N.J. Stat. § 5:10A-45: Refund of illegally made assessment.

45. When any court of competent jurisdiction shall decide that any assessment has been illegally made, the commission shall refund the amount thereof, if the same has been paid, and if a new assessment of less amount is to be made, then the difference between the new assessment and the amount paid shall be refunded.

L.2015, c.19, s.45.