This branch handles taxpayer protests and appeals and conducts informal administrative conference.
New Jersey statutes grant taxpayers certain appeal rights
. Therefore, you have the right to file a protest with the Conference and Appeals Branch of an adverse decision of the Division of Taxation. If you disagree with any portion of an appealable determination, you may either (1) protest and request
an informal administrative conference with the Conference and Appeals Branch, (2) file an appeal with the required fee to the Tax Court
of New Jersey or (3) Alternate Appeal Process
- for assessments regarding tax periods ending on or after January 1, 1999, a taxpayer who paid the entire assessment within one year after time to protest or appeal has expired may thereafter file a refund claim on form A-1730 within 450 days after the time to protest or appeal has expired. If the taxpayer initially requests a conference or files a refund claim pursuant to the aforementioned, the taxpayer may subsequently appeal that decision to the Tax Court of New Jersey.
In the event that no protest is filed within the prescribed time periods and payment is not received, collection proceedings will be instituted. Please be advised that interest accrues on outstanding liabilities regardless of whether a protest or complaint is filed.
Frequently Asked Questions