N.J. Admin. Code § 18:7-19.4
Current through Register Vol. 56, No. 24, December 18, 2024
For purposes of tax administration, the filing fee and installment payments pursuant to this subchapter are subject to the provisions of the State Uniform Procedure Law, N.J.S.A. 54:48-1 et seq. Collection of the filing fee and installment payments shall be enforced pursuant to the terms of that Act, including, without limitation thereto, penalty and interest and cost of collection provisions.
N.J. Admin. Code § 18:7-19.4