Tax Payer Bill of Rights

Taxpayer Bill of Rights

Your right to fair and equitable treatment under New Jersey law is guaranteed by the Taxpayers’ Bill   of Rights, which states your responsibilities and rights with respect to New Jersey Division of Taxation procedures for   refunds, collections and appeals. The Taxpayers’ Bill of Rights ensures that the   information and assistance you need to understand and meet your State tax   obligations is available.

The bill establishes your right to clear,   non-technical information about the tax implications of any situation. If the   Division notifies you that you owe tax, you have a right to clear information   about how your tax liability was determined, including how any penalty or   interest was calculated. The Division must clearly identify the purpose of any   statement it sends to you and tell you how to respond to that statement. Your   inquiries must be responded to within a reasonable amount of time.

 Other important provisions of the Taxpayers’ Bill of Rights include uniform tax and   billing procedures and reduction of penalties and interest. 

Visit the State Division of Taxation for more information.