New Jersey Statutes
§ 54:30A-112 — Prior year's adjustment to assessment.
New Jersey § 54:30A-112
JurisdictionNew Jersey
Title 54TAXATION
This text of New Jersey § 54:30A-112 (Prior year's adjustment to assessment.) is published on Counsel Stack Legal Research, covering New Jersey primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
N.J. Stat. Ann. § 54:30A-112 (2026).
Text
48.The Director of the Division of Taxation in making the assessment imposed by this act on any remitter for any year shall deduct from or add to the assessment for the year any deduction or addition to the extent and in the manner which may heretofore have been or may hereafter be ordered or decreed by any judgment of the Tax Court or any court by reason of any error or omission in connection with the assessment of the remitter in any prior year. L.1997,c.162,s.48.
Free access — add to your briefcase to read the full text and ask questions with AI
Nearby Sections
15
§ 54:30A-100 Short title; purpose of act.
§ 54:30A-100 Short title; purpose of act.§ 54:30A-103
Payment of assessment by corporation.§ 54:30A-104
Statement of sales from remitter due February 1.§ 54:30A-106
TEFA statement to remitter.§ 54:30A-107
Liability for TEFA assessment.§ 54:30A-108
Payments due May 15.§ 54:30A-109
Certification of amount of assessments.§ 54:30A-111
Remitter, certain, subject to assessment.§ 54:30A-112
Prior year's adjustment to assessment.§ 54:30A-113
Rules, regulations applicable to remitters.§ 54:30A-114
Short title; purpose of act.Cite This Page — Counsel Stack
Bluebook (online)
New Jersey § 54:30A-112, Counsel Stack Legal Research, https://law.counselstack.com/statute/nj/54/54%3A30A-112.