N.J. Admin. Code § 18:5-8.4
Current through Register Vol. 57, No. 1, January 6, 2025
Any taxpayer, which shall fail to file any return when due or fail to pay any tax when due, shall be subject to penalties and interest as provided for in the State Uniform Tax Procedure Law, N.J.S.A. 54:48-1 et seq. and N.J.A.C. 18:2-2.
N.J. Admin. Code § 18:5-8.4