Taxpayer Bill of Rights

This document, "Publication ANJ-1: New Jersey Taxpayers’ Bill of Rights," provides an overview of the legal framework ensuring fair and equitable treatment for taxpayers in New Jersey, as established by P.L. 1992, c.175 and P.L. 1998, c.106. It details taxpayers' rights to information, responsiveness from the Division of Taxation, and procedures for handling refunds, collections, and appeals, including the right to obtain information about tax implications, liabilities, and responsibilities. Key provisions include interview rights, options for payment agreements, and potential legal action against the Division for certain transgressions. The publication standardizes procedures for refunds and assessments, noting a four-year statute of limitations for most cases and specifying postmark rules for timely filings. It also outlines appeal rights for tax determinations, providing options to protest internally or appeal to the Tax Court within 90 days. Furthermore, the document details penalties for late payments or filings, such as a 5% per month late filing penalty up to 25%, a 5% late payment penalty, and a $100 per month late return penalty. It explains interest calculation (3% above prime rate, compounded annually) and collection fees (e.g., 11% referral cost recovery fee). It also clarifies conditions under which interest is paid on taxpayer refunds.