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New Jersey Statutes, Title: 54, TAXATION
Chapter 18a: Annual tax return; payment by companies; dates due; credit
Section: 54:18a-1.3: Examination of returns, assessment
5. (a) (Deleted by amendment, P.L.1992, c.175).
(b) (Deleted by amendment, P.L.1992, c.175).
(c) The examination of returns and the assessment of additional taxes, penalties and interest shall be as provided in the State Tax Uniform Procedure Law, R.S.54:48-1 et seq.
L.1980,c.141,s.5; amended 1992,c.175,s.29.
This section added to the Rutgers Database: 2012-09-26 13:37:56.
Older versions of 54:18a-1.3 (if available):
Court decisions that cite this statute:
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