N.J. Admin. Code § 18:5-8.6
Current through Register Vol. 56, No. 24, December 18, 2024
If the taxes, penalties, and interest assessed against a taxpayer are not paid within 15 days, there shall be added to the amount of assessment, in addition to any interest and penalties, a sum equivalent to five percent of the tax.
N.J. Admin. Code § 18:5-8.6