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Current as of January 01, 2024 | Updated by Findlaw Staff
If any part of an assessment is due to civil fraud, there shall be added to the tax an amount equal to 50% of the assessment. This amount shall be in lieu of any other additions to the tax imposed by R.S. 54:49-4 and R.S. 54:49-9.
Cite this article: FindLaw.com - New Jersey Statutes Title 54. Taxation 54 § 49-9.1 - last updated January 01, 2024 | https://codes.findlaw.com/nj/title-54-taxation/nj-st-sect-54-49-9-1/
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