A-1730 Refund Claims for Paid Additional Tax Assessments
On September 14, 1998 the Governor signed into law Assembly Bill A-1730. One of the provisions of this Bill extends the time a taxpayer can file a refund claim for payment of an additional tax assessment levied by the Division of Taxation, for nine enumerated taxes. This provision is applicable to tax periods beginning on or after January 1, 1999. To qualify and file for a refund under the provisions of this legislation a taxpayer must meet the following requirements:
Refund Claim Requirements
1. The additional tax assessment must be for one of the following taxes:
3. No protest or appeal was filed with the Division of Taxation or the Tax Court against the additional tax assessed.
4. The additional tax assessment, including any penalty and interest charges associated with the tax, must have been paid within one year after the date the statute of limitations for protesting the assessment expires.
5. The refund claim must be filed on Form A-1730 within 450 days after the date the protest limitations period expires.
6. All information requested on refund claim Form A-1730 must be attached when the claim is submitted. Incomplete claim forms will be returned. A statement listing the facts or law for disputing the additional tax assessment with all supporting documentation must be attached.
Important Note
The following assessments are not additional tax assessments and therefore are not eligible for a refund under the provisions of N.J.S.A. 54:49-14.b.
Questions concerning how to file a claim or a previously filed claim should addressed to:
Division of Taxation
Audit Claims Processing
PO Box 275
Trenton, New Jersey 08695-0275
Or by telephone (609) 292-7578.
Refund Claim Requirements
1. The additional tax assessment must be for one of the following taxes:
- Corporation Business Tax
- Corporation Income Tax
- Estate Tax
- Gross Income Tax
- Petroleum Products Gross Receipts Tax
- Sales and Use Tax
- Savings Institution Tax
- Tobacco Products Wholesale
- Transfer Inheritance Tax
3. No protest or appeal was filed with the Division of Taxation or the Tax Court against the additional tax assessed.
4. The additional tax assessment, including any penalty and interest charges associated with the tax, must have been paid within one year after the date the statute of limitations for protesting the assessment expires.
5. The refund claim must be filed on Form A-1730 within 450 days after the date the protest limitations period expires.
6. All information requested on refund claim Form A-1730 must be attached when the claim is submitted. Incomplete claim forms will be returned. A statement listing the facts or law for disputing the additional tax assessment with all supporting documentation must be attached.
Important Note
The following assessments are not additional tax assessments and therefore are not eligible for a refund under the provisions of N.J.S.A. 54:49-14.b.
- Jeopardy Assessments
- Delinquency Assessments
- Estimated or Arbitrary Assessments
- Penalty & Interest Assessments
- Self Assessed Tax
- Costs of Collection
Questions concerning how to file a claim or a previously filed claim should addressed to:
Division of Taxation
Audit Claims Processing
PO Box 275
Trenton, New Jersey 08695-0275
Or by telephone (609) 292-7578.
