New Jersey § 54:46-2 Refunds upon appeal

New Jersey Statutes

§ 54:46-2 — Refunds upon appeal

New Jersey § 54:46-2

Title 54TAXATION

This text of New Jersey § 54:46-2 (Refunds upon appeal) 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. § 54:46-2 (2026).

Text

If by the decision or order of the tax court, or of any court of competent jurisdiction, the taxpayer shall be adjudged to be entitled to a refund, it shall be paid by the treasurer, upon presentation to him by the taxpayer of a certified copy of such decision or order, out of the tax moneys paid to him pursuant to the provisions of this subtitle. Amended by L.1938, c. 319, p. 812, s. 21; L.1983, c. 36, s. 45, eff. Jan. 26, 1983.

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If by the decision or order of the tax court, or of any court of competent jurisdiction, the taxpayer shall be adjudged to be entitled to a refund, it shall be paid by the treasurer, upon presentation to him by the taxpayer of a certified copy of such decision or order, out of the tax moneys paid to him pursuant to the provisions of this subtitle. Amended by L.1938, c. 319, p. 812, s. 21; L.1983, c. 36, s. 45, eff. Jan. 26, 1983.

Nearby Sections

2

§ 54:46-1

Appeals from decisions of Director of Division of Taxation

§ 54:46-2

Refunds upon appeal

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New Jersey § 54:46-2, Counsel Stack Legal Research, https://law.counselstack.com/statute/nj/54/54%3A46-2.