54:30A-54.2 - Deductions from or additions to subsection (c) tax

54:30A-54.2.  Deductions from or additions to subsection (c) tax
    The director, in making the computation of excise taxes due the State under  section 6(c) of this act from any taxpayer for any year, shall deduct from or  add to the amounts so determined for such year the amount of any deduction or  addition to the extent and in the manner which may heretofore have been or may  hereafter be ordered or decreed by any judgment of the tax court or any court  by reason of any error or omission in connection with the imposition of excise  taxes under section 6(c) of this act upon such taxpayer in any prior year.

     L.1963, c. 42, s. 10.  Amended by L.1983, c. 36, s. 34, eff. Jan. 26, 1983.