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62 chapters · 2,087 sections in this title.
N.J.S.A. 54:15-1 Appeal to tax court
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54:15-1. Appeal to tax court A corporation which considers a tax levied or assessed under the provisions of chapters 12 to 14 of this title ( R.S. 54:12-1 et seq.) to be excessive or otherwise unjust may appeal to the tax court in accordance with the provisions of the State Tax U…
N.J.S.A. 54:15-2 Investigation by board; examination of corporation officers and books
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54:15-2. Investigation by board; examination of corporation officers and books The state board of tax appeals shall thereupon investigate the contentions raised by the petition of appeal. For the purpose of such hearing the officers of the corporation may be summoned to appear be…
N.J.S.A. 54:15-3 Correction of tax; penalties in certain cases
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54:15-3. Correction of tax; penalties in certain cases If a majority of the state board of tax appeals finds the tax so levied to be excessive or unjust, it shall thereupon require the officers of the corporation to file with the board a return or corrected return, and upon the r…
