N.J.S.A. 54:30A-112 — Prior year's adjustment to assessment.

54:30A-112 Prior year's adjustment to assessment. 48. The Director of the Division of Taxation in making the assessment imposed by this act on any remitter for any year shall deduct from or add to the assessment for the year any deduction or addition to the extent and in the manner which may heretofore have been or may hereafter be ordered or decreed by any judgment of the Tax Court or any court by reason of any error or omission in connection with the assessment of the remitter in any prior year. L.1997,c.162,s.48.

This is the verbatim text of N.J.S.A. 54:30A-112, retrieved from the New Jersey Legislature's public statute corpus. Statutes are amended periodically — for the most current version, check the external source link above. Kyzer is not a law firm and this page is not legal advice.