Refunds
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