have been paid if the taxpayer had paid 25 percent of its actual liability for the current privilege period. The underpayment is the amount of this difference.

N.J. Admin. Code § 18:7-3.14

Special new rule, R.2003 d.135, effective 2/27/2003 (to expire August 26, 2003).
See: 35 New Jersey Register 1573(a).
Adopted concurrent new rule, R.2003 d.370, effective 8/22/2003.
See: 35 New Jersey Register 1573(a), 35 New Jersey Register 4310(a).
Provisions of R.2003 d.135 adopted without change.