18:26-8.7 Assessment notices; required statements
(a) Any assessment notice changing the tax as reported by the taxpayer shall contain the statements required pursuant to subsections a, b, and d of N.J.S.A. 54:48-6.
(b) An arbitrary assessment of tax made pursuant to the provisions of N.J.S.A. 54:49-5 shall include a statement of the reason for the assessment, the action or omissions of the taxpayer which require the assessment, or the nature of the documentary evidence, if any, which has prompted the assessment, including the following:
1. In the case of an underpayment or failure of payment, a statement of the corresponding alleged correct payment and the correct date of payment; and
2. In the case of a failure to file a return, a statement of the alleged filing date.
(c) The lack of any statement otherwise required to be included with a notice pursuant to (a) above, or the lack of any description otherwise required pursuant to (b) above, shall not invalidate such notice.
(a) Any assessment notice changing the tax as reported by the taxpayer shall contain the statements required pursuant to subsections a, b, and d of N.J.S.A. 54:48-6.
(b) An arbitrary assessment of tax made pursuant to the provisions of N.J.S.A. 54:49-5 shall include a statement of the reason for the assessment, the action or omissions of the taxpayer which require the assessment, or the nature of the documentary evidence, if any, which has prompted the assessment, including the following:
1. In the case of an underpayment or failure of payment, a statement of the corresponding alleged correct payment and the correct date of payment; and
2. In the case of a failure to file a return, a statement of the alleged filing date.
(c) The lack of any statement otherwise required to be included with a notice pursuant to (a) above, or the lack of any description otherwise required pursuant to (b) above, shall not invalidate such notice.
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