N.J. Stat. » Title 54 — TAXATION
New Jersey Statutes

N.J. Stat. § 54:48-1 (2026)

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✓ current as of May 2026
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54:48-1. This subtitle may be cited as the State Uniform Tax Procedure Law.

Amended 1983, c.36, s.46; 1999, c. 208, s.12.

Notes of Decisions
Cited in 22 cases (14 in the last 5 years), 1999–2026 · leading case: Lexington Nat'l Ins. Corp. v. Ranger Ins. Co., 326 F.3d 416 (3d Cir. 2003).
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Lexington Nat'l Ins. Corp. v. Ranger Ins. Co., 326 F.3d 416 (3d Cir. 2003). “See N.J. Stat. Ann. §§ 54:48-1 to 54:53-18 (West 2002); see also N.”
In Re DeJesus, 243 B.R. 241 (Bankr. D.N.J. 1999). · cites it 2× “In contrast, the State Tax Uniform Procedure Law, N.J.S.A. 54:48-1 through 54:53-17, provides uniform remedies and procedures in imposing assessments and collecting state tax debts.”
New Jersey v. United States (In Re Johns), 242 B.R. 265 (D.N.J. 1999). “N.J.S.A. 54:48-1 et seq.; N.J.S.A. 54:39-49.”
Rancor Props., LLC v. City of Ocean City (N.J. Tax Ct. 2026). · cites it 2× “Appeals from a determination of the Board may be made to the tax court in accordance with the provisions of the State Tax Uniform Procedure Law, N.J.S.A. 54:48-1 et seq., within ninety (90) days after the date of such determination.”
Chabad Old Tappan, Inc. Vs. Borough of Old Tappan (l-8946-18, Bergen Cnty. & Statewide) (N.J. Super. Ct. App. Div. 2020). “54:51A-22(a), a provision of the State Uniform Tax Procedure Law (SUTPL), N.J.S.A. 54:48-1 A-4375-18T3 7 to 54-6, authorizes an award of attorney's fees and costs, not to exceed $15,000, to "[a] prevailing taxpayer in a court proceeding in connection with the determination,…”
Phone Recovery Servs., LLC Vs. Verizon New Jersey, Inc. (l-2257-13, Mercer Cnty. & Statewide) (N.J. Super. Ct. App. Div. 2020). “On the motion's return date, the judge raised on his own whether the State Uniform Tax Procedure Law, N.J.S.A. 54:48-1 to 54-6, precluded this action.”
12296-20 - Donna Porcaro v. Dir., Div. of Taxation (N.J. Tax Ct. 2023). “The legal standard governing service of notice by the Director, Division of Taxation is set forth in the State Uniform Tax Procedure Law, N.J.S.A. 54:48-1 to 54:54-6 (UPL). Therein, N.”
Thomas Nuscis v. John Kee (N.J. Super. Ct. App. Div. 2024). “After the trial court denied defendants' motion, plaintiff amended his complaint to incorporate the allegation that defendants also violated the State Tax Uniform Procedure Law (The Taxpayer Bill of Rights), N.J.S.A. 54:48-1, -7. Defendants filed a second motion to dismiss,…”
Donna Porcaro v. Dir., Div. of Taxation (N.J. Tax Ct. 2024). “Conclusions of Law The legal standard governing service of notice by defendant is set forth under the State Uniform Tax Procedure Law, N.J.S.A. 54:48-1 to 54:54-6 (“UPL”). Therein, N.”
Gabrielle Yablonsky v. Dir., Div. of Taxation (N.J. Tax Ct. 2017). “Although the First Final Determination referenced the State Uniform Tax Procedure Law (“SUTPL”), N.J.S.A. 54:48-1, et seq., the court found that it did not strictly adhere to the minimum requirements of the SUTPL.”
Andrew J. Shechtel v. Dir., Div. of Taxation (N.J. Tax Ct. 2018). “54:32B-26, a sales and use tax provision, as authority for Taxation to impose penalties and interest on underpaid taxes not remitted in time as provided under N.J.S.A 54:48-1, -4. It also cited to N.J.”
Stanziale, Jr. v. Valley Nat'l Bank (Bankr. D.N.J. 2021). “N.J.S.A. 54:48-1 et seq.; N.J.S.A. 54:39-49.”
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