{"data":{"id":"us-nj/n.j.-stat.-54-51a-18","jurisdiction":"us-nj","citation":"N.J. Stat. § 54:51A-18","heading":"Complaint;  contents;  form;  service;  practice","body":"Except as otherwise specifically provided by law, the form, content, service  and all other matters with respect to the complaint and practice in the tax  court shall be as prescribed by rules of court.\nL.1983, c. 45, s. 54:51A-18, eff. Jan. 28, 1983.","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":"c8e17f0e8952c71af1d5455d0d3917b3384c3d51d01e5ceeadd206a0e3d8c3ed","source_id":"us-nj","stale":true,"prev":"us-nj/n.j.-stat.-54-51a-17","next":"us-nj/n.j.-stat.-54-51a-19"},"notice":"GroundRules: Original legal text. Not legal advice."}