62 chapters · 2,086 sections in this title.
N.J.S.A. 54:50-51 Estimated payments, pending audit.
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54:50-51 Estimated payments, pending audit. 10. Estimated New Jersey Tax Payments During the Course of a Federal Audit A taxpayer may make estimated payments to the division, following the process prescribed by the division, of the New Jersey Gross Income Tax or Corporation Busin…
N.J.S.A. 54:50-52 Tax refund, credit claims, federal adjustments.
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54:50-52 Tax refund, credit claims, federal adjustments. 11. Claims for Refund or Credits of Tax Arising from Final Federal Adjustments Made by the IRS a. Except for final federal adjustments required to be reported for federal purposes in the partnership return for the adjustmen…
N.J.S.A. 54:50-53 Adjustments after expiration, time extension.
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54:50-53 Adjustments after expiration, time extension. 12. Scope of Adjustments and Extensions of Time. a. Unless otherwise agreed in writing by the taxpayer and the division, any adjustments by the division or by the taxpayer made after the expiration of the N.J.S.54A:9-4, N.J.S…
N.J.S.A. 54:50-6 Service of notice
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54:50-6. Service of notice 54:50-6. a. Any notice required to be given by the director pursuant to the State Tax Uniform Procedure Law, R.S.54:48-1 et seq., may be served personally or by mailing the same to the person for whom it is intended, addressed to such person at the addr…