N.J. Admin. Code § 18:2-4.1
Current through Register Vol. 56, No. 24, December 18, 2024
This subchapter provides rules for the interpretation and administration of N.J.S.A. 54:49-3.1, which requires that a timely postmark shall be deemed a timely filing or remittance, and that the use of registered or certified mail shall be deemed prima facie evidence of delivery.
N.J. Admin. Code § 18:2-4.1