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What is the New Jersey Taxpayers Bill of Rights?

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Question
What is the New Jersey Taxpayers Bill of Rights?

Answer

The New Jersey Taxpayers’ Bill of Rights simplifies tax administration and en­sures that all taxpayers—individuals and businesses alike—are better informed and receive fair and equitable treatment during the tax collection process. Highlights of the Taxpayers’ Bill of Rights include:

Service— Œ

  • Division must respond to taxpayers’ questions within a reasonable time period. Œ
  • Notices of taxes and penalties due must clearly identify the purpose of the notice and must contain information about appeal procedure

Appeals— Œ Time to appeal to the Tax Court is generally 90 days.

Interest on Refunds

  • Œ Interest is paid at the prime rate on refunds for all taxes when the Division takes more than six months to send you a refund. Œ
  • You may request that your overpayment of this year’s tax be credited towards next year’s tax liability, however, interest will not be paid on overpayments that are credited forward.

For more information on the rights and obligations of both taxpayers and the Division of Taxation under the Taxpayers’ Bill of Rights, see our publication ANJ-1, New Jersey Taxpayers’ Bill of Rights.

 

 


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Article Details
Views: 647 Created on: Jun 15, 2013
Date updated: Oct 07, 2015
Posted in: STATES, New Jersey

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