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N.J.S.A. § 54:50-21.

Failure to follow provisions of State Tax Uniform Procedure Law

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

The failure to do any act required to be done by or under the provisions of the State Tax Uniform Procedure Law, R.S. 54:48-1 et seq., shall be deemed an act committed in part at the office of the Director of the Division of Taxation in Trenton. The certificate of the director, to the effect that any act required to be done by or under the provisions of the State Tax Uniform Procedure Law has not been done, shall be prima facie evidence that such act has not been done.

L. 1987, c. 76, s. 62.

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In this chapter (40 sections)
  1. 54:50-1. · General powers of commissioner
  2. 54:50-2. · Examination, investigation
  3. 54:50-2.1. · Agent of taxpayer; written authorization; display to…
  4. 54:50-2.2. · Taxpayer interview
  5. 54:50-3. · Hearings
  6. 54:50-4. · Issuance of subpoenas; fees
  7. 54:50-5. · Procedure to compel witnesses to attend and to testify
  8. 54:50-6. · Service of notice
  9. 54:50-6.1. · Notices of assessment, rights of taxpayers
  10. 54:50-7. · Commissioner's records; authentication; fee
  11. 54:50-8 · Confidentiality
  12. 54:50-9 · Certain officers entitled to examine records
  13. 54:50-9.1 · Report to aid study of past, present discrimination in…
  14. 54:50-10. · Reports preserved for two years
  15. 54:50-13. · Merger, consolidations; dissolutions; conditions
  16. 54:50-14. · Certificates, various; Secretary of State's duties
  17. 54:50-19. · Repeals
  18. 54:50-20. · Tax preparer to sign return, provide tax identification…
  19. 54:50-21. · Failure to follow provisions of State Tax Uniform Procedure…
  20. 54:50-22. · Reproduction admissible in evidence
  21. 54:50-23. · Write off of debts classified uncollectible
  22. 54:50-24 · Definitions relative to State agency information
  23. 54:50-25. · Information required by State agency
  24. 54:50-26 · Information furnished by State agency
  25. 54:50-26.1 · Preliminary notice to business entity
  26. 54:50-26.2 · Responsibility of State agency concerning identification…
  27. 54:50-26.3 · Review, verification of tax compliance status
  28. 54:50-27 · Information, report not government record, confidentiality
  29. 54:50-28 · Issuance of alcoholic beverage retail licensee clearance…
  30. 54:50-29 · Authority to sell, transfer, assign right, title, interest…
  31. 54:50-30 · Sale, transfer, assignment to highest bidder
  32. 54:50-31 · Entitlement to remedies
  33. 54:50-32 · Provision of taxpayer information, confidentiality
  34. 54:50-33 · Warrant of satisfaction
  35. 54:50-34 · Deposit of proceeds
  36. 54:50-35 · Authority of director
  37. 54:50-36 · Immunity from damages
  38. 54:50-37 · Definitions relative to reporting of certain account…
  39. 54:50-38 · Notification to director of proposed sale, transfer,…
  40. 54:50-39 · Tax clearance certificate required for certain awards;…
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