The New Jersey Supreme Court has determined that because the public health emergency has ended, there is no longer a need to extend certain deadlines for state tax matters. On April 14, 2022, the Court issued an order which ends the extension of time for filing an administrative protest or a Tax Court appeal. An administrative protest must be postmarked by Monday, May 2, 2022 to be considered timely. This applies to any determination or finding of the Director containing protest and appeal rights that would have expired between March 19, 2020 and May 1, 2022 (but for the original order’s extension). If an administrative protest is not postmarked by May 2, 2022, the matter will be final and the Division will proceed with collection activity. (N.J. Div. of Taxation, Division Procedures and Tax Collection, 04/22/2022.)
Mandelbaum Barrett Tax Law Partner, Martin D. Hauptman, Esq. is available to answer any questions you may have. Click here for more details from the New Jersey Division of Taxation.