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New Jersey Statutes Annotated (Tax)
2,253 sections.
Title 54 — Taxation2,013 sections
Chapter 1
- 54:1-1. State tax department continued; "department" defined
- 54:1-2. Department; powers and duties
- 54:1-2.1 Property Taxpayer Bill of Rights
- 54:1-6. Commissioner to replace former board; exception
- 54:1-7. Official seal; form
- 54:1-8. Assistants; employment, duties and compensation
- 54:1-11. Special deputy; powers continue until revoked; salary and status unaffected
- 54:1-12. Commissioner may reorganize department; abolish positions
- 54:1-13. Annual report to legislature; recommendations
- 54:1-14. Books, records and documents; custody
- 54:1-15. Municipal maps for tax purposes; preparation; authority of state department
- 54:1-16. Commissioner may issue subpoenas to witnesses
- 54:1-17. Oaths administered; order compelling person to submit to examination
- 54:1-18. Investigation of irregularity or inequality of assessments
- 54:1-19. Examination of assessors and other witnesses; view premises
- 54:1-20. Increase of assessments to equalize valuations
- 54:1-21. Decrease and equalization of assessments
- 54:1-22. Notice to assessor and owner before change
- 54:1-23. Notice and publication; service
- 54:1-24. Taxes to conform to corrected valuation
- 54:1-25. Investigation of method of local assessors
- 54:1-26. Authority of director to reassess property
- 54:1-27. Order for reassessment; failure of assessor to comply; appointment of substitute
- 54:1-28. Notice of investigation; publication; mailing
- 54:1-29. Completion of reassessments; correction of duplicates; expenses
- 54:1-30. Investigation for securing true valuation every five years
- 54:1-33. State equalization table prepared; copies to county boards and state comptroller
- 54:1-34. Equalization of assessments between counties; annual hearing
- 54:1-35. Preparation of abstract of total ratables
- 54:1-35.1. Table of equalized valuations; promulgation; place to be kept
- 54:1-35.2. Form and contents of table
- 54:1-35.25. Examinations; applications; qualifications; fee
- 54:1-35.25a. Dispensation with 4-year college requirement; duration
- 54:1-35.25b Continuing education, training requirements for certified tax assessors
- 54:1-35.26. Tax assessor certificate; fee
- 54:1-35.27. Preservation of applications, test papers, etc.; records; destruction
- 54:1-35.28. Certificate issued without examination; fee
- 54:1-35.29 Revocation, suspension of tax assessor certificate
- 54:1-35.3. True value; determination of ratio of aggregate assessed to aggregate true valuation of real estate
- 54:1-35.30. Certificate necessary for appointment or reappointment
- 54:1-35.31 Reappointment or re-election; term; removal; dismissal
- 54:1-35.32. Tenure of office
- 54:1-35.33. Joint municipal tax assessor; eligibility
- 54:1-35.34. Rules and regulations
- 54:1-35.35. Rules; standards for valuation and revaluation of real property; qualifications for firms and individuals under contract with municipality as assessors
- 54:1-35.36. Contract by municipality for valuation or revaluation of real property; approval by director of division of taxation
- 54:1-35.37. Person aggrieved by determination; hearing
- 54:1-35.39. Short title
- 54:1-35.4. Review of equalization table
- 54:1-35.40. Findings, determinations
- 54:1-35.41. Definitions
- 54:1-35.42. Allowance of relvaluation relief abatements
- 54:1-35.43. Determination of eligible properties
- 54:1-35.44. Certification of aggregate amount of revaluation relief abatements allowable
- 54:1-35.45. Delivery of tax bills to individuals assessed
- 54:1-35.46. Alternate payment date
- 54:1-35.47. Calculation of revaluation relief abatements
- 54:1-35.48. Tax liability not less than base year
- 54:1-35.49. Policies, procedures
- 54:1-35.5. Effective date
- 54:1-35.50. Rules, regulations
- 54:1-35.6. Real estate sales ratio records as public records
- 54:1-35a. Definitions
- 54:1-35b. Average ratio and common level range; determination; certified list
- 54:1-35c. Average ratio; determination without usable real estate sales
- 54:1-36. Failure to obey constitution and laws; commissioner to declare vacancy
- 54:1-37. Assessor not complying with law removable by court
- 54:1-39. Order of removal; successor appointed
- 54:1-40. Person removed ineligible for same office for five years
- 54:1-41. Appeals to state board of tax appeals; procedure
- 54:1-42. Commissioner may acquire property to satisfy claim; limitation
- 54:1-43. Sale of property; approval by state house commission; use of proceeds
- 54:1-44. Use of property before sale; use of proceeds; repairs
- 54:1-45. Separate accounts kept
- 54:1-46. Short title
- 54:1-47. Definitions
- 54:1-48. Municipal purposes tax assistance fund; establishment; distribution of deposits
- 54:1-49. Qualifying municipalities; annual payments; computation; limitations
- 54:1-50. Participating municipalities; annual payments; computation; limitations
- 54:1-51. Allocation of funds
- 54:1-52. Date of payment
- 54:1-53. Appropriations
- 54:1-54. Inclusion of amount of state aid in municipal budget
- 54:1-58.1. List of unlocated
- 54:1-68. Short title
- 54:1-69. Legislative findings
- 54:1-70. Definitions
- 54:1-71. Pinelands municipal property tax stabilization board; members; duties
- 54:1-72. Pinelands municipal property tax stabilization fund; state budget annual request
- 54:1-73. Report by assessor
- 54:1-74. Valuation base
- 54:1-75. Entitlement amount
- 54:1-76. Payment of entitlement
- 54:1-77. Revision of land use ordinance
- 54:1-78. Priorities for disbursements
- 54:1-79. Certified entitlement amount; anticipation of sums in budget
- 54:1-80. Reports; review; budget changes
- 54:1-81. Sums received not considered an exception or exemption
- 54:1-82. Pinelands municipal property tax stabilization commission; membership; report; hearings
- 54:1-83. Anticipation of amount of entitlement in budget; rules and regulations
- 54:1-84 "Pinelands Property Tax Assistance Fund"; administration, definitions
- 54:1-85 Distribution of funds; definitions
- 54:1-86 Short title
- 54:1-87 Findings, declarations relative to property tax assessment reform
- 54:1-88 Definitions relative to property tax assessment reform
- 54:1-89 Appointment of county assessor
- 54:1-90 Real property revaluation by municipality
- 54:1-91 Appointment of deputy, assistant deputy county assessors
- 54:1-92 Duties of county assessor
- 54:1-93 Determination of taxable status of property
- 54:1-94 Review, revision or correction
- 54:1-95 Annual tax list, property values available for public inspection
- 54:1-96 Hiring preference
- 54:1-97 Schedule for abolishment of office of municipal tax assessor
- 54:1-98 Preference for appointment as deputy county assessor; tenure
- 54:1-99 Transfer of property assessment function
- 54:1-100 Rules, regulations
- 54:1-101 Short title
- 54:1-102 Findings, declarations relative to the "Real Property Assessment Demonstration Program."
- 54:1-103 Definitions relative to the "Real Property Assessment Demonstration Program."
- 54:1-104 Real property assessment demonstration program
- 54:1-105 Adoption of alternative real property assessment calendar
- 54:1-106 Rules, regulations
Chapter 4
- 54:4-1 Property subject to taxation
- 54:4-1.1. Pending litigation unaffected; effect on existing assessment, lien, or obligation to pay taxes; omitted property
- 54:4-1.10. Tax exempt real property; activity conducted for profit; tax liability of private party
- 54:4-1.11. Procedures for administration of tax
- 54:4-1.12. Storage tank deemed real property
- 54:4-1.13. Short title
- 54:4-1.14. Findings, declarations
- 54:4-1.15. Definitions
- 54:4-1.16. Schedule for reducing assessment
- 54:4-1.17 Construction of 1997 utility tax act
- 54:4-1.18 Definitions relative to taxation of recreational vehicles
- 54:4-1.19 Exemption from taxation as real property for certain recreational vehicles
- 54:4-1.2. Short title
- 54:4-1.20 Outdoor advertising sign, structure deemed real property
- 54:4-1.3. Legislative findings and determinations
- 54:4-1.4. Definitions
- 54:4-1.5. Manufactured homes subject to taxation as real property
- 54:4-1.6. Municipal service fee; ordinance; imposition on manufactured homes in mobile home park; determination of amount; collection by owner of mobile home park; transmittal; interest on delinquencies; rent surcharge
- 54:4-1.7. Sales tax; imposition on manufacturer's invoice price of manufactured home on first sale
- 54:4-1.8. Trailers; inapplicability of act
- 54:4-1.9. Transfer inheritance and estate tax; application to manufactured homes
- 54:4-2. Taxation of property of corporations
- 54:4-2.10. Anticipation of taxes to be collected from leasehold estates
- 54:4-2.11. Leasehold estates existing October 1, 1949
- 54:4-2.12 Application of act, exemptions
- 54:4-2.13. Effective date
- 54:4-2.25. Standard of value for assessment of real property; taxable value
- 54:4-2.26. Percentage level of taxable value; limits
- 54:4-2.27. Time for establishment of percentage level of taxable value; uniform application; alteration; failure to establish
- 54:4-2.2a. State property defined
- 54:4-2.2b. State property; assessment and subjection to in lieu tax payment
- 54:4-2.2c. Statements of taxable value
- 54:4-2.2d. Review and revision of list and assessment by director; notice; finality of determination by director
- 54:4-2.2e. State's liability for in lieu tax payments; computation; limitations
- 54:4-2.2e1. Adjustments to in lieu of tax payment
- 54:4-2.2f. Certification of amount of liability
- 54:4-2.2g. Annual appropriation; inclusion in budget
- 54:4-2.2h. Anticipation by municipalities in preparation of annual budget
- 54:4-2.2i. Payment; dates
- 54:4-2.2j. Appropriation lower than amount necessary for full funding; apportionment of payments
- 54:4-2.2k. Rules and regulations; access to facts and information
- 54:4-2.3. Exempt property leased to person whose property is not exempt
- 54:4-2.31. Personal property classifications; rules and regulations
- 54:4-2.32. Partial invalidity
- 54:4-2.33. Repeals
- 54:4-2.34. Applicability of act
- 54:4-2.35. Intention of legislature
- 54:4-2.37. Time of performance
- 54:4-2.38. Time of performance
- 54:4-2.39. Return of tangible personal property used in business
- 54:4-2.4. Leasehold less than calendar year; proportionate assessment
- 54:4-2.40. Failure to file return; penalty
- 54:4-2.41. Use of returns; destruction
- 54:4-2.42. Confidential nature of returns
- 54:4-2.43. Co-operation and assistance of assessors and public officials
- 54:4-2.44. Standard of value; assessment
- 54:4-2.46. Time of determining true value; assessment date
- 54:4-2.47. Taxable value of tangible personal property; computation
- 54:4-2.48. Return of taxable personal property; filing; review, audit and determination
- 54:4-2.49. Failure to file return; penalty
- 54:4-2.49a. No first year payment
- 54:4-2.5. Added Assessment Lists
- 54:4-2.50. Rules and regulations
- 54:4-2.51. Partial invalidity
- 54:4-2.53. Application of act
- 54:4-2.6. Collection of taxes on leasehold estate
- 54:4-2.7. Appeal
- 54:4-2.8. Lien upon leasehold estate
- 54:4-2.9. Proportionate cancellation on termination of leasehold estate
- 54:4-3.10 Property of firefighters' association, exemption from taxation
- 54:4-3.11. Exemption of franchises; railroad and canal property
- 54:4-3.113. Definitions
- 54:4-3.113a Definitions relative to certain renewable energy systems
- 54:4-3.113b Property certified as renewable energy system exempt from taxation
- 54:4-3.113c Requirements for certification by local enforcing agency
- 54:4-3.113d Certification by local enforcing agency
- 54:4-3.113e Revocation of certificate
- 54:4-3.113f Review for aggrieved persons
- 54:4-3.113g Rules, regulations
- 54:4-3.114. Certified solar energy system
- 54:4-3.115. Certification; application; inspection of premises
- 54:4-3.116. Certification; qualifications; contents; filing; effective date of exemption
- 54:4-3.117. Revocation; grounds
- 54:4-3.118. Review; action of enforcing agency; action of assessor or director of division of taxation
- 54:4-3.119. Amount of exemption; determination
- 54:4-3.120. Rules and regulations
- 54:4-3.13. Exemption of property of public fire patrol or salvage corps
- 54:4-3.130. Definitions
- 54:4-3.131. Certified automatic fire suppression system; tax exemption
- 54:4-3.132. Certification; application; inspection
- 54:4-3.133. Certificate; issuance; contents; commencement of exemption
- 54:4-3.134. Revocation
- 54:4-3.135. Appeals from action of enforcing agency, director of division of taxation or assessor
- 54:4-3.136. Amount of exemption from assessed valuation
- 54:4-3.137. Rules and regulations
- 54:4-3.138. Tax exemption
- 54:4-3.139. Findings, determinations
- 54:4-3.140. Definitions
- 54:4-3.141. Determination of need of rehabilitation; conversion or building of residential properties by municipal governing body
- 54:4-3.142. Abatements of real property taxes for qualified residential property; application, approval, requirement
- 54:4-3.143. Tax abatements for purchaser of residential property in urban redevelopment project
- 54:4-3.144. Application procedure for tax abatement
- 54:4-3.145 Financial agreement; payments in lieu of taxes
- 54:4-3.146. Annual administration fee payable by owner to municipality
- 54:4-3.147. Payments to be made quarterly, failure to pay; penalty
- 54:4-3.148. Liability of owner for real property taxes on land
- 54:4-3.149. No abatement granted for properties on which taxes are delinquent
- 54:4-3.15 Exemption of property used by veterans who sustained a permanent disability
- 54:4-3.151. Findings, declarations relative to contaminated real property
- 54:4-3.152. Definitions
- 54:4-3.154. Ordinance providing for tax exemptions
- 54:4-3.156. Financial agreement evidencing approved exemption
- 54:4-3.158 Remedial action workplan
- 54:4-3.159 Real property acquired by Meadowlands Conservation Trust exempt from taxation
- 54:4-3.160 Resolution to provide property tax exemption for medical practices in Health Enterprise Zones
- 54:4-3.161 Tenant rebate to medical dental practice, administration
- 54:4-3.18. Exemption of turnpikes
- 54:4-3.19. Exemption of metals in transit
- 54:4-3.20. Exemption of personal property in storage
- 54:4-3.21. Exemption of motor vehicles
- 54:4-3.24. Exemption of property of certain young people's associations; limitation
- 54:4-3.26. Exemption of certain property of fraternal organizations
- 54:4-3.26a. Exemption of property of fraternal organizations; date of application
- 54:4-3.27. Exemption of property of certain volunteer aid and relief associations or organizations
- 54:4-3.28. Growing crops, trees, shrubs and vines not taxable before severance
- 54:4-3.29. Veterans' loans, exemption from taxation
- 54:4-3.3 Exemption of public property
- 54:4-3.30 Disabled veteran's exemption
- 54:4-3.30a Exemption from taxation for certain tenants
- 54:4-3.31 Filing of claim
- 54:4-3.32 Return of certain taxes collected on exempt property
- 54:4-3.33 "Dwelling house" defined
- 54:4-3.34. "Total blindness" defined
- 54:4-3.35. Exemption for residences of district supervisors of religious organizations
- 54:4-3.3a. Real property acquired by state, state agency or state authority; exemption during period following acquisition
- 54:4-3.3b. Date of commencement of exemption
- 54:4-3.3c. Acquisition defined
- 54:4-3.3d. Liability of state for taxes after acquisition
- 54:4-3.3e. Jurisdiction over dispute
- 54:4-3.3f. Inapplicability of act to taxes or payments in lieu of taxes provided by law; priority of conflicting laws
- 54:4-3.3g Definitions relative to certain properties acquired by municipalities
- 54:4-3.4. Exemption of certain property of Passaic valley sewerage commission
- 54:4-3.48. Exemption of blast or radiation fallout shelters
- 54:4-3.49. Definition
- 54:4-3.50. Application for exemption
- 54:4-3.51. Continuance of exemption
- 54:4-3.52 Historic sites; conditions; tax exemption; fee
- 54:4-3.53 Certification of historic sites
- 54:4-3.54 Cancellation of certification; issuance of new certification
- 54:4-3.54a Certain historic properties exempt from taxation; qualifications
- 54:4-3.54a1 Findings, declarations relative to tax exemptions for certain historic site real property
- 54:4-3.54a2 Certain tax exemptions null and void; liability for certain taxes
- 54:4-3.54b Certification of building as historic site; conditions; rules, regulations
- 54:4-3.54c Cancellation of certification, notification
- 54:4-3.55. Pleasure boats
- 54:4-3.56. Equipment for abating or preventing pollution; exemption
- 54:4-3.57. Certification of air pollution abatement facility
- 54:4-3.58. Revocation of pollution abatement certificate
- 54:4-3.59. Exemption of improvement to water supply or sewerage disposal system
- 54:4-3.6 Tax exempt property
- 54:4-3.60. Definition
- 54:4-3.61. Application for exemption
- 54:4-3.62. Continuance of exemption
- 54:4-3.63. Legislative findings and declaration
- 54:4-3.64. Land for conservation or recreation purposes owned by nonprofit corporation or organization; certification of qualification
- 54:4-3.65. Application; filing; contents
- 54:4-3.66. Certification; procedure; qualifications
- 54:4-3.67. Annual certification of qualification
- 54:4-3.68. Time for filing statements of exemption; proof of right for continuance of exemption
- 54:4-3.69. Use of property for other than conservation or recreation purposes; roll-back taxes
- 54:4-3.6a. Exemption of property of nonprofit association used for production and broadcasting of educational television and radio
- 54:4-3.6b. Continuation on transfer from one to another nonprofit organization
- 54:4-3.6c. Charitable or religious associations or corporations; failure to file timely claim; refund; ordinance of municipality
- 54:4-3.6d. Lease of tax exempt property
- 54:4-3.6e. Leased school district property
- 54:4-3.6f Exemption from property taxation, special assessments for certain sports and entertainment projects
- 54:4-3.6g Payment of net rents, revenues to city, independent audits
- 54:4-3.6h Powers, rights, privileges exercised by city
- 54:4-3.6i Terms defined
- 54:4-3.6j Exemption from taxation for certain properties used as hospital or satellite emergency care facility; definitions
- 54:4-3.7. Charitable institution tax exemption
- 54:4-3.70. Administrative rules
- 54:4-3.71. Severability
- 54:4-3.79. Standards and guidelines; rules and regulations
- 54:4-3.9. Exemption of burial grounds and vaults
- 54:4-4. Certain municipal land extending into another county
- 54:4-4.4. Initial, further statements
- 54:4-5a. Remission of county taxes
- 54:4-5b. County institution; defined
- 54:4-6. County tax rebate
- 54:4-6.1. Credit to municipality where federal agency or corporation paid portion only of taxes for municipal purposes
- 54:4-6.10. Regulations
- 54:4-6.11. Double damages
- 54:4-6.12. Failure to provide rebate, notice, certification, information required, penalty; enforcement; jurisdiction
- 54:4-6.13. Severability
- 54:4-6.2. Short title
- 54:4-6.3 Definitions relative to tenants property tax rebates
- 54:4-6.4. Property tax rebate to tenants by owner of qualified real rental property
- 54:4-6.5. Computation of amount of property tax reduction
- 54:4-6.6. Computation of property tax rebate
- 54:4-6.7. Payment of property tax rebate, credit
- 54:4-6.8. Statement of amount paid and certification of compliance; posting notice of list of rent rebate
- 54:4-7. Deductions for slaughter of condemned cattle
- 54:4-8. Deductions made by tax collector; resolution
- 54:4-8.10 Definitions
- 54:4-8.11 Veterans' tax deduction
- 54:4-8.12 Application for tax deduction
- 54:4-8.13. Filing of application with assessor
- 54:4-8.15 Facts essential to support claim for deduction
- 54:4-8.16. Continuance of deductions
- 54:4-8.17 Apportionment of veteran's deduction; additional to other entitlements
- 54:4-8.18 Continuance to deduction right; change in status
- 54:4-8.19. Rules and regulations; forms
- 54:4-8.20. Administration of oaths
- 54:4-8.21. Appeals
- 54:4-8.22. Repeal
- 54:4-8.23. Application of act
- 54:4-8.24 Reimbursement to taxing district relative to veterans' property tax deductions
- 54:4-8.25 Property tax deferment for certain persons in military service
- 54:4-8.26 Written application for tax deferral; tax lien during deferment prohibited
- 54:4-8.27 State payment to municipality, refund upon payment
- 54:4-8.40. Definitions
- 54:4-8.41. Deduction against tax assessed against real property of resident citizen over 65 or permanently and totally disabled with yearly income within limitations; maximum amount
- 54:4-8.41a. Surviving spouse over 55; entitlement of deduction
- 54:4-8.42 Written application for deduction; inquiry into right
- 54:4-8.43. Time for filing application for deduction; allowance; contingent liability for taxes; delayed filing; refund
- 54:4-8.44. Facts essential to support claims for deduction
- 54:4-8.44a Filing for tax deduction
- 54:4-8.45. Continuance of deduction right; change in status
- 54:4-8.46. Tenants in common, joint tenants, tenants by entirety, partners, and fiduciaries; rights to deductions
- 54:4-8.47. Rules and regulations; forms; applications without sworn oaths
- 54:4-8.48. Administration of oaths
- 54:4-8.49. Appeals
- 54:4-8.50. Repeal
- 54:4-8.51. Application of act
- 54:4-8.52. Certification of tax deductions to director
- 54:4-8.53. Inspection of records
- 54:4-8.53a Reimbursement to taxing district relative to deductions
- 54:4-8.54. Inclusion of deductions in abstract of ratables for county
- 54:4-8.55. Notification of deduction; credit to corporation, cooperative, shareholder
- 54:4-8.56. Regulations
- 54:4-8.57 Short title
- 54:4-8.58 Definitions relative to the homestead credit act
- 54:4-8.58a Homestead rebate determination in tax years 2003 to 2005; rebates or credits for tax year 2006 and after; ANCHOR rebates, determination
- 54:4-8.59 Homestead rebate or credit, amount; eligibility; determination
- 54:4-8.60 Rebates for residential rental property units, amount; eligibility, conditions
- 54:4-8.61 Rebates for property taxes and rent
- 54:4-8.61a Additional benefits, ANCHOR Property Tax Relief Program
- 54:4-8.62 Rebate, credit applications
- 54:4-8.63 Rebates, credits, distribution, payment
- 54:4-8.63a ANCHOR rebates paid, September 15
- 54:4-8.64 Property tax delinquency; withholding of rebates, credits
- 54:4-8.65 Rebates, credits not subject to legal process; exceptions
- 54:4-8.66 Appeal to tax court from director's determination of amount
- 54:4-8.66a Misrepresentation, penalty
- 54:4-8.66c Recovery of rebates, credits
- 54:4-8.66d Rules, regulations
- 54:4-8.66e Administrative costs appropriated annually
- 54:4-8.67 Definitions relative to homestead property tax reimbursement
- 54:4-8.68 Income eligibility limits, adjustment
- 54:4-8.68a Eligibility determination, benefit payments
- 54:4-8.69 Annual reimbursement entitlement
- 54:4-8.70 Application for homestead property tax reimbursement
- 54:4-8.71 Payments mailed
- 54:4-8.72 Proportionate shares, forms of ownership
- 54:4-8.73 Rules, regulations
- 54:4-8.74 Determination of base year
- 54:4-8.75 Violations, penalties
- 54:4-8.75a Short title
- 54:4-8.75b Definitions
- 54:4-8.75c Stay NJ property tax credit program, established
- 54:4-8.75d Combined single application form, promulgation
- 54:4-8.75e Stay NJ property tax credit, distribute, tax collector, eligible claimant, homestead, municipality
- 54:4-8.75f Combined single application form, applicant information required; extension, good cause; procedures
- 54:4-8.75g Stay NJ property tax credit is claimed, eligible claimant's proportionate tax share, assessed against homestead, excess
- 54:4-8.75h Delinquency, property tax payment, cooperative, mutual housing corporation, continuing care retirement community, procedure
- 54:4-8.75i Intentional misrepresentation, repayment, property tax credit, penalties
- 54:4-8.75j Erroneous property tax credit payment, failure to return, interest; installment agreement; deficiency
- 54:4-8.75k Regulations
- 54:4-8.75l Annual appropriations
- 54:4-8.75m Nonlapsing account, property tax benefits, principal residences, homestead owners, tenants, 65 years, age
- 54:4-8.75n Restrictions, impact, interference
- 54:4-8.75o "Stay NJ Task Force" established, membership, report to Governor, Legislature
- 54:4-8.75p Review, Legislature, Governor, Stay NJ Task Force, recommendations
- 54:4-8.75p1 Information collection, property tax credit implementation
- 54:4-8.75p2 Authorization of administrative action, Stay NJ program, homestead property tax reimbursement program, ANCHOR Property Tax Relief Program
- 54:4-8.76 Short title
- 54:4-8.77 Findings, declarations relative to regionalization of certain local government services
- 54:4-8.78 Definitions relative to regionalization of certain local government services
- 54:4-8.79 Application for State aid to reduce property taxes; REAP formula
- 54:4-8.80 Regional Efficiency Aid Program
- 54:4-8.81 Rules for REAP aid to tenants
- 54:4-8.82 Limitation on amount of deductions
- 54:4-9.1. Tangible personal property not used in business other than household property and personal effects; assessment and taxation; valuation; rate
- 54:4-9.2. Tangible household property and personal effects; assessment and taxation; exception; valuation; rate
- 54:4-9.3. Limitations; increase in taxable value; determination and assessment of taxable value where no return filed
- 54:4-10. Guardians and representatives; assessments in name of; estates
- 54:4-12. Assessor; duties; ascertain persons and property taxable
- 54:4-13. Refusal of person to be sworn or answer; penalty
- 54:4-16. Assessor empowered to examine under oath
- 54:4-17. Oath; form and content
- 54:4-20. Exemption of personal property of life insurance companies subject to franchise tax
- 54:4-23 Assessment of real property; conditions for reassessment
- 54:4-23.1. Short title
- 54:4-23.10. Determination of true value of land for purposes of state school aid and determining apportionment valuation
- 54:4-23.14 Application form; contents; violations, penalties
- 54:4-23.15. Continuance of valuation, assessment and taxation under act
- 54:4-23.15a. Mailing of form to claim continuance of valuation, assessment and taxation; notice of filing requirement
- 54:4-23.16. Separation or split off of part of land
- 54:4-23.18. Location of contiguous land in more than one taxing district
- 54:4-23.19. Tax list and duplicate; factual details
- 54:4-23.2. Value of land actively devoted to agricultural or horticultural use
- 54:4-23.20 State Farmland Evaluation Committee
- 54:4-23.21. Rules and regulations; forms
- 54:4-23.22. Partial invalidity
- 54:4-23.23. Applicability to tax year 1965 and subsequent tax years
- 54:4-23.24. Residential property rezoned into commercial or industrial zone; valuation and assessment
- 54:4-23.3 Agricultural use of land
- 54:4-23.3a. Application; review for compliance
- 54:4-23.3b. Disqualification
- 54:4-23.3c Land use for taxation purposes
- 54:4-23.3d Development of guidelines for certain agricultural, horticultural practices
- 54:4-23.3e Land used not considered in agricultural, horticultural use
- 54:4-23.4 Land deemed in horticultural use
- 54:4-23.5 Land deemed actively devoted to agricultural, horticultural, woodland use
- 54:4-23.6. Qualifications for valuation, assessment, taxation
- 54:4-23.7 Considerations of assessor in valuing land
- 54:4-23.7a Definitions applicable to C.54:4-23.7a and C.54:4-23.7b
- 54:4-23.7b Provision of plan with application
- 54:4-23.8. Determination of amount of rollback taxes
- 54:4-23.9. Procedure for assessment, collection, payment, etc., of roll-back taxes
- 54:4-23a. Single family dwelling; date of addition to assessment list; issuance of certificate of occupancy and actual occupation; limitation of time
- 54:4-23b Inspections of real property for purposes of reassessment
- 54:4-23c Rules, regulations
- 54:4-24. Assessor's list; form and content
- 54:4-25. Tract lying between two districts; how assessed
- 54:4-26. Assessor to follow forms and methods prescribed by director
- 54:4-27. Exempt property listed separately
- 54:4-28. Assessments by block system and house number
- 54:4-29. Purchaser of realty may present deed to assessor for certificate
- 54:4-30. Duty of county recording officer where deed not certified
- 54:4-31 Abstract of deed provided electronically, mailed to assessor
- 54:4-32. Fee; refusal of deed for lack of address
- 54:4-33. Taxation of mortgaged property
- 54:4-34. Statement by owner; written request; refusal to render; valuation of property by assessor; denial of appeal; grounds
- 54:4-34.3. Allowance of additional veterans' exemptions or deductions after apportionment; adjustment
- 54:4-35 Period for assessing; assessor's duplicate; preliminary, final assessment list
- 54:4-35.1 Material depreciation of structure; determination of value
- 54:4-36. Assessor's affidavit; form and content
- 54:4-36.1. Statement of estimated total amount of approved tax deductions
- 54:4-37. Penalty for failure to file duplicate; removal of assessor
- 54:4-38 Public inspection notice; advertisement; appeals
- 54:4-38.1 Notice of current assessment, preceding year's taxes, changed assessments; deadline for appeal
- 54:4-39. Amount appropriated for schools; notification by state comptroller
- 54:4-40. Amount required by general tax for state purposes; notification
- 54:4-41. County requirements certified by clerk of freeholders; apportionment between districts
- 54:4-42. Tax requirements certified to county tax board
- 54:4-43. Judgment executions added to tax requirements; duty of county board
- 54:4-44. Inclusion in next levy in certain cases
- 54:4-45 Certified statement of amount of moneys appropriated for school purposes
- 54:4-46. Tax lists and duplicates revised by county board
- 54:4-46.1. Adding amount of approved tax deductions to net amount to be raised by taxation
- 54:4-47. Revision and equalization; functions of county board
- 54:4-48. Changes entered; amount of total tax fixed
- 54:4-49 Apportionment valuation; amount to be apportioned among taxing districts; debits and credits
- 54:4-49.1. Apportionment valuation; property with local property taxes in default and lien unenforceable
- 54:4-50. Reductions in assessments after rate fixed; additional payments; determination
- 54:4-51. Excess payment; crediting and application
- 54:4-52 Table of aggregates for county; prepared by county board
- 54:4-52.1. Effective date
- 54:4-53. Clerical errors; adjustment in following year
- 54:4-54. Correction of errors; assessment against or payment on wrong property; refund
- 54:4-55. Corrected duplicates returned to taxing districts; lists remain on record
- 54:4-55.1. Custody of duplicate tax lists by collectors--Failure to return--Penalty
- 54:4-56. Taxes on property sold; apportionment; lien unaffected
- 54:4-57. Taxes on federal property; payment by municipality deferred until collected
- 54:4-58. Tax, assessment or water rate not set aside for irregularities or illegality
- 54:4-59. Court to amend and fix amount due
- 54:4-60. Lien; court may make proper levy
- 54:4-61. When assessment not to be set aside
- 54:4-62. Amendment of assessment; grounds; computation
- 54:4-63.1. "Completed" defined
- 54:4-63.10. Payments by municipality to county
- 54:4-63.11. Appeals from added assessments
- 54:4-63.11a. Extension for hearing of appeal for added assessments
- 54:4-63.12. Power of county board of taxation to assess omitted property
- 54:4-63.13. Complaints of omitted property; procedure
- 54:4-63.14. Summary hearing; judgment
- 54:4-63.15. Assessment of omitted property
- 54:4-63.16. Omitted assessment list and listing of assessments
- 54:4-63.17. Filing of omitted assessment list and copy thereof; revision and correction; duplicate to collectors
- 54:4-63.18. Entry of omitted assessments; extension
- 54:4-63.19. Duties of collector; taxpayer put upon notice
- 54:4-63.2. Valuation of real property on which structures erected, etc., after October 1st and completed before January 1st; assessment
- 54:4-63.20. Time for payment of taxes; delinquent taxes; lien
- 54:4-63.21. Collection of taxes and accounting
- 54:4-63.22. Payments by municipalities to counties
- 54:4-63.23. Review of judgment of county board of taxation
- 54:4-63.24. Application of act
- 54:4-63.25. Effective date
- 54:4-63.26. Exempt property which ceases to be exempt
- 54:4-63.27. Valuation of property previously exempt
- 54:4-63.28. Time when exemption ceased as affecting time of assessment
- 54:4-63.29. Law applicable to property which ceases to be exempt
- 54:4-63.3. Structure erected, etc., after October 1st and completed after January 1st; valuation and assessment
- 54:4-63.30. Effective date
- 54:4-63.31. Assessment of omitted property; determination of taxable value
- 54:4-63.32. Assessor's omitted list; filing; public record
- 54:4-63.33. Listing names and properties; forms and methods
- 54:4-63.34. Entry of omitted assessments upon omitted assessment list and duplicates; amount of tax
- 54:4-63.35. Notice to owner of omitted tax assessment
- 54:4-63.36. Tax bills; preparation and delivery; taxpayer put upon notice
- 54:4-63.37. Payment of taxes; collection and accounting
- 54:4-63.38. Payments by municipality to county
- 54:4-63.39. Appeals to county board of taxation from omitted assessments
- 54:4-63.39a. Extension for hearing of appeal for omitted assessments
- 54:4-63.4. Forms and methods prescribed by State Tax Commissioner
- 54:4-63.40. Application of act
- 54:4-63.5. Filing, examination, correction and delivery to collectors
- 54:4-63.6. Entry of added assessments; extension of tax
- 54:4-63.7. Tax bills for added taxes
- 54:4-63.8. Time of payment and delinquency
- 54:4-63.9. Collection and accounting for taxes
- 54:4-64 Delivery of tax bills
- 54:4-64.1. Flood insurance; notice of eligibility and effect of failure to carry
- 54:4-64a. Complete tax bill, computation of first and second installments
- 54:4-65 Form and content of property tax bills
- 54:4-65.1 Additional information printed on tax bill
- 54:4-66 When calendar year taxes payable, delinquent
- 54:4-66.1 Fiscal year taxes payable, delinquent; definitions; formula
- 54:4-66.10 Construction of act
- 54:4-66.11 Immunity from certain liability
- 54:4-66.12 Rules, regulations
- 54:4-66.2 Estimated, reconciled tax bills for municipalities, procedures
- 54:4-66.3. Estimated, reconciled tax bills for municipality operating on calendar fiscal year
- 54:4-66.4. Estimated reconciled tax bills for municipality operating on State fiscal year
- 54:4-66.5. Regulations, forms, procedures
- 54:4-66.6 Definitions relative to local government unit charitable funds
- 54:4-66.7 Establishment of certain charitable, spillover funds by local unit
- 54:4-66.8 Permitted donations; use of funds
- 54:4-66.9 Credit applied to property taxes
- 54:4-67 Discount for prepayment; interest for delinquencies; notification; exceptions
- 54:4-67.1. Accounts of unpaid properties deemed delinquent
- 54:4-68 Property taxes, assessments, prepayment in certain cases
- 54:4-68.1 Definitions relative to prepayment; issuance of receipt, refund
- 54:4-69. Discount; excess refunded; deficiency collected
- 54:4-69.1. Payment of taxes by mortgagee
- 54:4-69.2. Credit, against taxes due or to become due, for refund on reduction of assessment
- 54:4-70. Acceptance of orders issued by school board as tax payments
- 54:4-71. Payments entered in duplicate; cash book; mechanical recordation
- 54:4-72. Collector's office; when open
- 54:4-73. Collector's monthly report; payments to municipal treasurer
- 54:4-74 Payment of State and county taxes by municipality
- 54:4-75 Payment by municipality of school moneys to board secretary or treasurer
- 54:4-76 Payment of taxes due by municipality, county; borrowing permitted, interest; waiver
- 54:4-77. State taxes; payment by county
- 54:4-78. Enforcement of payment of personal taxes
- 54:4-79. Arrest and imprisonment for nonpayment of personal taxes
- 54:4-80. Warrant for distress or imprisonment; deputies; liability of collector
- 54:4-81. Certificate of commitment; certificate of release
- 54:4-82. Hearing on debtor's ability to pay
- 54:4-83. Limit to imprisonment for dog tax
- 54:4-84. Advertisement and sale of personal property for taxes
- 54:4-85. Collector's fees
- 54:4-86. Further action to collect tax due; collector of arrears; bond
- 54:4-87. Collectors of arrears; powers and duties
- 54:4-88. Collector of arrears; no compensation in certain cases; appointment revocable
- 54:4-90. Sale of timber on unimproved, untenanted and other land
- 54:4-91. Collector's annual statement of receipts
- 54:4-91.1. Collector's list of delinquent taxes believed not collectible
- 54:4-91.2. Release of collector; cancellation of uncollectible taxes
- 54:4-91.3. Effective date
- 54:4-95. List of delinquents published; cost charged
- 54:4-96. Taxes exceeding value of realty; adjustment and settlement
- 54:4-97. Settlement of unpaid taxes by city when lien is questioned
- 54:4-98. Action when payment is made; cancellation of record
- 54:4-99. Adjustment of past due taxes and interest charges; lien unaffected
- 54:4-100. Principal sum not to be abated unless market value exceeded
- 54:4-101. Payment required in sixty days
- 54:4-102. Rules and regulations
- 54:4-103. Collection of taxes and assessments in arrears January 1, 1933; five-year installments; suspension of liens
- 54:4-104. Collection of taxes and assessments in arrears January 1, 1934; five-year installments; suspension of liens
- 54:4-104.1. Collection of taxes and assessments in arrears January 1, 1935; five-year installments; suspension of liens
- 54:4-104.2. Collection of taxes and assessments in arrears January 1, 1936; five-year installments; suspension of liens
- 54:4-104.3. Collection of taxes and assessments in arrears, January 1, 1937; five-year installments; suspension of liens
- 54:4-105. Remissions credited on second half of taxes
- 54:4-106. Payment of taxes by receivers and assignees; wage liens unaffected
- 54:4-107. Taxes and assessments for municipal purposes assessed against state; cancellation
- 54:4-108. Assessment and collection of taxes in districts illegally incorporated; interest
- 54:4-109. Property conveyed to municipality to satisfy municipal charges; lease to grantor with option to purchase
- 54:4-110. "Municipal charges" defined
- 54:4-111. Other rights unimpaired
- 54:4-112. Conditions precedent to compromise settlement
- 54:4-113. Other laws unaffected
- 54:4-114. Conveyance to municipality of unencumbered vacant land in settlement of past-due municipal charges
- 54:4-115. Method of procedure by municipality
- 54:4-116. Acceptance of deed by municipality
- 54:4-117. When settlement prohibited
- 54:4-118. Not to be at variance with law
- 54:4-119. Owner to pay all expenses
- 54:4-120. "Municipal charges" defined
- 54:4-121. Other laws unaffected
- 54:4-121.1. Poll tax, cancellation of
- 54:4-122. May compromise, adjust or cancel cemetery assessments
- 54:4-122.1. Receipt and custody of municipal tax collections and other public moneys; purpose of Act
- 54:4-122.10. Office deemed vacant on collector's failure to give bond
- 54:4-122.11. Release of surety on tax collector's bond from future accruing liability; hearing
- 54:4-122.12. Findings and order of State Board on release from bond
- 54:4-122.13. Rules and regulations
- 54:4-122.14. Application of Act
- 54:4-122.2. Definitions
- 54:4-122.3. Deposit of tax collections and other public moneys in designated banks or trust companies
- 54:4-122.4. Bond of municipal collector; conditions
- 54:4-122.5. Penalty of collector's bond; minimum penalties; determination by Local Government Board
- 54:4-122.6. System of internal checks in lieu of minimum penalties
- 54:4-122.7. Quarterly list of delinquents; verification of collector's cash accounts and cash on hand
- 54:4-122.8. Tax bill receipting machine; approval; access; duties of clerk
- 54:4-122.9. Official tax receiving agency; designation of bank or trust company; rules and regulations
- 54:4-123. Receiver of rents and income from real property in municipality for collection and satisfaction of delinquent taxes; bond not required
- 54:4-124. Receiver's agent to collect rents and income and manage property; appointment; removal; accounting of rents and income
- 54:4-125. Fees not to be allowed to receiver or counsel
- 54:4-126. Expenses in connection with operation of property; payment
- 54:4-127. Real property sold or to be sold for delinquent taxes as subject to Act
- 54:4-128. Facts to be established; verification of complaint, effect
- 54:4-129. Appeal from or contest of taxes assessed and levied; limitation on taxes to be collected by receiver; stay of collection; refund or collection on disposition of appeal or contest
- 54:4-130. Discharge of receiver; abatement of receivership proceedings or suit; receipted tax bill or certificate of redemption
- 54:4-131. Intervention by collector when receiver in possession in mortgage foreclosure suit or other suit charged with collection of rents and income
- 54:4-132. Remedy as cumulative
- 54:4-133. Exceptions to application of Act
- 54:4-134 Application of refund to delinquency
- 54:4-135. Construction of act
- 54:4-136. Application of act
Chapter 5
- 54:5-1. Short title
- 54:5-2. "Land" , "municipality" and "municipal lien" defined
- 54:5-3. Construction as remedial legislation
- 54:5-4. Deputy may act for officer; officer liable
- 54:5-5. Affidavits; perjury
- 54:5-6 Unpaid taxes a continuous lien; penalties and costs
- 54:5-7 Assessments for municipal improvements, continuous liens
- 54:5-8. Other liens; when effective
- 54:5-9. Municipal liens paramount
- 54:5-10. Judicial proceedings affect liens only when lis pendens filed
- 54:5-11. Official designated to examine records, certify unpaid municipal liens; immunity
- 54:5-12. Certificate as to taxes and other liens
- 54:5-13. Certificate to include statement of municipal liens, tax sales and assessments under Farmland Assessment Act
- 54:5-14. Schedule of fees for searches
- 54:5-15. Continuation searches; fee
- 54:5-16 Searches certified as correct; duplicates kept
- 54:5-17. Liens and outstanding certificates of tax sale not shown by search; persons protected
- 54:5-18. Failure to issue search or disclose official when demanded; effect
- 54:5-18.1. Searches for municipal improvements not assessed
- 54:5-18.2. Certificates; contents
- 54:5-18.3. Title of certificate; person making; issuance on application
- 54:5-18.4. Fee
- 54:5-18.5. Land covered by certificate free from subsequent improvement liens
- 54:5-18.6. Failure to issue certificate after demand; land free from future lien
- 54:5-19 Power of sale, "collector" and "officer" defined
- 54:5-19.1 Electronic tax lien sales by municipalities
- 54:5-19.2 Definitions relative to contracts for property tax lien management services
- 54:5-19.3 Contracts for property tax lien management services
- 54:5-19.4 Contracts to include compensation to contractor, bases
- 54:5-19.5 Approval process by governing body
- 54:5-19.6 Provision of information
- 54:5-19.7 Contracts considered professional service; duration
- 54:5-20.1 Discretion of tax collector as to sale
- 54:5-21 Lands listed for sale; liens listed; installments added
- 54:5-22. Installments not yet due may be excluded; procedure
- 54:5-23. List of installments not due; statement in certificate of sale
- 54:5-24 Maintenance of list
- 54:5-25. Notice of sale; contents
- 54:5-26 Notice of tax sale; posting, publication
- 54:5-27. Notice to owner; mailing
- 54:5-28. Sale; adjournments; restrictions; readvertisement
- 54:5-29 Payment of amount due prior to tax sale; priority
- 54:5-30. Notice of sale attached to list
- 54:5-30.1. Bidding by municipal officers at tax sales
- 54:5-31. Sale at auction for amount advertised
- 54:5-32 Sale in fee subject to redemption
- 54:5-33 Payment; resale; redemption
- 54:5-34. Sale; purchase by municipality; rights of municipality
- 54:5-34.1. State to purchase in fee subject to redemption; over 15% of tax revenue of municipality owed by delinquent taxpayer; repurchase by municipality
- 54:5-34.2. Notice to state by municipality
- 54:5-34.3. Certification of state's annual obligation for inclusion in annual state appropriations act
- 54:5-35. Entries made on list as each sale is concluded
- 54:5-37. Time limit on enforcement; failure to comply; effect; exception
- 54:5-38 Fees for cost of holding sale
- 54:5-39. Land held by purchaser assessed in owner's name; resale by municipality as purchaser
- 54:5-40. Liens certified to officer selling land
- 54:5-41. Statement of proceedings; removal for failure to perform duties
- 54:5-42. Lien passes to purchaser; continued if sale set aside
- 54:5-43. If sale set aside; tax refunded to purchaser
- 54:5-44. When sale not to be set aside
- 54:5-45.1. Tax sales voidable where past-due taxes omitted and municipality is purchaser
- 54:5-45.2. Sales in violation of statute; subsequent sales void; liens preserved
- 54:5-45.3. Tax sale certificates and titles unaffected
- 54:5-45.4. Application of section 54:5-45.1 to sales after June 29, 1935; certain resales validated
- 54:5-46. Certificate of sale delivered to purchaser
- 54:5-46.1. Certificates of sale for taxes, assessments or municipal charges; execution by successor of officer making sale
- 54:5-47 Certificate of sale; form and content
- 54:5-48. Description of property sold in certificate
- 54:5-49. Certificate; issuance to purchaser
- 54:5-50. Certificate of sale recorded and indexed as a mortgage
- 54:5-51 Disposition of certificate of sale; permanent record
- 54:5-52. Certificate of sale as evidence; presumptions raised; effect of fraud
- 54:5-52.1. Destruction, loss of tax title certificate; issuance of duplicate; fee
- 54:5-52.2. Duplicate certificate not to affect time limit for redemption
- 54:5-52.3. Effect of duplicate certificate; cancellation on finding of original
- 54:5-53. Lapse of time not to bar proceedings to enforce lien
- 54:5-53.1. Possession by municipality; rents and profits; credits; collection; use of funds; return to owner; liabilities
- 54:5-53.2. Cancellation of certificate of sale; certificate of redemption
- 54:5-54 Right of redemption by owner, person having interest
- 54:5-54.1 Redemptions through tax collector's office; exceptions
- 54:5-55 Delivery of certificate of redemption; record
- 54:5-57 Notice to purchaser, payment of redemption moneys
- 54:5-57.1 Unclaimed redemption monies
- 54:5-58. Amount required to redeem
- 54:5-59. Amount required for redemption
- 54:5-60. Amount required if certificate is not held by municipality
- 54:5-61. Holder of tax title entitled to expenses; limitation
- 54:5-62. Conditions for collection of fees, expenses
- 54:5-63. Fee for serving notice upon person having interest in property
- 54:5-63.1. Excessive charges or fees charged by tax sale certificate holder on redemption; forfeiture
- 54:5-64. Revival and continuance of certain liens
- 54:5-65. Installment redemption; resolution
- 54:5-66. Public notice of installment plan
- 54:5-67. Actions to foreclose redemption and alienations of certificate suspended
- 54:5-68. Monthly payments; time allowed
- 54:5-69. Form of receipt
- 54:5-70. Final payment; amount included
- 54:5-71. Interest computed
- 54:5-72. Duplicate receipts; inspection
- 54:5-73. Record of payments certified; application; fee
- 54:5-74. Payments credited
- 54:5-75. Installments unpaid; municipality to proceed for balance only
- 54:5-76. Records kept by collector; open to public inspection
- 54:5-77. Municipal action to bar redemption
- 54:5-79. When title void; exception
- 54:5-81. Notice, affidavits and certificate; indexing
- 54:5-82. No action after two years
- 54:5-84 Persons in need of a guardian
- 54:5-85. Construction of article
- 54:5-86 Action by municipality to foreclose right of redemption
- 54:5-86.1. One acquiring title may request municipality to foreclose tax sale certificate as against omitted party
- 54:5-86.2. Foreclosure against omitted party
- 54:5-86.3. Owner as party; jurisdiction; expense
- 54:5-87 Jurisdiction of court; effect of judgment
- 54:5-89.1. Effect of judgment on unrecorded interests; application by person recording interest to be made party
- 54:5-90. Judgment; failure to redeem; notice posted
- 54:5-91. Unknown owner, claimant defined
- 54:5-97.1 Fees allowed
- 54:5-98. Redemption; fees and costs; time and place
- 54:5-98.1 Information prominently displayed, property owner rights, foreclosure
- 54:5-98.2 Notice of foreclosure, required to be served, published, owner and owner's heirs rights
- 54:5-99. Evidence of payment of subsequent liens required
- 54:5-100. Validity of sale and proceedings must be attacked by answer
- 54:5-104 Judgment bars redemption only in lands described therein
- 54:5-104.100. Conveyance of outstanding interest against certain residential realty; payment; action to compel conveyance
- 54:5-104.101. Applicability of law
- 54:5-104.102. Benefits and disabilities; application to successors in interest; agreements to defeat operation of Act
- 54:5-104.103. Definition of phrase "thought to be owned"
- 54:5-104.29. Short title
- 54:5-104.30 Definitions
- 54:5-104.31 Construction as remedial legislation
- 54:5-104.32 In rem proceedings
- 54:5-104.32a. Right of state or county to foreclose
- 54:5-104.32b. Proceedings by state or county
- 54:5-104.33. No personal judgment shall be entered
- 54:5-104.34 Time for institution of action
- 54:5-104.35. Resolution by governing body
- 54:5-104.36. Jurisdiction
- 54:5-104.37. Fees to be paid on institution of action
- 54:5-104.41. Complaint to be filed with tax collector; county recording officer and Attorney-General
- 54:5-104.42. Notice
- 54:5-104.43. Complaint to have effect of notice to State
- 54:5-104.44. Duties of county recording officers
- 54:5-104.45. Fees of county recording officer
- 54:5-104.48. Notice to municipality by owners or parties in interest; notice of foreclosure
- 54:5-104.53. Certain omissions no defense
- 54:5-104.58. Severance upon filing of answer
- 54:5-104.60. Redemption
- 54:5-104.61. Statement of redemption to be filed by plaintiff; to operate as discharge of notice; tax collector to deliver certificate of redemption
- 54:5-104.62. Right of plaintiff to order of dismissal
- 54:5-104.64. Form and effect of judgment
- 54:5-104.65 Effect of recording judgment
- 54:5-104.66. Additional duty of county recording officer; fee
- 54:5-104.67. Application to reopen judgment
- 54:5-104.68. Constitutional clause
- 54:5-104.69. Repealer
- 54:5-104.70. Certain acts and decrees valid
- 54:5-104.71. To take effect immediately
- 54:5-104.72 Irregularities in proceedings; instituting new proceedings
- 54:5-104.73 Right of purchaser to have prior foreclosure proceedings corrected
- 54:5-104.74 Further foreclosure proceedings by municipality; title of purchaser not affected; contents of notice and complaint
- 54:5-104.75. Other manner of foreclosure not precluded
- 54:5-105. Jurisdiction of courts, proof
- 54:5-106. Persons entitled to apply for order
- 54:5-107. Parties defendant
- 54:5-111. Cancellation of record; procedure
- 54:5-111.1. Certificate of cancellation; execution
- 54:5-111.2. Effect of certificate
- 54:5-111.3. Filing or recording of certificate
- 54:5-111.4. Filing fee
- 54:5-112 Private sale of real estate acquired for delinquent taxes, assessments by municipality; recording of assignments, service on tax collector
- 54:5-113 Private sale of certificate of tax sale by municipality; recording of assignments, service on tax collector
- 54:5-113.1. Acceptance of bond, note, other obligation as consideration for sale of certificate
- 54:5-113.2. Removal of lessee, tenant
- 54:5-113.3. Bond, note, obligation deemed asset of municipality
- 54:5-113.4 Pledge, transfer of tax sale certificates; assignments, recording
- 54:5-113.5. Sale of total property tax levy by municipality
- 54:5-113.6. Terms, conditions of bid specifications
- 54:5-113.7. Rules, regulations; biennial report to Governor, Legislature
- 54:5-114. Notice mailed to owner; publication and posting
- 54:5-114.1 Methods of sale of certificate of tax sale by municipality
- 54:5-114.10. Foreclosure of omitted parties from equity of redemption; acquisition or cancellation of unforeclosed outstanding interest
- 54:5-114.2 Sale of certificate of tax sale, liens by municipality
- 54:5-114.3. Sales subject to current taxes; redemption
- 54:5-114.4 Purchasers of tax sale certificates, liens; foreclosure, right of redemption, recording of final judgment; further, additional assignments recorded
- 54:5-114.5. Extension of time for recording judgment; failure to record within time
- 54:5-114.6. Failure to foreclose equity and record judgment
- 54:5-114.7. Tax sale certificate not to be delivered before final judgment recorded; assignment; original certificate, production unnecessary where recorded; collector's duties upon recordation of final judgment
- 54:5-114.8. Action to bar right of redemption; redemption by payment into court; assignee's rights
- 54:5-114.9. Cancellation of tax sale certificate
- 54:5-115. Certain sales confirmed; subsequent liens continued
- 54:5-116. Lands acquired at tax sale; exchange for park lands
- 54:5-121. Conveyance or transfer of lands to state for use as forest park reservations; consent of board of conservation and development
- 54:5-122. Release of obligation to collect taxes, etc.; exemption from taxation
- 54:5-123. Right of redemption
- 54:5-124. Amount required to redeem
- 54:5-126a. Conveyance of land not suitable for forest park reservation to municipality; approval
- 54:5-126b. Redemption of land from municipality; amount
- 54:5-127. Transfer to county for park purposes of lands acquired at tax sales
- 54:5-128. Redemption after transfer of lands to county for park purposes
- 54:5-129. Foreclosure by county of right to redeem
- 54:5-130 Creation of joint municipal lien pool permitted
- 54:5-131 Powers of joint municipal lien pool
- 54:5-132 Municipal liens defined; exceptions
- 54:5-133 Laws applicable to operation of pool
- 54:5-134 Transfer of municipal lien
- 54:5-135 Execution of lien certificates
- 54:5-136 Operating plan filed by joint municipal lien pool
- 54:5-137 Rules, regulations, orders
Chapter 10A
- 54:10A-1. Short title
- 54:10A-2 Payment of annual franchise tax
- 54:10A-3 Corporations exempt
- 54:10A-4 Definitions
- 54:10A-4.1 TEFA as State tax
- 54:10A-4.10 Determination, managerial member
- 54:10A-4.11 Determination, combined group, world-wide, affiliated group basis
- 54:10A-4.12 Conditions for waiver of penalties, interest
- 54:10A-4.13 Severability
- 54:10A-4.14 Regulations
- 54:10A-4.16 Corporation, receipts, sources within New Jersey, substantial nexus, Corporation Business Tax Act
- 54:10A-4.17 Taxpayer, depreciation, eligible property expenditures, Corporation Business Tax Act; rules, regulations
- 54:10A-4.2 Attachment of certificate to return for net operating loss carryover
- 54:10A-4.3 Carryover of net operating loss for certain taxpayers
- 54:10A-4.5 Carryover of net operating loss for privilege period as deduction; exceptions
- 54:10A-4.6 Determination, entire net income, member, combined group
- 54:10A-4.7 Allocation factor, taxable members, combined group
- 54:10A-4.8 Combined unitary tax return filed by combined group
- 54:10A-4.9 Use of alternative minimum assessment credit
- 54:10A-5 Franchise tax
- 54:10A-5.1. Corporation surtax
- 54:10A-5.11 Disposal of property; treatment under act
- 54:10A-5.17 Definitions
- 54:10A-5.18 Taxpayer credit
- 54:10A-5.2. Determination of rate
- 54:10A-5.22 Election as a New Jersey S corporation
- 54:10A-5.22a Regulatory requirements, granting retroactive election, authorization
- 54:10A-5.23 Requirements for New Jersey S corporation
- 54:10A-5.24 Taxpayer credit for certain research activities
- 54:10A-5.24a Attachment of certificate to return for research and development tax credit carryover
- 54:10A-5.24b Carryover of R & D tax credit for certain taxpayers
- 54:10A-5.25 Installment payments of estimated corporation business tax for certain public utilities
- 54:10A-5.26 Determination of taxpayer's liability
- 54:10A-5.27 Consequences of failure to distribute required Energy Tax receipts property tax relief
- 54:10A-5.28 Short title
- 54:10A-5.29 Definitions relative to emergency businesses
- 54:10A-5.3 Recycling equipment tax credit
- 54:10A-5.30 Taxpayer allowed credit
- 54:10A-5.31 Tax credit for purchase of effluent treatment, conveyance equipment
- 54:10A-5.32 Temporary regulations for effluent treatment tax credit
- 54:10A-5.33 Tax credit for remediation of contaminated site
- 54:10A-5.34 Eligibility for tax credit
- 54:10A-5.35 Additional requirements for eligibility
- 54:10A-5.36 Corporation business tax benefit certificate transfer program
- 54:10A-5.37 Performance evaluation review committee; report
- 54:10A-5.38 Tax credit for employment of certain handicapped persons
- 54:10A-5.39b Credit against tax imposed, qualified film production expenses
- 54:10A-5.4. Short title
- 54:10A-5.40 Imposition of surtax on liability
- 54:10A-5.41 Assessment, payment of surtax
- 54:10A-5.41a Allocated taxable net income over $10 million, surtax, corporate transit fee; definitions
- 54:10A-5.42. Credit against corporation business tax
- 54:10A-5.43 Tax credit for certain corporate member
- 54:10A-5.44 Credit against tax imposed pursuant to C.54:10A-5
- 54:10A-5.45 Tax credit for employer of employee who donates organ, bone marrow
- 54:10A-5.46 Credit against certain tax
- 54:10A-5.47 Credit against tax; definitions
- 54:10A-5.48 Tax credit for taxpayer's purchase of unit concrete products that utilize carbon footprint-reducing technology
- 54:10A-5.49 Tax credit, producer, low embodied carbon concrete, carbon capture, utilization, storage technology; requirements, qualifications
- 54:10A-5.5 Definitions relative to new jobs investment tax credit
- 54:10A-5.50 Tax credit, cost incurred, environmental product declaration analysis, producer, low embodied carbon concrete, carbon capture, utilization, storage technology; requirements, qualifications
- 54:10A-5.6 Determination of taxpayer credit allowed
- 54:10A-5.7. Determination of aggregate annual credit allowed
- 54:10A-5.8. Qualified investment in property purchased for business relocation, expansion
- 54:10A-5.9 New jobs factor to determine amount of credit allowed
- 54:10A-5b Credit for air carrier, certain circumstances
- 54:10A-6 Allocation factor
- 54:10A-6.1 "Operational income" defined; related corporate expenses not deductible; conditions; forms; rules
- 54:10A-6.2 Determination of receipts from services, alternative minimum assessment; definitions
- 54:10A-6.3 Determination of sales fraction for airline
- 54:10A-6.4 Definitions
- 54:10A-6.5 Computation of entire net income
- 54:10A-7. "Compensation of officers and employees within state" defined
- 54:10A-8. Adjustment of allocation factor
- 54:10A-9. Taxpayer holding stock of subsidiary; deductions from net worth; "subsidiary" defined
- 54:10A-10 Evasion of tax; adjustments and redeterminations; obtaining information
- 54:10A-11. Receivers and others subject to tax
- 54:10A-13. Report of changed, corrected taxable income
- 54:10A-14 Director may require taxpayer to submit information
- 54:10A-14.1 Records available for inspection, examination
- 54:10A-15 Annual tax payable; manner of payment
- 54:10A-15.1. Fiscal or calendar accounting years between December 31, 1980 and December 31, 1984; schedule of installment payments
- 54:10A-15.10 Regulations, forms
- 54:10A-15.11 Tax payment by certain partnerships; definitions
- 54:10A-15.2. Tax liability under $500; installment payment
- 54:10A-15.3. Taxpayer in bankruptcy or receivership, or with nonrecurring extraordinary gain or operating loss for year; estimate of income for installment payment
- 54:10A-15.4 Underpayment; amount added to tax; interest
- 54:10A-15.6 Provisions concerning certain limited, foreign limited liability companies, computation, allocation for members
- 54:10A-15.7 Provisions concerning certain limited, foreign limited partnerships, computation, allocation for partners
- 54:10A-15.8 Installment payments
- 54:10A-15.9 Liability of taxpayers for privilege periods beginning in CY2001
- 54:10A-16. Lien
- 54:10A-17 Determination of net worth, income; failure to file return
- 54:10A-18 Forms; certification; S corporation, professional service corporation returns
- 54:10A-19.1 Examination of returns, assessment
- 54:10A-19.2 Appeal to tax court, claim for refund
- 54:10A-19.3. Effective date
- 54:10A-20 Injunctive relief as one of remedies for collection
- 54:10A-21 Failure of foreign corporation to pay tax; revocation of certificate of authority
- 54:10A-22. Forfeiture of charter for failure to pay tax
- 54:10A-23. State tax uniform procedure law governs
- 54:10A-24. Annual appropriation for free public schools
- 54:10A-25. Partial invalidity
- 54:10A-26. Repeal; existing obligations not affected
- 54:10A-27 Rules, regulations
- 54:10A-29. Certificate; $25 per corporation
- 54:10A-30 Release of property from lien
- 54:10A-31. Limitations; cancellation of taxes barred; rights not affected
- 54:10A-32. Effective date
- 54:10A-33. Banking corporations; collected business corporation and business personal property taxes; apportionment; certification; payment
- 54:10A-34. Banking corporations; annual franchise tax; deductions for international banking facilities
- 54:10A-34.1 Filing of returns by certain banking corporations
- 54:10A-35. Banking corporation tax revenues; distribution to municipalities under L.1966, c. 135; prohibition
- 54:10A-36. Banking corporation defined
- 54:10A-37. Banking corporations; nonqualification as investment company or regulated investment company
- 54:10A-38. Financial business corporations; revenues from taxes, penalties and interest; apportionment to governmental units; certification; payment
- 54:10A-39. Financial business corporations; revenue from taxes; distribution to municipalities; prohibition
- 54:10A-40. Financial business corporations; tax; payment
Chapter 30A
- 54:30A-30. Rules, regulations
- 54:30A-49 Purpose of act
- 54:30A-50 Definitions
- 54:30A-51 Taxation of sewerage, water corporations
- 54:30A-52 Taxation of real estate
- 54:30A-54 Excise tax for sewerage, water corporation; rate; certain amount computed; average tax
- 54:30A-54.1 Computation, certification of excise taxes
- 54:30A-54.1a Amount, payment of tax
- 54:30A-54.2. Deductions from or additions to subsection (c) tax
- 54:30A-54.3. Administration, collection and enforcement of subsection (c) taxes
- 54:30A-54.4 Advance payment; computation; due date
- 54:30A-54.5. Credit of advance payment as partial payment in preceding year
- 54:30A-55 Statements by taxpayers operating public utilities
- 54:30A-62 Certification of excise taxes; statements to taxpayer
- 54:30A-63 Statements to director
- 54:30A-101 Definitions relative to Transitional Energy Facility Assessment Act
- 54:30A-102 Establishment of remitter's transitional energy facility assessment
- 54:30A-103 Payment of assessment by corporation
- 54:30A-104 Statement of sales from remitter due February 1
- 54:30A-105 Statement of liability from remitter due October 15
- 54:30A-106 TEFA statement to remitter
- 54:30A-107 Liability for TEFA assessment
- 54:30A-108 Payments due May 15
- 54:30A-109 Certification of amount of assessments
- 54:30A-110 Municipal electric sales, certain; additional assessment
- 54:30A-111 Remitter, certain, subject to assessment
- 54:30A-112 Prior year's adjustment to assessment
- 54:30A-113 Rules, regulations applicable to remitters
- 54:30A-114 Short title; purpose of act
- 54:30A-115 Definitions relative to uniform transitional utility assessment
- 54:30A-116 Annual assessment
- 54:30A-117 Amount paid available as nonfundable credit
- 54:30A-118 Statements from remitter
- 54:30A-119 Calculation, certification of assessment
- 54:30A-120 Certification of amount of assessments
- 54:30A-121 Prior year's adjustment to assessment
- 54:30A-122 Rules, regulations applicable to remitters
- 54:30A-123 Deposit of tax monies, certain
- 54:30A-124 Imposition of fees, taxes, levies, assessments by certain local units prohibited
- 54:30A-125 Telecommunication assessment
- 54:30A-126 Submission of final tax form by energy utilities
Chapter 32B
- 54:32B-1. Short title
- 54:32B-2 Definitions
- 54:32B-2.1. Filing of list of persons excluded from tax on telecommunications; required
- 54:32B-3 Taxes imposed
- 54:32B-3.1 Sourcing of retail sale of product; definitions
- 54:32B-3.3 Direct mail form, information to seller
- 54:32B-3.4 Sourcing of certain telecommunication services; definitions
- 54:32B-3.5 Taxation of certain sales
- 54:32B-3.6 Sales, certain, collection of State taxes; definitions
- 54:32B-4 Tax bracket schedule
- 54:32B-4.1 Rate of tax imposed from July 15, 2006 through September 30, 2006
- 54:32B-4.2 Partial tax exemption for sale, use of certain boats
- 54:32B-5 Receipts subject to taxes
- 54:32B-6 Imposition of compensating use tax
- 54:32B-6.1 Exemptions from compensating use tax
- 54:32B-7 Special rules for computing price and consideration
- 54:32B-7.1 Sales tax imposed on sale of certain race horses; refunds, certain
- 54:32B-8.1 Exemption for certain medical supplies, equipment; definitions
- 54:32B-8.10. Sales not within taxing power of state
- 54:32B-8.11 Transportation charges, exceptions
- 54:32B-8.12. Tax exemption for marine terminal services, certain vessels
- 54:32B-8.13 Sales, use tax exempt, machinery, apparatus, etc
- 54:32B-8.14 Sales of tangible personal property, specified digital products for use in R&D exempt; exceptions
- 54:32B-8.15 Exemption from taxation for certain wrapping supplies
- 54:32B-8.16 Tangible personal property, etc. for use on farms, exceptions; terms defined
- 54:32B-8.16a Rules, regulations
- 54:32B-8.17. Tangible personal property sold by mortician, undertaker or funeral director
- 54:32B-8.18. Films, records, etc. used through medium of theaters, radio and television broadcasting stations
- 54:32B-8.19 Property taxable under municipal ordinance
- 54:32B-8.2 Food items, certain, exemption from tax; definitions
- 54:32B-8.20. Materials used to induce or cause refining or chemical process
- 54:32B-8.21 School textbooks, exemption from tax
- 54:32B-8.22 Sales tax exemption for certain services, supplies to certain exempt organizations
- 54:32B-8.25. Bible or similar sacred scripture
- 54:32B-8.26. Flags of the United States of America or State of New Jersey
- 54:32B-8.27. Locomotives, railroad cars, other railroad rolling stock and related materials
- 54:32B-8.3. Food sold in schools
- 54:32B-8.30. Advertising to be published in a newspaper
- 54:32B-8.32. Gold, silver, storage sales receipts; definitions
- 54:32B-8.33. Solar energy devices or systems
- 54:32B-8.35 Exemption for receipts from aircraft sales, repairs
- 54:32B-8.36 Recycling, treatment, conveyance equipment, exemption from tax
- 54:32B-8.39 Certain printed advertising material receipts, exemption from tax
- 54:32B-8.4 Clothing, footwear, exemption from tax; definitions
- 54:32B-8.45 Certain retail sales; lower tax rate
- 54:32B-8.46 Receipts from sale, exchange, delivery, use of electricity; purchase or use of natural gas or utility service
- 54:32B-8.47 Energy and utility service, certain, exempt sales, refunds
- 54:32B-8.47a Annual review of financial records of certain manufacturing facilities
- 54:32B-8.47b Definitions relative to provision of energy to certain manufacturing facilities
- 54:32B-8.47c Exemption for certain receipts
- 54:32B-8.47d Annual review of financial records
- 54:32B-8.48 Imprinting services on manufacturing equipment, exempt
- 54:32B-8.49 Film and video industry, sales, use tax exemptions
- 54:32B-8.5 Newspapers, magazines, periodicals, certain, exemptions from tax
- 54:32B-8.50. Short title; receipts from sales of firearm trigger locks, tax exempt
- 54:32B-8.51. Short title; receipts from sales of firearm vaults, tax exempt
- 54:32B-8.52. Certain receipts for purchase, repair of limousine, tax exempt
- 54:32B-8.53. Rentals between certain closely related business entities, exemption
- 54:32B-8.54 Residential veterans' facilities, sales, certain, exempt from sales and use tax
- 54:32B-8.55 Sales tax, zero-emission vehicles
- 54:32B-8.55a Report of number of zero-emission vehicles sold
- 54:32B-8.56 Certain prewritten software, exemption from tax; definitions
- 54:32B-8.57 Sale-leaseback transaction, exemption from tax
- 54:32B-8.58 Coin-operated telephone service receipts exempt
- 54:32B-8.59 Receipts from certain telecommunications services exempt
- 54:32B-8.6 Casual sales, exemption from tax
- 54:32B-8.60 Exemption of certain receipts to, by postconsumer manufacturing facility from certain taxes
- 54:32B-8.61 Exemption for receipts from sale of video programming services
- 54:32B-8.62 Exemption for receipts from sale of specified digital product
- 54:32B-8.63 Tax exemption for certain breast pump supplies, repairs; definitions
- 54:32B-8.64 Tax exemption for sales of certain materials used in industrial and casting processes
- 54:32B-8.65 Sale receipts of unit concrete products that utilize carbon footprint-reducing technology
- 54:32B-8.7 Utilities
- 54:32B-8.8 Motor, airplane or railroad fuels
- 54:32B-8.9 Exemption for certain sales from coin-operated vending machines
- 54:32B-9 Exempt organizations
- 54:32B-10 Sale of motor vehicle, aircraft, boat, vessel, exemption from tax
- 54:32B-11 Certain uses of property exempt from tax
- 54:32B-12 Collection of tax from customer
- 54:32B-12.1 Deduction from taxable sales for bad debts
- 54:32B-13. Tax payment prerequisite to registration
- 54:32B-14 Liability for tax
- 54:32B-14.1 Tax treatment of certain purchases of natural gas, "eligible person" defined
- 54:32B-15 Certificate of registration; streamlined methods
- 54:32B-16 Records to be kept
- 54:32B-17 Returns; streamlined systems; amnesty
- 54:32B-18 Payment of tax
- 54:32B-19. Determination of tax
- 54:32B-20 Refunds, credit
- 54:32B-20.1 Credits for certain payments by remitters; no credit for certain tax payments
- 54:32B-21. Review of director's decision
- 54:32B-22 Proceedings to recover tax
- 54:32B-23. Actions for collection of tax
- 54:32B-24 General powers of the director
- 54:32B-24.1 Collection of retail sales tax; vendor liability
- 54:32B-25. Reference to tax
- 54:32B-26. Penalties and interest
- 54:32B-27. Notice and limitations of time
- 54:32B-28. Uniform act
- 54:32B-28.1 Effective date of rate change; conformance with Streamlined Agreement
- 54:32B-28.2 Application of definition of "lease or rental."
- 54:32B-29. Severability clause
- 54:32B-37 Sales and Use Tax Review Commission
- 54:32B-38 Legislation review process
- 54:32B-39 Review of legislation
- 54:32B-40 Support to commission
- 54:32B-41 Meetings, hearings
- 54:32B-42 Rules, regulations
- 54:32B-43 Annual report
- 54:32B-44 Short title
- 54:32B-45 Definitions relative to "Uniform Sales and Tax Administration Act
- 54:32B-46 Legislative findings
- 54:32B-47 Entry into multistate discussions
- 54:32B-48 Entry into Streamlined Sales and Use Tax Agreement authorized
- 54:32B-49 Existing law unaffected
- 54:32B-50 Requirements for entry into agreement
- 54:32B-51 Purpose of Agreement
- 54:32B-52 Agreement binds, inures to benefit of member states
- 54:32B-53 Certified service provider serves as agent of a seller
- 54:32B-54 "Streamlined Sales Tax Fund;" use, administration
- 54:32B-55 Quarterly reports of certain revenues under the Streamlined Agreement
Chapter 39
- 54:39-101 Short title
- 54:39-102 Definitions relative to taxation of motor fuel
- 54:39-103 Tax imposed on fuel used, consumed in State
- 54:39-104 Measurement by invoiced gallons of fuel removed
- 54:39-105 Records of fuel received, sold, used; report
- 54:39-106 Report to director
- 54:39-107 Transporter reports, registration of fuel conveyance
- 54:39-108 Licenses required for retail sale of fuel
- 54:39-109 Terminal operator's license required, report
- 54:39-110 Fuel presumed to be used, consumed on State highways to propel motor vehicles
- 54:39-111 Excise tax imposed, determination of liability
- 54:39-112 Exemptions from tax
- 54:39-113 Tax exemption for certain sales; documentation from seller required
- 54:39-114 Procedure for claiming a refund
- 54:39-115 Personal liability for tax imposed, precollected, paid
- 54:39-116 Responsibility for precollection for fuel imported from another state
- 54:39-117 Import verification number required, certain circumstances
- 54:39-118 Elections permitted by certain suppliers
- 54:39-119 Precollection remittance to State by person removing fuel from facility
- 54:39-120 Liability for tax by terminal operator; exemptions
- 54:39-121 Election as to timing of remittance by licensed distributor
- 54:39-122 Evidence presented by purchaser
- 54:39-123 Fiduciary duty of supplier to remit tax
- 54:39-124 Eligibility of supplier for credit
- 54:39-125 Tax remitted by electronic fund transfer
- 54:39-126 Liability for tax upon delivery; exemptions
- 54:39-127 Final report
- 54:39-128 Application for license; fee, term
- 54:39-129 Deposits in lieu of bonds
- 54:39-130 Supplier's license, permissive supplier's license, posting of bond
- 54:39-131 Terminal operator's license
- 54:39-132 Report of deliveries of fuel in bulk
- 54:39-133 Distributor's license
- 54:39-134 Bond posted by distributor
- 54:39-135 Issuance of license
- 54:39-136 Suspension, revocation of license
- 54:39-137 Tax due, payable on 20th day of month
- 54:39-137a Distributor allowed credit against payment; "bad debt" defined
- 54:39-138 Provision of shipping document to driver of transportation vehicle
- 54:39-139 Requirements for transportation of fuel on public highways
- 54:39-140 Reliance on representation of transporter, shipper, agent
- 54:39-141 Payment of tax required
- 54:39-142 Requirements for operation of fuel transportation vehicle
- 54:39-143 Conditions for entering onto State highways transporting fuel
- 54:39-144 Prohibited use of dyed fuel
- 54:39-145 Notice provided
- 54:39-146 Inspections permitted by director
- 54:39-147 Audit, examination authorized
- 54:39-148 Additional powers of director
- 54:39-149 Disposition of moneys received from taxes on aircraft fuel
- 54:39-150 Tax on fuel held in storage
Chapter 40A
- 54:40A-1. Short title
- 54:40A-2 Cigarette tax definitions
- 54:40A-3. Licenses required
- 54:40A-4 License; issuance, fees
- 54:40A-4.1 Sign required; violations, penalties
- 54:40A-4.2 Sale of single, less than packs of 20; violations, fine
- 54:40A-4.3 Enforcement of single, less than packs of 20 sale violations
- 54:40A-5. Revocation of license
- 54:40A-6. License required in addition to other license
- 54:40A-7 Reports required; penalty required for not filing reports
- 54:40A-7.1 Monthly report produced by director
- 54:40A-8 Tax imposed; rate
- 54:40A-9. Sales to the State and political subdivisions of the State
- 54:40A-9.1. Sales by licensed manufacturers to licensed distributors
- 54:40A-10. Sales exempt from taxes
- 54:40A-11 Director to provide revenue stamps
- 54:40A-11.1. Cost study
- 54:40A-12. Distributors shall not sell stamps; exceptions
- 54:40A-13. Credit sales of revenue stamps
- 54:40A-14. Manner of affixing stamps
- 54:40A-15 Distributors to affix stamps
- 54:40A-16 Nonacceptance of unstamped, illegally stamped cigarettes
- 54:40A-17 Use of stamp metering machine
- 54:40A-18. Sale of stamps to out-of-State distributors
- 54:40A-19. Redemption and refund of stamps
- 54:40A-20. Power of director to administer act
- 54:40A-21. State Tax Uniform Procedure Law applicable
- 54:40A-22. Power to appoint assistants; special agents; powers
- 54:40A-23. Records to be kept by taxpayer; inventories
- 54:40A-24 Penalties; jurisdiction; disposition; costs; expenses
- 54:40A-24.1 Penalty for selling cigarettes not of employer's manufacture
- 54:40A-25 Possessing cigarettes not bearing required revenue stamps
- 54:40A-26 Refusal or failure to produce records
- 54:40A-27 Interfering with administration of the act
- 54:40A-28 Sale of cigarettes without required stamp, violations
- 54:40A-28.1 Possession of cigarettes without proper stamp, violations
- 54:40A-29. Forging or counterfeiting revenue stamps
- 54:40A-29.1 Offenses involving counterfeit cigarettes
- 54:40A-30 Unstamped cigarettes subject to confiscation
- 54:40A-32 Records; possession and transportation of unstamped cigarettes; seizure and confiscation of vessel or vehicles
- 54:40A-32.1 Cigarette vending machines, certain circumstances, seized, sealed
- 54:40A-37. Proceeds of the collection of taxes and license fees to be paid to State Treasurer
- 54:40A-38. Appropriation for enforcement of act
- 54:40A-39. Appropriation for refund claims
- 54:40A-40. Powers of director upon approval of act
- 54:40A-41. Constitutionality
- 54:40A-42. Repealer
- 54:40A-43. Effective date
- 54:40A-44 Advertisements; penalties therefor
- 54:40A-45. Tobacco industry advisory council; membership; report
- 54:40A-46 Short title
- 54:40A-47 Findings, declarations relative to out-of-State cigarette sales
- 54:40A-48 "Face-to-face sale" defined
- 54:40A-49 Conditions for non-face-to-face sale of cigarettes
- 54:40A-50 Additional penalties, schedule
- 54:40A-51 Annual report
- 54:40A-52 Vending machine sales unaffected
- 54:40A-53 Other laws applicable
Chapter 40B
- 54:40B-1 Short title
- 54:40B-2 Definitions
- 54:40B-3 Tax of 30 percent imposed on certain tobacco products; exceptions
- 54:40B-3.1 Tax imposed upon sale, use, distribution of moist snuff
- 54:40B-3.2 Tax imposed on liquid nicotine
- 54:40B-3.3 License required for retail sale of e-liquid; issuance
- 54:40B-3.4 Tax imposed on sale of container e-liquid
- 54:40B-3.5 Authority of director; rules, regulations
- 54:40B-3.6 Violations, penalties
- 54:40B-3.7 Filing of return by vapor business
- 54:40B-3.8 Certain container e-liquid declared contraband goods
- 54:40B-3.9 Municipal adoption of ordinance relative to licensing, regulation of vapor business; construction of act
- 54:40B-4 Payment of tax by distributor, wholesaler
- 54:40B-5 Liability for payment of tax
- 54:40B-6 Filing of certificate of registration, issuance of certificate of authority
- 54:40B-7 Records of charges, amounts to be kept by distributor, wholesaler
- 54:40B-8 Contents of return
- 54:40B-9 Payment of taxes; bond; security
- 54:40B-10 Estimation of taxes; notice of determination
- 54:40B-11. Taxes governed by Tax Uniform Procedure Law
- 54:40B-12 Powers of director
- 54:40B-13. Penalties and interest for failure to file return, pay taxes
- 54:40B-13.1 Seizure of certain contraband tobacco products and cigarettes
- 54:40B-14 Appeal to tax court; claim for refund
Chapter 49
- 54:49-1. Tax a debt and lien; preference; proceeds paid to commissioner
- 54:49-2. Security for payment of tax
- 54:49-3. Interest, penalty on unpaid tax
- 54:49-3.1 Date deemed delivery date, acceptable methods of filing; transmittal as filing
- 54:49-3a Privilege periods; no penalties, interest; tax underpayment, additional tax liability
- 54:49-4 Late filing penalty
- 54:49-4.1 Violations of registration requirements; penalties
- 54:49-5. Arbitrary assessment where taxpayer withholds report
- 54:49-6. Examination of return, report; assessment of additional tax
- 54:49-7. Arbitrary assessment where taxpayer intends absconding; concealment; immediate payment demanded
- 54:49-8. Payment of special assessments; fifteen-day period
- 54:49-9. Penalty for nonpayment of special assessment
- 54:49-9.1. 50% of assessment for civil fraud
- 54:49-10 Penalties, interest, collection costs as part of tax
- 54:49-11. Remittance, waiving of penalty
- 54:49-12. Alternate remedy, effect of judgment, procedure
- 54:49-12.1 Fees for cost of collection
- 54:49-12.10 Certification by federal official to State Treasurer
- 54:49-12.11 Powers of State Treasurer
- 54:49-12.12 Certification by State Treasurer to federal official
- 54:49-12.2 Agreements for collection, fraud prevention services
- 54:49-12.3. Compensation for debt collection services
- 54:49-12.4 Provision of taxpayer information
- 54:49-12.5. Regulations
- 54:49-12.6 Division of Taxation fee for returned check
- 54:49-12.7 Reciprocal debt collection agreement with federal government
- 54:49-12.8 Definitions relative to reciprocal debt collection agreement
- 54:49-12.9 Powers of federal official
- 54:49-13. Release of property from lien
- 54:49-13.1. Reinstatement of corporation, procedure
- 54:49-13a. Levy, sale of property of person liable for any State tax
- 54:49-14 Filing of refund claim
- 54:49-15.1. Interest on overpayment
- 54:49-16. Refund, credit to taxpayer
- 54:49-17. Repayment of deposit; application of deposit, refund to indebtedness
- 54:49-18. Filing of protest
- 54:49-19. Set off against contract payment tax; notification
- 54:49-20. Set-off for partner, shareholder; notification
Chapter 50
- 54:50-1. General powers of commissioner
- 54:50-2. Examination, investigation
- 54:50-2.1. Agent of taxpayer; written authorization; display to representative of division of taxation
- 54:50-2.2. Taxpayer interview
- 54:50-3. Hearings
- 54:50-4. Issuance of subpoenas; fees
- 54:50-5. Procedure to compel witnesses to attend and to testify
- 54:50-6. Service of notice
- 54:50-6.1. Notices of assessment, rights of taxpayers
- 54:50-7. Commissioner's records; authentication; fee
- 54:50-8 Confidentiality
- 54:50-9 Certain officers entitled to examine records
- 54:50-9.1 Report to aid study of past, present discrimination in State employment and contracting, tax information, certain
- 54:50-10. Reports preserved for two years
- 54:50-13. Merger, consolidations; dissolutions; conditions
- 54:50-14. Certificates, various; Secretary of State's duties
- 54:50-19. Repeals
- 54:50-20. Tax preparer to sign return, provide tax identification number
- 54:50-21. Failure to follow provisions of State Tax Uniform Procedure Law
- 54:50-22. Reproduction admissible in evidence
- 54:50-23. Write off of debts classified uncollectible
- 54:50-24 Definitions relative to State agency information
- 54:50-25. Information required by State agency
- 54:50-26 Information furnished by State agency
- 54:50-26.1 Preliminary notice to business entity
- 54:50-26.2 Responsibility of State agency concerning identification of licensees
- 54:50-26.3 Review, verification of tax compliance status
- 54:50-27 Information, report not government record, confidentiality
- 54:50-28 Issuance of alcoholic beverage retail licensee clearance certificate, conditions
- 54:50-29 Authority to sell, transfer, assign right, title, interest in State tax indebtedness, taxpayer rights
- 54:50-30 Sale, transfer, assignment to highest bidder
- 54:50-31 Entitlement to remedies
- 54:50-32 Provision of taxpayer information, confidentiality
- 54:50-33 Warrant of satisfaction
- 54:50-34 Deposit of proceeds
- 54:50-35 Authority of director
- 54:50-36 Immunity from damages
- 54:50-37 Definitions relative to reporting of certain account information by financial institutions; report requirements
- 54:50-38 Notification to director of proposed sale, transfer, assignment of assets; claim for State taxes; exemptions
- 54:50-39 Tax clearance certificate required for certain awards; incentive
- 54:50-41. Out-of-State businesses and employees performing disaster or emergency related work; taxation, registration, licensing
- 54:50-42. Payment of State and local transaction taxes, fees; exception
- 54:50-44. Written statement of out-of-State business
- 54:50-45. Compliance with registration, licensing, and filing requirements
- 54:50-46. Rules, regulations
- 54:50-47 Definitions
- 54:50-48 Adjustment reports, federal taxable income, general
- 54:50-49 Adjustment reports, partnership-level audit, administrative adjustment request
- 54:50-50 Assessment, additional tax, interest, penalties
- 54:50-51 Estimated payments, pending audit
- 54:50-52 Tax refund, credit claims, federal adjustments
- 54:50-53 Adjustments after expiration, time extension
Title 54A — New Jersey Gross Income Tax Act240 sections
Chapter 4
- 54A:4-1 Resident credit for tax of another state
- 54A:4-1.1 Resident taxpayer, income, wage tax refund denied, appeal, judgement resulting in refund, credit against tax
- 54A:4-1.2 Regulations
- 54A:4-2. Credit for taxes withheld, paid by S corporation
- 54A:4-4. Credit in lieu of refund of unemployment compensation contributions
- 54A:4-5. Reimbursement of director by division of unemployment and temporary disability insurance
- 54A:4-6. Findings, declarations relative to an earned income tax credit
- 54A:4-7 New Jersey Earned Income Tax Credit program
- 54A:4-8. Annual appropriation for administration
- 54A:4-9. Availability of statistical information
- 54A:4-10. Regulations
- 54A:4-11 Gross income tax credit for employment of certain handicapped persons
- 54A:4-12b Tax credit, film expenses, certain
- 54A:4-13 Credit against tax due
- 54A:4-14 Short title
- 54A:4-15 Veteran care credit for qualified family caregivers; definitions
- 54A:4-16 Tax credit
- 54A:4-17 Certain credits permitted
- 54A:4-17.1 Child tax credit, income limit
- 54A:4-18. Credit against gross income tax
- 54A:4-19 Credit against tax due under N.J.S.54A:1-1 et seq
- 54A:4-20 Employer allowed credit for employee who donates organ, bone marrow
- 54A:4-21 Credit against tax
- 54A:4-22 Tax credit for taxpayer's purchase of unit concrete products that utilize carbon footprint-reducing technology
- 54A:4-23 Tax credit, "New Jersey Gross Income Tax Act", producer, low embodied carbon concrete, carbon capture, utilization, storage technology; requirements, qualifications
- 54A:4-24 Tax credit, "New Jersey Gross Income Tax Act, costs incurred, environmental product declaration analysis; requirements, qualifications
Chapter 5
- 54A:5-1.1 Certain IRA roll over amounts protected for 4 years
- 54A:5-1.2 Determination of category of income net of expenses or depreciation, certain; timing
- 54A:5-1.2a Taxpayer, depreciation, eligible property expenditures, New Jersey Gross Income Tax Act; rules, regulations
- 54A:5-2. Losses
- 54A:5-3. Taxability of estates, trusts and their beneficiaries
- 54A:5-4. Taxability of partners
- 54A:5-6. Husband and wife
- 54A:5-7. Allocations of income of nonresidents
- 54A:5-8 Income from sources within State for nonresident
- 54A:5-9 S corporation tax exemption
- 54A:5-10. Definitions
- 54A:5-11. Initial basis of shareholder of S corporation stock
- 54A:5-12. Limits on shareholder's losses
- 54A:5-13. Shareholder's share of S corporation income prorated for periods of residence
- 54A:5-14. Distributions made by S corporation, treatment
- 54A:5-15 Determination of amount of category of income, certain disallowances
- 54A:5-16 Definitions
- 54A:5-17 Cannabis licensees, gross income
- 54A:5-18 Regulations
- 54A:5-19 Income sourced, Corporation Business Tax Act, New Jersey Gross Income Tax Act, business conducted partly within, without State
Chapter 6
- 54A:6-1. Items in 54A:6-2 to 54A:6-9 excluded
- 54A:6-2. Federal social security benefits
- 54A:6-3. Railroad retirement benefits
- 54A:6-4. Certain death benefits
- 54A:6-5. Gifts and inheritances
- 54A:6-6. Compensation for injuries or sickness
- 54A:6-7 Certain pay of members of the armed forces, NJNG, exemption from taxable gross income
- 54A:6-8. Scholarships and fellowship grants
- 54A:6-9.1. Gains from sale, exchange of principal residence, excludable from gross income; conditions
- 54A:6-9.2. Applicability of federal "Taxpayer Relief Act of 1997"
- 54A:6-10 Pensions and annuities
- 54A:6-11 Lottery winnings
- 54A:6-13. Unemployment insurance benefits
- 54A:6-14. Interest on certain obligations
- 54A:6-14.1. Exemption of distributions of qualified investment fund
- 54A:6-15 Other retirement income
- 54A:6-21. Contributions to certain employee trusts
- 54A:6-22 Gross income exclusion
- 54A:6-23 Commuter transportation benefits not considered gross income
- 54A:6-24. Cafeteria plan, qualified option, certain; not gross income
- 54A:6-25 Certain earnings, distributions excluded from gross income
- 54A:6-25.1 Loan redemption exempt from taxation
- 54A:6-25.2 Gross income, student loan debt, total, permanently disabled veterans
- 54A:6-26 Military pension, survivor's benefit payments excluded from gross income
- 54A:6-27 Contributions to medical savings account not included in gross income
- 54A:6-28 Roth IRA distributions excluded from gross income
- 54A:6-29. Holocaust reparations, restitution excluded from gross income
- 54A:6-30. Victims of September 11, 2001 terrorist attacks, income exempt from New Jersey gross income tax
- 54A:6-31 Family leave benefits not included in gross income
- 54A:6-32 Combat zone compensation not considered gross income
- 54A:6-33 Gross income, not including compensation for services performed, district board of elections
- 54A:6-34 Gross income, certain exemptions, small business stock