N.J. Stat. Ann. § 54:10A-19.1

Examination of returns, assessment

Known as the Uniform Transitional Utility Assessment Act

The act spans §§ 54:10A-1 to 54:8A-99 (2,083 sections).

L.1947,c.50,s.10; amended 1949, c.236, s.5; 1975, c.177, s.11; 1992, c.175, s.21; 2002, c.40, s.15.

10. (a) (Deleted by amendment, P.L.1992, c.175).

(b) (Deleted by amendment, P.L.1992, c.175).

(d) The examination of returns and the assessment of additional taxes, penalties and interest shall be as provided by the State Uniform Tax Procedure Law, R.S.54:48-1 et seq., except as otherwise provided.

(e) The filing of a complaint by a taxpayer in the tax court shall suspend the running of the statute of limitations for the contested issue or issues for all subsequent privilege periods.

Current official text: New Jersey Legislature. Digitized from the New Jersey Legislature bulk statutes download. Reproduced from public-domain New Jersey statutes; confirm against the official source for the current text. Not legal advice.