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N.J.S.A. § 54:32B-21.

Review of director's decision

Official textNew Jersey Statutes Annotated (Tax)lis.njleg.state.nj.uslast amended
Summarize

# (a)

Appeal to tax court. Any aggrieved taxpayer may, within 90 days after any decision, order, finding, assessment or action of the Director of Taxation made pursuant to the provisions of this act, appeal therefrom to the tax court in accordance with the provisions of the State Tax Uniform Procedure Law, R. S. 54:48-1 et seq.

# (b)

Appeal exclusive remedy of taxpayer. The appeal provided by this section shall be the exclusive remedy available to any taxpayer for review of a decision of the director in respect of the determination of the liability of the taxpayer for the taxes imposed by this act.

L.1966, c. 30, s. 21. Amended by L.1983, c. 36, s. 36, eff. Jan. 26, 1983.

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In this chapter (40 sections)
  1. 54:32B-8.64 · Tax exemption for sales of certain materials used in…
  2. 54:32B-8.65 · Sale receipts of unit concrete products that utilize…
  3. 54:32B-8.7 · Utilities
  4. 54:32B-8.8 · Motor, airplane or railroad fuels
  5. 54:32B-8.9 · Exemption for certain sales from coin-operated vending…
  6. 54:32B-9 · Exempt organizations
  7. 54:32B-10 · Sale of motor vehicle, aircraft, boat, vessel, exemption…
  8. 54:32B-11 · Certain uses of property exempt from tax
  9. 54:32B-12 · Collection of tax from customer
  10. 54:32B-12.1 · Deduction from taxable sales for bad debts
  11. 54:32B-13. · Tax payment prerequisite to registration
  12. 54:32B-14 · Liability for tax
  13. 54:32B-14.1 · Tax treatment of certain purchases of natural gas,…
  14. 54:32B-15 · Certificate of registration; streamlined methods
  15. 54:32B-16 · Records to be kept
  16. 54:32B-17 · Returns; streamlined systems; amnesty
  17. 54:32B-18 · Payment of tax
  18. 54:32B-19. · Determination of tax
  19. 54:32B-20 · Refunds, credit
  20. 54:32B-20.1 · Credits for certain payments by remitters; no credit for…
  21. 54:32B-21. · Review of director's decision
  22. 54:32B-22 · Proceedings to recover tax
  23. 54:32B-23. · Actions for collection of tax
  24. 54:32B-24 · General powers of the director
  25. 54:32B-24.1 · Collection of retail sales tax; vendor liability
  26. 54:32B-25. · Reference to tax
  27. 54:32B-26. · Penalties and interest
  28. 54:32B-27. · Notice and limitations of time
  29. 54:32B-28. · Uniform act
  30. 54:32B-28.1 · Effective date of rate change; conformance with…
  31. 54:32B-28.2 · Application of definition of "lease or rental."
  32. 54:32B-29. · Severability clause
  33. 54:32B-37 · Sales and Use Tax Review Commission
  34. 54:32B-38 · Legislation review process
  35. 54:32B-39 · Review of legislation
  36. 54:32B-40 · Support to commission
  37. 54:32B-41 · Meetings, hearings
  38. 54:32B-42 · Rules, regulations
  39. 54:32B-43 · Annual report
  40. 54:32B-44 · Short title
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