New Jersey Statutes Title 54. Taxation 54 § 4-8.66c

Except for an installment payment agreement permitted pursuant to subsection b. of section 15 of P.L.1999, c. 63 (C.54:4-8.66b), a homestead rebate or credit paid as a result of misrepresentation or paid in error and any penalties and interest as imposed thereon by this act, shall be payable to and recoverable by the director in the same manner as a deficiency with respect to the payment of a State tax in accordance with the State Uniform Tax Procedure Law, R.S.54:48-1 et seq.