The State of NJ site may contain optional links, information, services and/or content from other websites operated by third parties that are provided as a convenience, such as Google™ Translate. Google™ Translate is an online service for which the user pays nothing to obtain a purported language translation. The user is on notice that neither the State of NJ site nor its operators review any of the services, information and/or content from anything that may be linked to the State of NJ site for any reason. -Read Full Disclaimer
A-1730 Refund Claims for Paid Additional Tax Assessments (As authorized by N.J.S.A. 54:49-14b)
For tax periods beginning on or after January 1, 1999, instead of filing a protest within 90 days, a taxpayer who receives an additional tax assessment from the Division has the option of paying the assessment and then filing a refund claim using Form A-1730, provided that certain requirements have been satisfied:
Refund Claim Requirements
The additional tax assessment must be for tax periods beginning on or after January 1, 1999.
The taxpayer has not protested or appealed any part of the assessment.
The additional tax assessment, including all penalty and interest charges associated with the tax, must have been paid within one year after the expiration of the period for protesting the assessment.
No abatement of penalty was granted. If any abatement has been granted Form A-1730 cannot be used.
The refund claim (Form A-1730) must be filed within 450 days after the expiration of the period for protesting the assessment.
The grounds for the refund claim are limited to the issues on the deficiency assessment.
All information requested on Form A-1730 must be included when the claim is submitted. Failure to complete all required lines on the form or to attach proper documentation may result in the claim being denied.
Refunds for other Assessments
A taxpayer may not use Form A-1730 to claim a refund for the following assessments as they are not additional tax assessments:
Estimated or Arbitrary Assessments
Penalty & Interest Assessments
Self Assessed Tax
Costs of Collection
Questions concerning how to file a claim or a previously filed claim should addressed to: