New Jersey Revised Statutes § 40:54d-10 -

40:54D-10. "State Tax Uniform Procedure Law" applicable
10. The tourism assessment and the tax imposed upon predominantly tourism related retail receipts pursuant to this act shall be governed by the provisions of the "State Tax Uniform Procedure Law," R.S.54:48-1 et seq.

L.1992,c.165,s.10; amended 2002, c.72, s.7.

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Last modified: October 11, 2016