54:4-8.66c - Recovery of erroneous or misrepresented rebates or credits, procedures - New Jersey Statutes

54:4-8.66c  Recovery of erroneous or misrepresented rebates or credits, procedures.

16.A homestead rebate or credit paid as a result of misrepresentation or paid in error and any penalties and interest as imposed thereon by this act, shall be payable to and recoverable by the director in the same manner as a deficiency with respect to the payment of a State tax in accordance with the State Uniform Tax Procedure Law, R.S.54:48-1 et seq.

L.1999, c.63, s.16; amended 2004, c.40, s.15; 2007, c.62, s.31.