The New Jersey Tax Relief Complaint Form is a document used by taxpayers who wish to file a complaint regarding a tax relief issue or dispute with the New Jersey Division of Taxation. This form can be used to dispute a tax assessment, contest a penalty or interest assessment, or contest an administrative decision. The form must be filed within 90 days of the date of the assessment, penalty, or administrative decision. There are two types of complaint forms available: a General Tax Relief Complaint Form and a Property Tax Relief Complaint Form. The General Tax Relief Complaint Form is used to contest decisions related to income tax, corporation business tax, sales and use tax, and other taxes. The Property Tax Relief Complaint Form is used to contest decisions related to property tax appeals and other property tax-related decisions. Both forms must be completely filled out, signed, and submitted to the Division of Taxation.