New Jersey Statutes Title 54. Taxation 54 § 45-5

a. (Deleted by amendment, P.L.1992, c. 175).

b. (Deleted by amendment, P.L.1992, c. 175).

c. (Deleted by amendment, P.L.1992, c. 175).

d. (Deleted by amendment, P.L.1992, c. 175).

e. The examination of reports filed under this subtitle and the assessment of additional taxes, penalties and interest shall be as provided by the State Tax Uniform Procedure Law, R.S.54:48-1 et seq.

f. If any taxpayer shall be aggrieved by any finding or assessment of the director, he may, within 90 days of receipt of the notice of assessment or finding, file a protest in writing signed by himself or his duly authorized agent, which shall be under oath, and shall set forth the reason therefor, and may request a hearing. Thereafter the director shall grant a hearing to the taxpayer, if the same shall be requested. He may make an order confirming, modifying or vacating any such finding or assessment. The filing of any such protest shall not abate penalties for nonpayment .