N.J. Admin. Code § 18:18A-7.2

Current through Register Vol. 56, No. 24, December 18, 2024

Section 18:18A-7.2 - Assessment

(a) The Director may assess a tax under the Act at any time until four years from the date of filing a return pursuant to the Act. A taxpayer may consent to a longer period of time in a particular instance. See N.J.S.A. 54:49-6b.

(b) In the case of a false or fraudulent return with intent to evade tax, or failure to file a return, the tax may be assessed at any time. See N.J.S.A. 54:49-6b.

(c) Any aggrieved taxpayer that has neither protested nor appealed from an additional assessment of tax may file a claim for refund of the assessment paid pursuant to N.J.S.A. 54:49-14b.

N.J. Admin. Code § 18:18A-7.2

Amended by R.1997 d.74, effective 2/18/1997.
See: 28 New Jersey Register 5159(a), 29 New Jersey Register 585(a).
In (a), amended period for assessment and added N.J.S.A. reference; and rewrote (b).
Amended by R.2002 d.211, effective 7/1/2002.
See: 33 New Jersey Register 4203(a), 34 New Jersey Register 2324(a).
Added (c).