What can a Taxpayer do if they only filed a Federal S Corporation Election but did not File a CBT-2553 "New Jersey S Corporation Election?"

Per New Jersey Division of Taxation, an authorized corporation may elect a New Jersey S corporation status effective retroactively to a prior return period. The Corporation (Taxpayer) must submit an original CBT-2553, along with a completed NJ Form CBT-2553-R. This NJ Form CBT-2553-R form contains the following 4 parts.
Part I: Name of Corporation:
Taxpayers must either type or print the name exactly as it appears on form NJ-REG and the CBT-2553 along with Federal Employer Identification Number (FEIN):
Part II Required Payment
A payment of $100.00 (non refundable) must be included for each and every year or privilege period for which this retroactive request applies.
Part III: Corporate Attestation
Print the name and title of the current corporate officer signing this document and the CBT-2553. Both documents must be signed by the same corporate officer.
Part IV: Shareholders Consent Statement
All shareholders including original and subsequent shareholders for the retroactive period in question must sign and consent to New Jersey taxation in Part IV.
The completed form CBT-2533 and CBT-2533-R should be mailed to the following address as shown below:
New Jersey Division of Revenue,
PO Box 252, Trenton, NJ 08646-0252.
After the application is reviewed, the taxpayer will be notified if the retroactive election is granted. 

Source :  http://www.asktaxguru.com/8206-what-can-taxpayer-do-if-they-only.html