N.J.A.C. 18:5-8.15 - Appeals; Tax Court

Any person aggrieved by any action, determination, decision, order, finding or assessment of the Director of the Division of Taxation or by a certification of debt to the Clerk of a Court, may appeal therefrom, within 90 days after the date of the action sought to be reviewed, by filing a complaint with the New Jersey Tax Court in accordance with the terms of N.J.S.A. 54:51A-13 et seq., and with the applicable rules of court, R. 8:1 et seq. including the furnishing of proper security for the tax to the Director.