N.J. Admin. Code § 18:7-13.2 - Hearing; protest
(a) The rules concerning the right of
taxpayer to a hearing are:
1. Any taxpayer
aggrieved by any finding or assessment of the Director may, within 90 days of
the date of the notice of assessment or finding, file a protest in writing, in
the form and manner described in
N.J.A.C.
18:32-1.2, and may request a hearing;
and
2. Thereafter the Director
shall grant an informal hearing to the taxpayer, if requested.
(b) Hearings before the Division
of Taxation are to be conducted on an informal basis, with or without
representation on behalf of the taxpayer or other party in interest.
Notes
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