40:54D-10. 'State Tax Uniform Procedure Law' applicable 10. The tourism assessment and the tax imposed upon predominantly tourism related retail receipts pursuant to this act shall be governed by the provisions of the 'State Tax Uniform Procedure Law,' R.S.54:48-1 et seq. L.1992,c.165,s.10; amended 2002, c.72, s.7.
New Jersey Legal Code