54:48-6 - Preparation of statements of taxpayers' rights - New Jersey Statutes

54:48-6.     Preparation of statements of taxpayers' rights 
    8.   The Director of the Division of Taxation shall prepare statements that set forth in simple and nontechnical terms: 

   a.   the procedural and substantive rights of a taxpayer under the State Tax Uniform Procedure Law, R.S.54:48-1 et seq., including information and notice standards, rights of representation and confrontation, and the standards for allowing closing agreements and compromises; and the obligations of the Division of Taxation under that law, including obligations of explanation, communication and confidentiality; 

   b.   the procedures and time limits to protest an assessment or decision of the director; 

   c.   the procedures and time limits to appeal a final decision of the director; 

   d.   the procedures for making a claim for refund under that law, and under any other law or regulation which may prohibit the application of the refund provisions of that law; and 

   e.   the procedures which the director may use in determining State tax liability, including the director's right to verify taxes through examination of records, hearings, and subpoena powers, and the procedures which the director may use in collecting a State tax liability, including deficiency assessment, arbitrary assessment, penalties and interest, liens, levies and criminal sanctions. 

   L.1992,c.175,s.8.