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  • © Marble Technology Inc, 2026.
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    1. Tax Library
    2. NJ
    3. New Jersey Administrative Code
    4. Title 18
    5. Chapter 2
    6. Subchapter 5

    Refunds

    Subchapter 5 - RefundsSubchapter 5 - Refunds
    Subchapter 4 - Postmark RuleSubchapter 6 - Confidentiality and Disclosure
    Section 18:2-5.1 - PurposeSection 18:2-5.2 - Claims for Refund; When AllowedSection 18:2-5.3 - Claim Not Required or Permitted Until Final DeterminationSection 18:2-5.4 - Credit Against Outstanding Tax LiabilitiesSection 18:2-5.5 - Items Previously AssessedSection 18:2-5.6 - AppealSection 18:2-5.7 - Extension of Time; Sales and Use Tax ExceptionSection 18:2-5.8 - Refund Claim ProceduresSection 18:2-5.9 - Interest on OverpaymentsSection 18:2-5.10 - Separate Claims Required
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