- New Jersey Superior Court rejected challenges to Division of Taxation’s regulations on sales and use tax refund claims
- Taxpayers claimed regulations limited types of proof for refund claims and were arbitrary and capricious
- Court disagreed, stating director had authority to adopt regulations and regulations allowed for alternative proof of taxes paid
Source: kpmg.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
