N.J. Stat. § 54:15-1
Current through L. 2024, c. 87.
A corporation which considers a tax levied or assessed under the provisions of chapters 12 to 14 of this title (R.S. 54:12-1 et seq.) to be excessive or otherwise unjust may appeal to the tax court in accordance with the provisions of the State Tax Uniform Procedure Law, R.S. 54:48-1 et seq.
N.J.S. § 54:15-1