N.J.A.C. 18:2-5.1 - Purpose

This subchapter provides rules for the administration of refund procedures pursuant to the applicable provisions of the State Uniform Tax Procedure Law, N.J.S.A. 54:48-1 et seq., as well as certain provisions of the Sales and Use Tax Act, N.J.S.A. 54:32B-1 et seq., and the New Jersey Gross Income Tax Act, N.J.S.A. 54A:1-1 et seq.