{"data":{"id":"us-nj/n.j.-stat.-54-18a-1.3","jurisdiction":"us-nj","citation":"N.J. Stat. § 54:18A-1.3","heading":"Examination of returns, assessment","body":"5. (a) (Deleted by amendment, P.L.1992, c.175).\n(b)  (Deleted by amendment, P.L.1992, c.175).\n(c)  The examination of returns and the assessment of additional taxes, penalties and interest shall be as provided in the State Tax Uniform Procedure Law, R.S.54:48-1 et seq.\nL.1980,c.141,s.5; amended 1992,c.175,s.29.","path":["TITLE 54 TAXATION"],"source_url":"https://pub.njleg.state.nj.us/statutes/STATUTES-TEXT.zip","current_through":"P.L.2025, c.405, and J.R.22","vintage":"","retrieved_at":"2026-08-27T17:54:13Z","sha256":"11b4e7f9f199a8fa9b1225bfb2b594d7bf4cfae8ff29959c868ebf0c3f66b888","source_id":"us-nj","stale":true,"prev":"us-nj/n.j.-stat.-54-18a-1.2","next":"us-nj/n.j.-stat.-54-18a-2"},"notice":"GroundRules: Original legal text. Not legal advice."}