There Is a Newer Version of this Section
  1. 2023 N.J. Rev. Stat.
  2. 2022 N.J. Rev. Stat.
  3. 2021 N.J. Rev. Stat.
  4. 2020 N.J. Rev. Stat. (here)
  5. View All Versions
View Our Newest Version Here

2020 New Jersey Revised Statutes
Title 54 - Taxation
Section 54:50-6.1 - Notices of assessment, rights of taxpayers

Universal Citation:
NJ Rev Stat § 54:50-6.1 (2020)
Learn more This media-neutral citation is based on the American Association of Law Libraries Universal Citation Guide and is not necessarily the official citation.
Previous Next

54:50-6.1. Notices of assessment, rights of taxpayers

9. a. All notices of assessment related to final audit determination and "Notice and Demand for Payment of Tax" letters will be sent by registered or certified mail.

b. All taxpayers have the right to ask officers and employees of the Division of Taxation questions about:

(1) the State tax implications of any specific situation;

(2) the amount of any State tax liability and how it has been determined;

(3) any notice of underpayment or overpayment sent by the Division; and

(4) their responsibilities and rights as taxpayers.

When taxpayers contact the officers and employees of the Division of Taxation at any location, whether in person, by telephone or by letter, the Division of Taxation personnel will accurately answer their questions within a reasonable time period.

L.1992,c.175,s.9.

Previous Next
Disclaimer: These codes may not be the most recent version. New Jersey may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.