New Jersey Statutes
§ 54:50-21 — Failure to follow provisions of State Tax Uniform Procedure Law
New Jersey § 54:50-21
JurisdictionNew Jersey
Title 54TAXATION
This text of New Jersey § 54:50-21 (Failure to follow provisions of State Tax Uniform Procedure Law) 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. § 54:50-21 (2026).
Text
The failure to do any act required to be done by or under the provisions of the State Tax Uniform Procedure Law, R.S. 54:48-1 et seq., shall be deemed an act committed in part at the office of the Director of the Division of Taxation in Trenton. The certificate of the director, to the effect that any act required to be done by or under the provisions of the State Tax Uniform Procedure Law has not been done, shall be prima facie evidence that such act has not been done. L. 1987, c. 76, s. 62.
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Nearby Sections
15
§ 54:50-1
General powers of commissioner§ 54:50-10
Reports preserved for two years§ 54:50-12
Definitions§ 54:50-15
Issuance of tax certificate§ 54:50-16
Required evidence§ 54:50-19
Repeals§ 54:50-2
Examination, investigation§ 54:50-2.1
Agent of taxpayer; written authorization; display to representative of division of taxation§ 54:50-2.2
Taxpayer interview§ 54:50-22
Reproduction admissible in evidenceCite This Page — Counsel Stack
Bluebook (online)
New Jersey § 54:50-21, Counsel Stack Legal Research, https://law.counselstack.com/statute/nj/54/54%3A50-21.