N.J. Admin. Code § 18:7-13.2

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

Section 18:7-13.2 - Hearing; protest

(a) The rules concerning the right of taxpayer to a hearing are:

1. Any taxpayer aggrieved by any finding or assessment of the Director may, within 90 days of the date of the notice of assessment or finding, file a protest in writing, in the form and manner described in N.J.A.C. 18:32-1.2, and may request a hearing; and

2. Thereafter the Director shall grant an informal hearing to the taxpayer, if requested.

(b) Hearings before the Division of Taxation are to be conducted on an informal basis, with or without representation on behalf of the taxpayer or other party in interest.

N.J. Admin. Code § 18:7-13.2

Amended by 49 N.J.R. 1694(a), effective 6/19/2017