54:48-3. Purpose of subtitle
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/nj/title-54/chapter-48/54-48-3·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
The purpose of this subtitle is to provide as far as feasible a uniform procedure to be followed by taxpayers in relation to any state taxes and to afford uniform remedies and procedures which may be resorted to by the state in the collection of any of its taxes.