N.J. Admin. Code § 13:18-3.18

Current through Register Vol. 56, No. 21, November 4, 2024

Section 13:18-3.18 - Overpayment refund

(a) A licensee may file a refund claim for overpayment of tax within four years after payment of tax.

(b) An overpayment refund application shall extend the record retention period until such time as pertinent records are no longer required by the Chief Administrator.

(c) Upon receipt of an overpayment refund claim, the Chief Administrator may examine the records preserved by the licensee pursuant to 13:18-3.11 and 12.

(d) Upon determination of the examination findings, the Chief Administrator shall refund the overpayment or notify the licensee otherwise.

N.J. Admin. Code § 13:18-3.18