For tax periods beginning on or after January 1, 1999, instead of filing a protest within 90 days, a taxpayer who receives an additional tax assessment from the Division has the option of paying the assessment and then filing a refund claim using Form A-1730, provided that certain requirements have been satisfied:
Refund Claim Requirements
Refunds for other Assessments
- The additional tax assessment must be for tax periods beginning on or after January 1, 1999.
- The taxpayer has not protested or appealed any part of the assessment.
- The additional tax assessment, including all penalty and interest charges associated with the tax, must have been paid within one year after the expiration of the period for protesting the assessment.
- No abatement of penalty was granted. If any abatement has been granted Form A-1730 cannot be used.
- The refund claim (Form A-1730) must be filed within 450 days after the expiration of the period for protesting the assessment.
- The grounds for the refund claim are limited to the issues on the deficiency assessment.
- All information requested on Form A-1730 must be included when the claim is submitted. Failure to complete all required lines on the form or to attach proper documentation may result in the claim being denied.
A taxpayer may not use Form A-1730 to claim a refund for the following assessments as they are not additional tax assessments:
- 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:
Form A-1730 and Instructions