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New Jersey Statutes, Title: 54, TAXATION

    Chapter 30a: Rules, regulations

      Section: 54:30a-121: Prior year's adjustment to assessment.

          
57. 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 that 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 such remitter in any prior year.

L.1997,c.162,s.57.



This section added to the Rutgers Database: 2012-09-26 13:37:56.






Older versions of 54:30a-121 (if available):



Court decisions that cite this statute: CLICK HERE.