New Jersey · Division of Taxation
Division of Taxation assessment or final determination
Notice of Assessment · Notice of Deficiency · Final Determination · Notice and Demand for Payment
- What it is
- An assessment after examination or a deficiency from a federal change. The protest keeps it from becoming final; the Final Determination that follows a protest opens the Tax Court of New Jersey.
- The clock it starts
- Protest in writing within 90 days of the notice date. Appeal a Final Determination to the Tax Court within 90 days. Refund claims run four years from payment.
- What a response has to establish
- A protest with the facts, the law and the computation, and a reasonable-cause request for any penalty under the State Uniform Tax Procedure Law.
- Authority
- N.J.S.A. 54:49-18
- N.J.S.A. 54:49-6
- N.J.S.A. 54:51A-14
- N.J.S.A. 54:49-14
- N.J.S.A. 54:49-11
What CitedTax drafts for this notice
A protest letter on the assessment, with the penalty-waiver request where the facts support it.
One credit. Upload the notice, state the firm's position and the facts, and the draft comes back in about thirty minutes with every claim graded against the cited text.
For tax professionals. The date printed on the notice controls. CitedTax is a research and drafting tool; the reviewing professional validates every item before reliance.