New Jersey State Tax Complaint is an action taken by a taxpayer to dispute an assessment of tax, or to request a refund for taxes already paid. The tax complaint must be filed with the New Jersey Division of Taxation. There are two types of New Jersey State Tax Complaints: Administrative Complaint and Judicial Complaint. An Administrative Complaint is used to challenge an assessment of tax, or to request a refund of taxes already paid. A Judicial Complaint is used when the taxpayer is unable to resolve the dispute through the Administrative Complaint process. The Judicial Complaint must be filed in a New Jersey Court. Both types of Complaints must be filed within the statute of limitations.




