New Jersey § 54a:9-10

§ 54a:9-10.

(a) Appeal to tax court. Any aggrieved taxpayer may, within 90 days after any decision, order, finding, assessment

or action of the Director of the Division of Taxation made pursuant to the provisions

of this act, appeal therefrom to the tax court in accordance with the provisions of

the State Tax Uniform Procedure Law, R.S. 54:48-1 et seq. (b) Any aggrieved taxpayer that has neither protested or appealed from an additional assessment

of tax may, pursuant to subsection b. of R.S.54:49-14 , file a claim for refund of the assessment paid. (c) Appeal exclusive remedy of taxpayer. The appeal provided by this section shall be the exclusive remedy available to any

taxpayer for review of a decision of the director in respect of the determination

of the liability of the taxpayer for the taxes imposed by this act. (d) Credit, refund or abatement after review. If the amount of a deficiency determined by the director is disallowed in whole

or in part, the amount so disallowed shall be credited or refunded to the taxpayer,

without the making of claim therefor, or, if payment has not been made, shall be abated. (e) Date of finality of director's decision. A decision of the director shall become final upon the expiration of the period

specified in subsection (a) for filing a complaint with the tax court, if no such

complaint has been filed within such time, or if such complaint has been duly made,

upon expiration of the time for all further appeals, or upon the rendering by the

director of a decision in accordance with the mandate of the tax court or the courts

on appeal. Notwithstanding the foregoing, for the purpose of forming a complaint, the decision

of the director shall be deemed final on the date the notice of decision is sent by

mail to the taxpayer.