N.J.S.A. § 54:15-1.
Appeal to tax court
A corporation which considers a tax levied or assessed under the provisions of chapters 12 to 14 of this title ( R.S. 54:12-1 et seq.) to be excessive or otherwise unjust may appeal to the tax court in accordance with the provisions of the State Tax Uniform Procedure Law, R.S. 54:48-1 et seq.
Amended by L.1983, c. 36, s. 27, eff. Jan. 26, 1983.
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In this chapter (3 sections)
- 54:15-1. · Appeal to tax court
- 54:15-2. · Investigation by board; examination of corporation officers…
- 54:15-3. · Correction of tax; penalties in certain cases