Rule 8:4-2. Calculation of Time for Filing

(a) General The time period shall be calculated from the date of service of the decision or notice of the action taken.

(b) Where Notice of Action Is Mailed If notice of an action is mailed the time period within which a complaint for review may be filed shall be extended pursuant to R. 1:3-3.

(c) Where No Action Is Taken If action is required to be taken with respect to a tax matter on or before a fixed date and the action is not so taken, the time periods fixed by these rules shall be calculated from the date that the action was required to have been taken.