N.J. Admin. Code § 18:23-6.4

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

Section 18:23-6.4 - Time limitation for making a reassessment

Generally, no reassessment or omitted assessment shall be made pursuant to N.J.S.A. 54:29A-25 after the expiration of more than four years from the filing deadline of a return, except as otherwise provided in N.J.S.A. 54:49-6(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.