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N.J.S.A. § 54:8A-111.

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 the Division 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.1971, c. 222, s. 54, approved June 17, 1971. Amended by L.1983, c. 36, s. 22, eff. Jan. 26, 1983.

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In this chapter (40 sections)
  1. 54:8A-71. · "Partnership" defined
  2. 54:8A-73. · "Taxable income" defined
  3. 54:8A-74. · Division and director defined
  4. 54:8A-75. · Allocated income defined
  5. 54:8A-77. · Inclusions in and exclusions from income
  6. 54:8A-84. · Apportionment and allocation
  7. 54:8A-91. · Procedure when inventories necessary to compute tax
  8. 54:8A-92. · Basis of property
  9. 54:8A-93. · Individuals of partnership liable for tax; computing;…
  10. 54:8A-94. · Income taxes imposed by other states
  11. 54:8A-96.1. · Special tax provisions for poverty
  12. 54:8A-96.2. · Procedure for claiming special tax provisions
  13. 54:8A-97. · Returns: of whom required; personal liability; report of…
  14. 54:8A-98. · Time of filing return; extensions
  15. 54:8A-99. · Tax due upon date fixed for filing return; effect of making…
  16. 54:8A-100. · Taxable year; accounting method
  17. 54:8A-101. · Employer to withhold tax
  18. 54:8A-101.1. · When withholding not required
  19. 54:8A-102. · Withholding returns; notice to employer
  20. 54:8A-103. · Employer's liability
  21. 54:8A-104. · Tax not to be collected from employer on payment;…
  22. 54:8A-105. · Penalties; interest; abatement or remission
  23. 54:8A-106. · Transportation benefits fund; use of fund
  24. 54:8A-107. · Balances accumulated as an endowment fund; use
  25. 54:8A-108. · Refund to taxpayer upon unauthorized use of fund; formula…
  26. 54:8A-109. · General requirements concerning returns, notices, records,…
  27. 54:8A-110. · Information returns
  28. 54:8A-111. · Review of director's decision
  29. 54:8A-112. · General powers of the director
  30. 54:8A-113. · Order to compel compliance
  31. 54:8A-114. · Controlling statute; exception
  32. 54:8A-115. · Relief requirements on residents
  33. 54:8A-116. · Administration of act
  34. 54:8A-117. · Severability clause
  35. 54:8A-118. · Act operative
  36. 54:8A-119. · Liability for either income tax or emergency…
  37. 54:8A-120. · Deposits in transportation fund or transportation benefit…
  38. 54:8A-121. · Transfer of amounts between transportation fund or…
  39. 54:8A-122. · Inapplicability of emergency transportation tax and…
  40. 54:8A-123. · Effective date; time of application
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