Revised: 06/2017, CN; 10328, State Tax Complaint Packet page 3 of 5
Revised: 06/2017, CN; 10325, State Tax Complaint
NOTE:
1. The use of this printed form is optional. Any complaint submitted for filing shall set forth the claim
for relief and a statement of the facts on which the claim is based, and shall conform to the rules of
court. The wording in this sample form may be modified to conform to the claim made and relief
sought in a particular case. However, the applicable State Tax Case Information Statement must be
attached to the face of the complaint.
2. A complaint for review of a State tax assessment or the denial of a claim for refund must be received
in the Tax Court Administrator's Office within the 90-day time period provided by the rules of court
together with proof of service as required and the correct filing fee.
3. If you are contesting a State tax administered by an agency other than the Division of Taxation, this
form must be modified so that the defendant will be the Director of the State agency administering
the tax in contest.
4. A copy of the notice or determination in controversy must be attached to the complaint. Rule
8:3-5(b)(1).
5. A complaint by a taxpayer seeking review of a certification of debt issued by the Director of the
Division of Taxation pursuant to N.J.S.A. 54:49-12 shall have attached thereto, where available,
copies of the Certificate of Debt and the underlying assessment. The complaint shall state whether
the issuance of the Certificate of Debt or the underlying assessment is being challenged. A
challenge to the assessment may be reviewed only if the applicable period for filing a complaint to
challenge this assessment had not previously expired.
Please note:
Rule 1:38-7(b) requires attorneys and self-represented litigants to redact (remove) confidential personal
identifiers from all documents prior to filing, unless required by statute, court rule, administrative
directive or court order.
Rule 1:38-7(a) defines a confidential personal identifier as a Social Security number, driver's license
number, vehicle plate number, insurance policy number, active financial account number, or active
credit card number. An active financial account number may be identified by the last four digits when
the account is the subject of litigation and cannot otherwise be identified.
It is not the responsibility of court staff to redact (remove) confidential personal identifiers when
included in pleadings or other documents submitted to the court.