Rule 8:6-3 Failure to Make Discovery

If someone in a Tax Court case refuses to share information or documents they were supposed to provide, the court can punish them for it. The rules that apply to this situation are the same rules used in other civil court cases in New Jersey, found in Rule 4:23-5.

The one difference is where the money goes. In Tax Court, any required payments or costs are paid to the Clerk of the Tax Court, not to another court office.