Information About the $75 Medical Malpractice Insurance Fee
The New Jersey State Bar Association has filed a lawsuit challenging the constitutionality of the New Jersey Medical Care Access and Responsibility and Patients First Act, under which attorneys are assessed $75 per year for three years; however preliminary injunctive relief has not been granted, so the Act is still effective as enacted. Until such time as there is a definitive court ruling on the issues raised by the 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.
For answers to additional questions about the fee, you can contact the Division of Taxation
If you have not received your bill, or have questions about payment, we suggest you use the contact information provided above.
