N.J. Stat. § 54:10A-23: State tax uniform procedure law governs

The administration, collection and enforcement of the tax imposed by this act shall be subject to the provisions of the State tax uniform procedure law as therein provided (chapters forty-eight through fifty-two of Title 54 of the Revised Statutes) to the extent that the provisions of such law are not inconsistent with any provision of this act.

L.1945, c. 162, p. 574, s. 23. Amended by L.1947, c. 50, p. 176, s. 9.