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New Jersey Statutes, Title: 54, TAXATION
Chapter 50: General powers of commissioner
Section: 54:50-21: Failure to follow provisions of State Tax Uniform Procedure Law
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.
This section added to the Rutgers Database: 2012-09-26 13:37:57.
Older versions of 54:50-21 (if available):
Court decisions that cite this statute:
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