Section 54:4-8.66c - Recovery of rebates, creditsExcept for an installment payment agreement permitted pursuant to subsection b. of section 15 of P.L. 1999, c. 63(C.54:4-8.66b), a homestead rebate or credit paid as a result of misrepresentation or paid in error and any penalties and interest as imposed thereon by this act, shall be payable to and recoverable by the director in the same manner as a deficiency with respect to the payment of a State tax in accordance with the State Uniform Tax Procedure Law, R.S. 54:48-1 et seq.
Amended by L. 2017, c. 207,s. 2, eff. 8/7/2017.Amended by L. 2007, c. 62,s. 31, eff. 4/3/2007.Amended by L. 2004, c. 40, s. 15, eff. 7/7/2004. L. 2007, c. 62,s. 47, states, "This act shall take effect immediately; provided, however, sections 2 through 12 shall be applicable only to budget years beginning on or after July 1, 2007, and shall not be applicable to budget years beginning after June 30, 2012; section 13 shall be retroactive to July 1, 2006, and shall not be applicable to budget years beginning after June 30, 2012; and sections 19 through 40 shall first apply to claims for rebates and credits for property taxes paid for the tax year 2006..