N.J.S.A. 54:8A-96.2 — Procedure for claiming special tax provisions

54:8A-96.2. Procedure for claiming special tax provisions The following procedures shall be employed for claiming the special tax provisions: a. The claimant may claim the special tax provisions upon the expiration of his taxable year in connection with his filing of an annual return under the provisions of this act. The director shall have the power to promulgate such rules or regulations as he may deem necessary to fairly and reasonably implement the provisions of this section. b. Proof of eligibility. The director shall prescribe such regulations and require the submission of such forms and certifications as may be necessary to establish the eligibility of persons applying for the poverty tax exemption. L.1974, c. 185, s. 5, eff. Dec. 24, 1974.

This is the verbatim text of N.J.S.A. 54:8A-96.2, 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.