N.J. Admin. Code § 18:32-1.2

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

Section 18:32-1.2 - Written protest

(a) Upon the timely filing of a protest and a request for hearing pursuant to 18:32-1.1, the hearing process shall be commenced with the submission of a written protest statement as defined by this section and a request for a hearing, if a hearing is desired. A written protest shall be signed by the taxpayer, the taxpayer's duly authorized officer, or duly authorized representative, and shall contain the following documents, information, and payments:

1. The taxpayer's name, address, telephone number and social security or tax identification number;

2. The name, address and telephone number of taxpayer's representative, if any, for the purpose of the protest. In such case, a properly completed Form M-5008-R, Appointment of Taxpayer Representative shall be filed with the notice of protest;

3. The type of tax and period(s) under protest;

4. A copy of the notice at issue;

5. The specific amount of tax, penalty, and/or interest under protest and specific amount of tax, penalty, and/or interest uncontested;

6. A statement of grounds upon which the protest is based. To permit the Division to consider and rule upon as many claims for reducing or vacating a finding or assessment as possible, the statement of grounds filed in support of the protest should set forth all claims and assertions which support the taxpayer's challenge to the protested assessment, including all alternative grounds which the taxpayer may assert;

7. The specific facts supporting each ground asserted, and a summary of evidence or documentation to be presented in support of taxpayer's position. (If this requirement cannot be met within the 90 day period, the Division will, upon written request, extend the time for complying with this submission for an additional 90 days.); and

8. The taxpayer shall remit the entire uncontested amount of the tax, penalty, and interest, if any, that is due.

N.J. Admin. Code § 18:32-1.2

Amended by R.2011 d.271, effective 11/7/2011.
See: 43 N.J.R. 1511(a), 43 N.J.R. 3038(a).
Deleted (b).
Amended by R.2014 d.016, effective 2/18/2014.
See: 45 N.J.R. 2198(a), 46 N.J.R. 398(b).
In the introductory paragraph of (a), inserted "taxpayer, the", inserted a comma following "officer" and following "information", and deleted "under oath," following "representative,".