Your right to fair and equitable treatment under New Jersey law is guaranteed by the Taxpayers’ Bill of Rights, which states your responsibilities and rights with respect to New Jersey Division of Taxation procedures for refunds, collections and appeals. The Taxpayers’ Bill of Rights ensures that the information and assistance you need to understand and meet your State tax obligations is available.The bill establishes your right to clear, non-technical information about the tax implications of any situation. If the Division notifies you that you owe tax, you have a right to clear information about how your tax liability was determined, including how any penalty or interest was calculated. The Division must clearly identify the purpose of any statement it sends to you and tell you how to respond to that statement. Your inquiries must be responded to within a reasonable amount of time.Other important provisions of the Taxpayers’ Bill of Rights include uniform tax and billing procedures and reduction of penalties and interest.Our publication ANJ-1, New Jersey Taxpayers’ Bill of Rights contains more information concerning your rights and obligations under New Jersey tax law. Publication ANJ-1 can be viewed in Adobe Acrobat PDF format. PDF formatted documents contain the same text as the original printed documents.