New Jersey Statutes 54:10A-23. State tax uniform procedure law governs
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Terms Used In New Jersey Statutes 54:10A-23
- 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
The administration, collection and enforcement of the tax imposed by this act shall be subject to the provisions of the State tax uniform procedure law as therein provided (chapters forty-eight through fifty-two of Title 54 of the Revised Statutes) to the extent that the provisions of such law are not inconsistent with any provision of this act.
L.1945, c. 162, p. 574, s. 23. Amended by L.1947, c. 50, p. 176, s. 9.