N.J. Admin. Code § 18:2-5.10
Current through Register Vol. 56, No. 24, December 18, 2024
Each taxpayer shall file a separate refund claim. A refund claim on behalf of a class is not permitted. If a sales and use tax refund claim is submitted by a person required to collect the tax, the refund claim must be able to identify each individual customer, the specific transactions at issue, and the amount of tax paid by each customer. See N.J.A.C. 18:2-5.8(d)4.
N.J. Admin. Code § 18:2-5.10