N.J. Admin. Code § 18:23-8.8

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

Section 18:23-8.8 - Payment pending litigation

(a) Any taxpayer may pay the entire amount of the tax assessed against the taxpayer, notwithstanding the fact that there is pending litigation to determine the validity of the whole or any part of such tax.

(b) In the event it is determined through litigation that the whole or a part of such tax paid has been unlawfully assessed or imposed, credit shall be given to the taxpayer for such overpayment against the taxes next legally levied and payable subsequent to such determination.

(c) As a condition for prosecuting an appeal, the taxpayer shall pay to the State Treasurer the amount of the taxes then not in substantial controversy, as provided in 54:51A-20.

N.J. Admin. Code § 18:23-8.8

Amended by 49 N.J.R. 456(b), effective 3/6/2017