N.J. Admin. Code § 18:5-4.1

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

Section 18:5-4.1 - Refunds-in general

(a) A taxpayer may, within four years after the purchase of any cigarette decalcomania tax stamps, the payment of any floor tax, or original or additional tax assessed against him or her under the Act, file a claim for refund (Form A-3730) with the Director setting forth, in detail, the grounds therefor and outlining, in detail, all pertinent circumstances relating thereto.

(b) No claim for refund may be filed with respect to a tax paid, after protest has been filed with the Director or after proceedings on appeal have been commenced, until such protest or appeal has been finally determined.

(c) The four-year statute of limitations for filing a refund applies to the refund of any purchase of any cigarette decalcomania tax stamps under this chapter.

N.J. Admin. Code § 18:5-4.1

Amended by 49 N.J.R. 1912(b), effective 7/3/2017