N.J.S.A. § 54:18A-1.3.
Examination of returns, assessment
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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In this chapter (16 sections)
- 54:18A-1. · Annual tax return; payment by companies; dates due; credit
- 54:18A-1.1. · Extension of time filing return; due date for payment
- 54:18A-1.2. · Administration, collection and enforcement of tax imposed
- 54:18A-1.3. · Examination of returns, assessment
- 54:18A-1a. · Equivalent of franchise tax to municipalities and counties
- 54:18A-2 · Amount of tax, additional tax, percentage reduction
- 54:18A-3 · Amount of tax, life insurance companies; additional tax
- 54:18A-4. · Taxable premiums collected
- 54:18A-5. · Gross contract premiums
- 54:18A-5.1. · Life insurance companies; determination of annual tax
- 54:18A-6 · Maximum amount of taxable premiums
- 54:18A-7. · Time of payment
- 54:18A-8. · Reports
- 54:18A-9 · Inapplicability to fraternal beneficiary society, certain…
- 54:18A-10. · Partial invalidity
- 54:18A-11. · Effective date