N.J. Stat. § 54:15-1: Appeal to tax court

A corporation which considers a tax levied or assessed under the provisions of chapters 12 to 14 of this title ( R.S. 54:12-1 et seq.) to be excessive or otherwise unjust may appeal to the tax court in accordance with the provisions of the State Tax Uniform Procedure Law, R.S. 54:48-1 et seq.

Amended by L.1983, c. 36, s. 27, eff. Jan. 26, 1983.