Protests, petitions for redetermination, and requests for administrative hearings should be submitted to the Conference and Appeals Branch, Division of Taxation, 50 Barrack Street, PO Box 198, Trenton, NJ 08695-0198 or electronically submitted to conference. appeals@treas.nj.gov. In order to determine the timeliness of receipt, the Conference and Appeals Branch follows the postmark rules at N.J.A.C. 18:2-4.
N.J. Admin. Code § 18:32-1.8