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    1. Tax Library
    2. NJ
    3. New Jersey Administrative Code
    4. Title 18
    5. Chapter 23
    6. Subchapter 9

    Penalties and Interest

    Subchapter 9 - Penalties and InterestSubchapter 9 - Penalties and Interest
    Subchapter 8 - Returns; Payments; RefundsSubchapter 10 - Collection of Delinquent Taxes
    Section 18:23-9.1 - Delinquent Returns; Civil PenaltySection 18:23-9.2 - Fraudulent Returns; Criminal PenaltiesSection 18:23-9.3 - Delinquent Payment; InterestSection 18:23-9.4 - (reserved)
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