New Jersey § 5:12-149
Full text of New Jersey New Jersey Statutes § 5:12-149, with citation guidance and answers to common questions.
§ 5:12-149.
The Division of Taxation may perform audits of the books and records of a casino licensee, at such times and
intervals as it deems appropriate, for the purpose of determining the sufficiency
of tax payments. If a return or deposit required by section 145 1 with regard to obligations imposed by subsection a. of section 144 of P.L.1977, c.
110 ( C.5:12-144 ) is not filed or paid, or if a return or deposit when filed or paid is determined
by the Division of Taxation to be incorrect or insufficient with or without an audit, the amount of tax or deposit
due shall be determined by the Division of Taxation . Notice of such determination shall be given to the licensee liable for the payment
of the tax or deposit. Such determination shall finally and irrevocably fix the tax unless the person against
whom it is assessed, within 30 days after receiving notice of such determination,
shall apply to the Division of Taxation for a hearing in accordance with the regulations of the Division of Taxation . 1
N.J.S.A. § 5:12-145.
Frequently Asked Questions About New Jersey § 5:12-149
What does New Jersey Statutes § 5:12-149 cover?
Section 5:12-149 is part of the New Jersey Statutes, the codified statutory law of New Jersey. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite New Jersey § 5:12-149?
A common citation format is "New Jersey Statutes § 5:12-149" (New Jersey). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of New Jersey law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the New Jersey official source linked on this page or consult a licensed New Jersey attorney.
How does New Jersey § 5:12-149 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in New Jersey can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in New Jersey.