New Jersey Statutes 54:10A-19.1. Examination of returns, assessment
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Terms Used In New Jersey Statutes 54:10A-19.1
- Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
- Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
- State: extends to and includes any State, territory or possession of the United States, the District of Columbia and the Canal Zone. See New Jersey Statutes 1:1-2
- Statute of limitations: A law that sets the time within which parties must take action to enforce their rights.
10. (a) (Deleted by amendment, P.L.1992, c.175).
(b) (Deleted by amendment, P.L.1992, c.175).
(c) (Deleted by amendment, P.L.1992, c.175).
(d) The examination of returns and the assessment of additional taxes, penalties and interest shall be as provided by the State Uniform Tax Procedure Law, R.S.54:48-1 et seq., except as otherwise provided.
(e) The filing of a complaint by a taxpayer in the tax court shall suspend the running of the statute of limitations for the contested issue or issues for all subsequent privilege periods.
L.1947,c.50,s.10; amended 1949, c.236, s.5; 1975, c.177, s.11; 1992, c.175, s.21; 2002, c.40, s.15.