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New Jersey Statutes Annotated (Tax)

N.J.S.A. § 54:30A-112

Prior year's adjustment to assessment

Official textlis.njleg.state.nj.uslast amended

48. The Director of the Division of Taxation in making the assessment imposed by this act on any remitter for any year shall deduct from or add to the assessment for the year any deduction or addition to the extent and in the manner which may heretofore have been or may hereafter be ordered or decreed by any judgment of the Tax Court or any court by reason of any error or omission in connection with the assessment of the remitter in any prior year.

L.1997,c.162,s.48.

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In this chapter (40 sections)
  1. 54:30A-49 · Purpose of act
  2. 54:30A-50 · Definitions
  3. 54:30A-51 · Taxation of sewerage, water corporations
  4. 54:30A-52 · Taxation of real estate
  5. 54:30A-54 · Excise tax for sewerage, water corporation; rate; certain…
  6. 54:30A-54.1 · Computation, certification of excise taxes
  7. 54:30A-54.1a · Amount, payment of tax
  8. 54:30A-54.2. · Deductions from or additions to subsection (c) tax
  9. 54:30A-54.3. · Administration, collection and enforcement of subsection…
  10. 54:30A-54.4 · Advance payment; computation; due date
  11. 54:30A-54.5. · Credit of advance payment as partial payment in…
  12. 54:30A-55 · Statements by taxpayers operating public utilities
  13. 54:30A-62 · Certification of excise taxes; statements to taxpayer
  14. 54:30A-63 · Statements to director
  15. 54:30A-101 · Definitions relative to Transitional Energy Facility…
  16. 54:30A-102 · Establishment of remitter's transitional energy facility…
  17. 54:30A-103 · Payment of assessment by corporation
  18. 54:30A-104 · Statement of sales from remitter due February 1
  19. 54:30A-105 · Statement of liability from remitter due October 15
  20. 54:30A-106 · TEFA statement to remitter
  21. 54:30A-107 · Liability for TEFA assessment
  22. 54:30A-108 · Payments due May 15
  23. 54:30A-109 · Certification of amount of assessments
  24. 54:30A-110 · Municipal electric sales, certain; additional assessment
  25. 54:30A-111 · Remitter, certain, subject to assessment
  26. 54:30A-112 · Prior year's adjustment to assessment
  27. 54:30A-113 · Rules, regulations applicable to remitters
  28. 54:30A-114 · Short title; purpose of act
  29. 54:30A-115 · Definitions relative to uniform transitional utility…
  30. 54:30A-116 · Annual assessment
  31. 54:30A-117 · Amount paid available as nonfundable credit
  32. 54:30A-118 · Statements from remitter
  33. 54:30A-119 · Calculation, certification of assessment
  34. 54:30A-120 · Certification of amount of assessments
  35. 54:30A-121 · Prior year's adjustment to assessment
  36. 54:30A-122 · Rules, regulations applicable to remitters
  37. 54:30A-123 · Deposit of tax monies, certain
  38. 54:30A-124 · Imposition of fees, taxes, levies, assessments by certain…
  39. 54:30A-125 · Telecommunication assessment
  40. 54:30A-126 · Submission of final tax form by energy utilities
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