New Jersey attorneys have begun receiving a "2004 Attorney Fee Notice" that requires payment of a $75 assessment pursuant to the provisions of the New Jersey Medical Care Access and Responsibility and Patients First Act, P.L. 2004, c.17. Revenues from this assessment will be used for a variety of health care purposes, including payment of medical malpractice liability insurance premiums for certain medical specialties, and payment of tuition expenses for medical students studying in certain practice areas.

The New Jersey State Bar Association will be filing a lawsuit challenging the constitutionality of this legislation. Until such time as there is a definitive court ruling on the issues raised by this lawsuit, the NJSBA offers its members the following guidance:

Although designated in the Notice as a "fee", a court may determine that the assessment constitutes a tax, and so is subject to the State Tax Uniform Procedure Law (STUPL). STUPL applies to any tax that is payable or collectible by the Director of the Division of Taxation. Pursuant to N.J.S.A. 54:49-14, a taxpayer has four years to file a claim for a refund. Accordingly, attorneys who pay this fee may wish to preserve their rights by filing such a claim within the four-year period. The refund claim form is A-3730, and it can be downloaded from the website of the Department of Treasury, Division of Taxation, at www.state.nj.us/treasury/. In addition, attorneys may want to submit a letter with their payment indicating that it is being paid "under protest" and that they will be filing a refund claim. This may preserve rights to a refund if the fee is determined not to be a tax.