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2017 New Jersey Revised Statutes
TITLE 54 - TAXATION
Section 54:40A-21 - State Tax Uniform Procedure Law applicable
Universal Citation: NJ Rev Stat § 54:40A-21 (2017)
54:40A-21. State Tax Uniform Procedure Law applicable
The provisions of the State Tax Uniform Procedure Law, R.S. 54:48-1 et seq., shall be applicable to the administration of this act.
Every person shall, by the acceptance of a license issued under this act, be deemed to have consented to the procedures set forth in the said State Tax Uniform Procedure Law and to the jurisdiction of the tax court.
L.1948, c. 65, p. 163, s. 502. Amended by L.1983, c. 36, s. 43, eff. Jan. 26, 1983.
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