NJ Rev Stat § 54:18A-1.3 - Examination of Returns, Assessment

Section 18A-1.3 - Examination of Returns, Assessment
Section 18A-1.2 - Administration, Collection and Enforcement of Tax ImposedSection 18A-1a - Equivalent of Franchise Tax to Municipalities and Counties

5. (a) (Deleted by amendment, P.L.1992, c.175).

(b) (Deleted by amendment, P.L.1992, c.175).

(c) The examination of returns and the assessment of additional taxes, penalties and interest shall be as provided in the State Tax Uniform Procedure Law, R.S.54:48-1 et seq.

L.1980,c.141,s.5; amended 1992,c.175,s.29.

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