54:35-10 - Refund of erroneous tax payment - New Jersey Statutes

54:35-10.  Refund of erroneous tax payment
    When any amount of a tax assessed pursuant to chapters 33 to 36 of this Title (section 54:33-1 et seq.) shall have been paid erroneously to the Director of the Division of Taxation, the Director of the Division of Budget and Accounting may, on satisfactory proof of such erroneous payment to the Director of the Division of Taxation and duly certified by him to the Director of the Division of Budget and Accounting, draw his warrant on the State Treasurer, in favor of the executor, administrator, person or persons who have paid the tax in error, or who may be lawfully entitled to receive the same, for  the amount of the tax so paid in error, but all applications for repayment of  such tax shall be made within 3 years from the date of such payment, or from  the date of the final determination of a court of competent jurisdiction which  establishes the fact that the decedent had no legal or equitable interest in  the property on which the tax was assessed and erroneously paid, whichever is  later;  provided, however, no refund shall be made where such final  determination occurs more than 20 years after the date of death of the  decedent.

     Amended by L.1944, c. 74, p. 150, s. 1;  L.1956, c. 54, p. 106, s. 1.