Rule 8:3-8. Amended and Supplemental Pleadings

(a) Amendments Generally A party may, upon notice to all parties and proof of notice, amend pleadings at any time prior to the completion of the pretrial conference or, if there is no pretrial conference, at any time prior to the receipt of notice of the first date fixed for trial. The amendments in the amended pleadings shall be underlined. Unless the court and the proponent of the amendment are notified of objections within 20 days after service, the amendment shall be accepted. If objection is made, the matter may be listed for hearing in the discretion of the court. Amendment of the pleadings may be made thereafter only by motion for good cause shown. Amendments to conform to the evidence may be permitted in accordance with Rule 4:9-2.

(b) State Tax Cases-Additional Deficiency Notices and Claims. Provided that the statute of limitations period has not expired, a complaint may be amended at any time prior to the close of proofs to include either:

(1) An additional deficiency notice issued by the Director of the Division of Taxation or other state agency or official during the pendency of an action to review a deficiency notice for the same tax or

(2) Any additional claim for refund for the same tax.

(c) Filing The amendment of the complaint permitted under R. 8:3-8(b) shall be made by filing the amended complaint with the Tax Court and serving a copy upon all parties without the necessity of a motion.