New Jersey Statutes Annotated (Tax)

2,253 sections.

• 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
• 54:2-40. Copies of appeal to be served; copies of judgment; notice; notices; notice of withdrawal or dismissal of complaint
• 54:3-1. County boards of taxation continued
• 54:3-2 Taxation board members
• 54:3-3. Terms; vacancies
• 54:3-4. Oath; filing
• 54:3-5. President of board; election; duties on written memorandum of judgments
• 54:3-5.1 Reports to the director
• 54:3-6 Salaries of board members
• 54:3-7. County tax administrator
• 54:3-7.1. Reference to secretary of county board of taxation to mean and refer to office of county tax administrator
• 54:3-7.2. Training program
• 54:3-8. Salaries of administrator, assistants
• 54:3-9. Tenure
• 54:3-10. Administrator; removal; charges in writing; notice; trial; appeal
• 54:3-11. County boards of taxation replace predecessors
• 54:3-12. Other county and local boards abolished; exception
• 54:3-13. Secure taxation at taxable value
• 54:3-14. Petitions of appeal, rules, regulations and procedures; directions; record; transcript
• 54:3-15. Boards to view assessed properties; meetings
• 54:3-16. Administrator; responsibility for administrative functions and assessors; rules
• 54:3-17 Ratio of assessment to value; equalization table; copies to assessors
• 54:3-18 Meeting to review equalization table; hearing and notice
• 54:3-19. Valuations of property as confirmed to be final; copies of table
• 54:3-20. Assessment of omitted property
• 54:3-20.1. Reference to one or more members to take testimony
• 54:3-21 Appeal by taxpayer or taxing district; petition; complaint; exception
• 54:3-21.3. Fees
• 54:3-21.3a Use of revenues from fees
• 54:3-22. Hearing of appeals; witnesses; evidence; revision of taxable value; grounds; computation
• 54:3-23. Disobedience of witness, punishment
• 54:3-24. Perjury
• 54:3-25. Quorum; majority may act
• 54:3-26. Hearing, determination of appeals
• 54:3-26.1. Extension of time for hearing appeal
• 54:3-26a. Action or determination of county board of taxation; review by tax court
• 54:3-26b. Review of judgment of county board of taxation
• 54:3-27. Payment of taxes pending appeal
• 54:3-27.2 Refund of excess taxes; interest
• 54:3-28. Removal of member for cause; successor
• 54:3-30. Permanent offices in certain counties; records public
• 54:3-31. Traveling expenses of members and administrator paid by governing body
• 54:3-32 Preparation of annual budget request by county tax administrator
• 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
• 54:4A-1 United States or agency thereof, contributions in lieu of taxes, procedure; disposition
• 54:4A-2. Contributions in lieu of taxes for prior years; disposition
• 54:4A-3 Receipt given for contributions in lieu of taxes
• 54:4A-4. Palisades Interstate Park lands; compensation to municipalities
• 54:4A-5. Estimate of sum municipality would have derived; appropriation
• 54:4A-6. Budget; including sum appropriated
• 54:4A-7. Use of sum appropriated
• 54:4B-1. Effect of administrative or judicial proceedings upon apportionment, collection or payment of taxes
• 54:4B-2. Finding of invalidity, excessiveness or inadequacy of tax; debiting or crediting difference between amount paid and lawful share
• 54:4B-3. Right of taxing district entitled to credit to sue for repayment of excess taxes
• 54:4B-4. Exclusive remedy; applicability
• 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
• 54:6-1. "Martin Act" with amendments and supplements; appointment of commissioners of adjustment in cities; settlement and collection of arrearages of unpaid taxes, assessments and water rates or water rents; procedure; enforcement of payment; sale of lands
• 54:6-2. Titles under "Martin act" validated
• 54:6-3. Land sold for taxes to taxing district subject to "Martin act" proceedings
• 54:6-4. Act relating to settlement and collection of arrearages of unpaid taxes, assessments and water rates or water rents in towns; appointment of commissioners; procedure; enforcement of payment; sale of lands
• 54:6-5. Act relating to settlement and collection of arrearages of unpaid taxes, assessments and water rates or water rents in municipalities other than cities; appointment of commissioners; procedure; enforcement of payment; sale of lands
• 54:7-1. Action by governing body
• 54:7-2. Liens which may be apportioned
• 54:7-3. Apportionment by application or on motion of governing body
• 54:7-4. Apportionment; resolution; copies filed
• 54:7-5. Apportionment without notice; reapportionment; effect of difference
• 54:7-6. Notice; publication; service
• 54:7-7. Apportionment by designated municipal officer; appointment
• 54:7-8. Map and deposit for expenses may be required
• 54:7-9. Apportionment of liens on lands taken for streets
• 54:8-1. Reduction of interest on amounts due where records destroyed
• 54:8-2. Article applicable to special assessments
• 54:8-3. Destruction of records; determination of amounts due; jurisdiction of Superior Court
• 54:8-4. Action by municipality desiring relief; facts to be established
• 54:8-5. Service upon joint tenants or tenants in common
• 54:8-6. Nonresident owners or mortgagees; service; publication
• 54:8-12. Enforcement of lien; alternative procedure
• 54:8-14. Costs and fees not recoverable
• 54:8-15. Copy of judgment filed; abstract; contents
• 54:8-16. Legal assistants; compensation
• 54:8A-1. Short title
• 54:8A-2. Imposition of tax; levy; collection; payment; exemption
• 54:8A-3. "Resident" defined
• 54:8A-4. "Derived from sources within" defined
• 54:8A-5. "Critical area state" defined; legislative findings; certification of state highway commissioner; publication
• 54:8A-6. Rates; computation of tax upon entire net income
• 54:8A-6.1. Minimum income tax on minimum taxable income of each individual
• 54:8A-6.2. Minimum taxable income
• 54:8A-6.3. Tax surcharge
• 54:8A-6.4. Maximum tax rate on personal service income
• 54:8A-7. Gross income defined; manner of computing
• 54:8A-8. "Taxpayer" defined
• 54:8A-9. Standard deduction
• 54:8A-10. Exemptions from net income
• 54:8A-11. "Dependent" defined
• 54:8A-12. "Related to taxpayer" defined
• 54:8A-13. Dependent; claim by person contributing more than ten per cent of support
• 54:8A-14. "Eligibility year" defined
• 54:8A-15.1. Household, and household and dependent care services necessary for gainful employment credits
• 54:8A-16. Credits for tax imposed by another critical area state
• 54:8A-17. Withholding tax
• 54:8A-18. Payment of tax; returns; extension of time
• 54:8A-19. Assignment of claim for refund of money paid or withheld in other jurisdiction
• 54:8A-20. Transportation fund; purposes; authorization to use
• 54:8A-21. Endowment fund; investment; use
• 54:8A-22. Misapplication of funds; right to refund
• 54:8A-23. "Source state" defined
• 54:8A-29. Taxable year; annual accounting period; calendar year; fiscal year; definitions
• 54:8A-30. "Partnership" defined
• 54:8A-31. Partnership liability; inclusions in gross income
• 54:8A-32. Computation of gross income of taxpayer
• 54:8A-33. Income derived from sources within taxpayer's source state; exclusions from gross income
• 54:8A-34. "Net income" defined
• 54:8A-35. Computation of net income; deductions
• 54:8A-36. Computation of gross income from federal adjusted gross income figure
• 54:8A-37. Additional deductions
• 54:8A-38. Inventories
• 54:8A-39. Net capital gain or loss; computation; deductions
• 54:8A-40. Items not deductible
• 54:8A-41. "Capital assets" defined
• 54:8A-42. Basis of property; gain or loss from sale or other disposition of property
• 54:8A-43. Agreements with taxpayer relating to liability
• 54:8A-44. Persons required to file
• 54:8A-46. Actions for collection of tax
• 54:8A-47. Payment of tax; signing of documents; certification of statements
• 54:8A-48. Taxable year; method of accounting
• 54:8A-49. Withholding return
• 54:8A-50. Liability of employer required to withhold tax; special fund; right of action against employer
• 54:8A-51. Failure of employer to deduct and withhold tax or to pay tax withheld
• 54:8A-52. Reciprocity credit; relief from withholding
• 54:8A-53. Delinquent return or taxes; penalties; interest; abatement or remission
• 54:8A-54. Applicability of State Tax Uniform Procedure Law
• 54:8A-55. Administration; determination of amount of tax due
• 54:8A-56. Exercise of powers and duties of Division of Taxation by director
• 54:8A-57. Effective date; suspension of tax; cessation
• 54:8A-58. Short title
• 54:8A-59. Imposition of tax; levy; collection; payment
• 54:8A-60. Rate of tax
• 54:8A-61. Definitions
• 54:8A-62. "Derived from sources within" defined
• 54:8A-63. "Source state" defined
• 54:8A-64. Resident individual
• 54:8A-65. Nonresident individual
• 54:8A-66. "Taxpayer" defined
• 54:8A-69. "Eligibility year" defined
• 54:8A-70. "Taxable year" ; "annual accounting period" and "calendar year" defined
• 54:8A-71. "Partnership" defined
• 54:8A-73. "Taxable income" defined
• 54:8A-74. Division and director defined
• 54:8A-75. Allocated income defined
• 54:8A-77. Inclusions in and exclusions from income
• 54:8A-84. Apportionment and allocation
• 54:8A-91. Procedure when inventories necessary to compute tax
• 54:8A-92. Basis of property
• 54:8A-93. Individuals of partnership liable for tax; computing; liquidation payments
• 54:8A-94. Income taxes imposed by other states
• 54:8A-96.1. Special tax provisions for poverty
• 54:8A-96.2. Procedure for claiming special tax provisions
• 54:8A-97. Returns: of whom required; personal liability; report of changes
• 54:8A-98. Time of filing return; extensions
• 54:8A-99. Tax due upon date fixed for filing return; effect of making or filing return
• 54:8A-100. Taxable year; accounting method
• 54:8A-101. Employer to withhold tax
• 54:8A-101.1. When withholding not required
• 54:8A-102. Withholding returns; notice to employer
• 54:8A-103. Employer's liability
• 54:8A-104. Tax not to be collected from employer on payment; liability for penalties; interest; failure to pay tax withheld
• 54:8A-105. Penalties; interest; abatement or remission
• 54:8A-106. Transportation benefits fund; use of fund
• 54:8A-107. Balances accumulated as an endowment fund; use
• 54:8A-108. Refund to taxpayer upon unauthorized use of fund; formula for computing amount
• 54:8A-109. General requirements concerning returns, notices, records, and statements
• 54:8A-110. Information returns
• 54:8A-111. Review of director's decision
• 54:8A-112. General powers of the director
• 54:8A-113. Order to compel compliance
• 54:8A-114. Controlling statute; exception
• 54:8A-115. Relief requirements on residents
• 54:8A-116. Administration of act
• 54:8A-117. Severability clause
• 54:8A-118. Act operative
• 54:8A-119. Liability for either income tax or emergency transportation tax or transportation benefits tax
• 54:8A-120. Deposits in transportation fund or transportation benefit fund
• 54:8A-121. Transfer of amounts between transportation fund or transportation benefit fund and property tax relief fund; authorization
• 54:8A-122. Inapplicability of emergency transportation tax and transportation benefits tax to commuter if reciprocal agreement with critical area state exists
• 54:8A-123. Effective date; time of application
• 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
• 54:11-1. Voiding charter of delinquent corporations; extension of time for payment
• 54:11-2. Delinquents reported to secretary of state; proclamation voiding charter
• 54:11-4. Reinstatement of charters voided by mistake
• 54:11-5. Reinstatement upon payment of amount fixed; exceptions
• 54:11-6. Action for appointment of a receiver
• 54:11-7. Judgment for tax due; execution to issue
• 54:11-8. Transfer of intangible corporate assets to receiver for sale
• 54:11-9. Sale of intangible corporate assets; disposition of proceeds
• 54:11D-1. Annual appropriation; allocation
• 54:11D-5. Annual payment and distribution to municipalities
• 54:11D-6. Distribution
• 54:11D-7. Apportionment of amounts to be raised in taxing districts; equalization table; assumed assessed value of property
• 54:11D-8. Review
• 54:11D-9. Rules and regulations; delegation of powers
• 54:12-1. Books, records and documents; custody
• 54:14-1. Time when taxes due; notification of deductions; interest charged
• 54:14-2. Book, records, etc. to Director of Division of Taxation if required
• 54:14-3. Penalty upon failure to produce books or records
• 54:14-5. Action at law to recover tax; preferred debt in case of insolvency
• 54:14-6. Injunctive relief against exercise of powers by delinquent corporation
• 54:15-1. Appeal to tax court
• 54:15-2. Investigation by board; examination of corporation officers and books
• 54:15-3. Correction of tax; penalties in certain cases
• 54:15B-1. Short title
• 54:15B-2 Definitions
• 54:15B-2.1 Receipts not included as gross receipts
• 54:15B-2.2. Definitions; phase out of petroleum products gross receipts tax
• 54:15B-3 Petroleum products tax
• 54:15B-4. Additional tax
• 54:15B-5. Gross receipts; credit against petroleum products tax
• 54:15B-6. Registration with director
• 54:15B-7 Filing of return; payment of tax
• 54:15B-8 Determination of tax due; powers of director
• 54:15B-9 Payment of petroleum products tax, nonpayment, fourth degree crime
• 54:15B-10 Reimbursement of petroleum products tax to federal entity
• 54:15B-11. Payment of reimbursement, fraudulent collection, fourth degree crime
• 54:15B-12. Recognition as licensed company, direct payment of taxes
• 54:15B-13 Tax levied on persons holding certain fuels
• 54:15B-14 Fuel dealers, distributors, certain, refunds permitted, "bad debt" defined
• 54:15C-1 Tax on transfer of controlling interest in certain commercial property
• 54:16-1. Definition of marine insurances
• 54:16-2. Imposition of tax
• 54:16-3. Underwriting profit; how computed
• 54:16-4. Net earned premiums; how computed
• 54:16-5. Losses incurred; definition
• 54:16-6. Expenses incurred; how computed
• 54:16-7. Reports by marine insurance companies
• 54:16-8. Computation of tax
• 54:16-9. Report of commissioner of banking and insurance to tax commissioner
• 54:16-10. Due date of tax
• 54:17-6. Payments reported to comptroller
• 54:18-1 Annual reports, payments to New Jersey State Firemen's Association; effects of noncompliance
• 54:18-2 Returns by agents, brokers, insurers; payments to association
• 54:18-3 Account books
• 54:18-4 Penalty for noncompliance by agent, broker, or insurer
• 54:18-5 Revocation of authority of agent, broker, or insurer
• 54:18-7 Effect of chapter on reciprocal legislation
• 54:18-8 Use of monies
• 54:18A-1. Annual tax return; payment by companies; dates due; credit
• 54:18A-1.1. Extension of time filing return; due date for payment
• 54:18A-1.2. Administration, collection and enforcement of tax imposed
• 54:18A-1.3. Examination of returns, assessment
• 54:18A-1a. Equivalent of franchise tax to municipalities and counties
• 54:18A-2 Amount of tax, additional tax, percentage reduction
• 54:18A-3 Amount of tax, life insurance companies; additional tax
• 54:18A-4. Taxable premiums collected
• 54:18A-5. Gross contract premiums
• 54:18A-5.1. Life insurance companies; determination of annual tax
• 54:18A-6 Maximum amount of taxable premiums
• 54:18A-7. Time of payment
• 54:18A-8. Reports
• 54:18A-9 Inapplicability to fraternal beneficiary society, certain insurance companies
• 54:18A-10. Partial invalidity
• 54:18A-11. Effective date
• 54:29A-1. Short title
• 54:29A-2. Definitions
• 54:29A-4. Property not used for railroad purposes
• 54:29A-5. Municipal assessment of benefits; delegation of powers by commissioner
• 54:29A-6. General powers of commissioner
• 54:29A-7. Property taxable; rate
• 54:29A-7.1. Real property deemed to be in railroad use regardless of ownership or possession
• 54:29A-8. Leased property
• 54:29A-10. Grade crossing improvements exempt
• 54:29A-11. Assessment in lieu
• 54:29A-12. Assessment procedure
• 54:29A-13. Franchise excise
• 54:29A-14. Measure of franchise tax
• 54:29A-15. Assessment; franchise tax
• 54:29A-16. Local assessors; information returns
• 54:29A-17. Classification of railroad property; valuation of class II property; statement
• 54:29A-17.1. Valuation; improvements to capital facilities
• 54:29A-18.1. Inspection of classifications and valuations; informal conference; delivery of statement
• 54:29A-21. Tax statements
• 54:29A-22. Certification to Comptroller
• 54:29A-23. Tax for State use
• 54:29A-24.1. Replacement revenue to municipalities
• 54:29A-24.2. Definitions
• 54:29A-24.3. Appropriation and payment of state aid; amount; adjustments
• 54:29A-24.4. Payment to collector or other proper officer; time; manner
• 54:29A-24.5. Delivery of statement to municipality concerning state aid payable in following year
• 54:29A-24.6. Adjustments in valuation
• 54:29A-25. Reassessment; property omitted
• 54:29A-26. Review of assessments; notice
• 54:29A-27. Period of limitations
• 54:29A-28. Certification to Comptroller
• 54:29A-29. Credit for taxes paid locally
• 54:29A-30. Disposition of receipts
• 54:29A-31. Appeal to tax court
• 54:29A-32. Complaint and notice
• 54:29A-33. Hearing upon complaint
• 54:29A-34. Conclusion of hearings
• 54:29A-35. Certifications
• 54:29A-43.1. Dual assessment; appeal to tax court
• 54:29A-43.6. Repeals
• 54:29A-44. Returns of information
• 54:29A-45. Returns; form and content
• 54:29A-46. Payments; due dates
• 54:29A-46.1. Payment of franchise tax assessed for 1941
• 54:29A-48. Payment by person interested
• 54:29A-49. Payment pending litigation; credits
• 54:29A-50. Payments pending litigation; distribution
• 54:29A-51. Extension of time
• 54:29A-52. Penalties
• 54:29A-53. Interest
• 54:29A-54. Lien of taxes
• 54:29A-55. Tax a debt; preference
• 54:29A-56. Collection not to be stayed
• 54:29A-57. Additional remedy; certificate that taxpayer is indebted, under act for taxation of railroads; entry
• 54:29A-58. Action to enforce lien
• 54:29A-59. Parties to proceedings
• 54:29A-60. Determination of rights; direction of sale
• 54:29A-61. Receivership
• 54:29A-62. Rules and regulations
• 54:29A-63. Audits and investigations
• 54:29A-64. Hearings; oaths
• 54:29A-65. Subpoenas
• 54:29A-66. Employment of technical assistants
• 54:29A-67. Personal knowledge of commissioner
• 54:29A-68. Attendance of Attorney-General
• 54:29A-69. Employment of assistant counsel
• 54:29A-70. Criminal penalties
• 54:29A-71. False swearing
• 54:29A-72. Offenses committed at Trenton
• 54:29A-73. Payment and returns for 1941
• 54:29A-74. Construction; other taxes
• 54:29A-74.1. Construction; in lieu of all other taxes
• 54:29A-74.2. Repeal
• 54:29A-75. Repealers
• 54:29A-76. Warrants for distribution of railroad franchise tax
• 54:29A-77. Release of property from lien
• 54:30-1. Certain receipts of public utilities not taxable
• 54:30-2. Corrections in errors in apportionment
• 54:30-3. Deduction of expenses from gross amount of tax; apportionment of expenses
• 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
• 54:32A-54. Taxes and penalties not to remain lien after January 1, 1953
• 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
• 54:32D-1 State hotel, motel, and transient accommodation occupancy fee
• 54:32D-2 Collection, administration of fee; liability for fees
• 54:32E-1 Tax imposed on gross receipts from cosmetic medical procedure; definitions; liability for tax
• 54:32E-2 Cosmetic medical procedure gross receipts tax phased out
• 54:32F-1 Definitions relative to local tire management program; fee, imposition, collection
• 54:32F-2 Disbursement, use of fees
• 54:33-1. Definitions
• 54:33-2. Jurisdiction of tax court
• 54:33-3. Rights and remedies under prior acts saved
• 54:33-4. Repeal of certain tax acts; taxes and liens thereunder discharged
• 54:33-5. Powers of comptroller exercised by tax commissioner
• 54:33-6. Books, records and documents; custody
• 54:33-7. Records kept by tax commissioner
• 54:33-8. Returns of appraisers and other data as privileged communications
• 54:33-9. Appraisers and employees; employment by tax commissioner
• 54:33-9.1. District supervisor in Inheritance Tax Division; residence qualification
• 54:33-10. Apportionment of tax receipts to counties
• 54:33-11. Certain officers and employees; retention
• 54:33-12. Commissioner may abolish unnecessary positions
• 54:33-14. Annual report
• 54:34-1 Transfers taxable
• 54:34-1.1. Irrevocable disposition of reserved income, rights, etc., over property transferred 3 years prior to death
• 54:34-2 Transfer inheritance tax; phase-out
• 54:34-2.1. Mutually acknowledged relationship of parent and child; stepchildren
• 54:34-3. Ratio tax on transfer of property on nonresident
• 54:34-4 Exemptions
• 54:34-5. Deductions to ascertain market value
• 54:34-6. Appointment of appraisers
• 54:34-7. Compensation of appraisers
• 54:34-8. Misconduct of appraiser; penalty
• 54:34-9. Making appraisement; notice of; taking evidence; report
• 54:34-10. Failure to testify before appraiser; penalty
• 54:34-12. Levying the tax; notice to parties interested
• 54:34-13 Appeal of appraisement, assessment
• 54:35-1. Date when tax due
• 54:35-2. Tax, how payable; liability for nonpayment
• 54:35-3. Delay in payment; penalty; reduction of penalty; interest; postponement as to estate of member of armed forces
• 54:35-4. Bond required when payment delayed
• 54:35-4.1. Death of person caused by wrongful act, neglect or default; compensation; failure to timely pay tax; interest and bond
• 54:35-5. Lien of tax; duration
• 54:35-5.1. Limitation of time for commencing proceedings to collect inheritance tax
• 54:35-5.2. Effective date
• 54:35-6. Deduction or collection of tax prior to distribution
• 54:35-7. Sale of property to pay tax
• 54:35-8. Payment of taxes collected by executor; receipt
• 54:35-9. Statement of payment of or exemption from tax; issuance; record
• 54:35-10. Refund of erroneous tax payment
• 54:35-10.1. Applicability
• 54:35-11. Refund when debts proved after legacies and distributive shares paid
• 54:35-12. Notice of transfer of realty filed with tax commissioner
• 54:35-13. Report of probate or grant of letters; penalty
• 54:35-14. Search of records of Clerk of Superior Court or surrogate of county
• 54:35-15. Action to compel payment of taxes
• 54:35-16. Attorney general to prosecute action against tax delinquent
• 54:35-17. Information as to property taxable; reward to informant
• 54:35-18. Payment of reward to informant
• 54:35-19. Transfer of assets
• 54:35-20. Penalty for failure to notify or obtain consent of tax commissioner
• 54:35-21. Transfer of stock of domestic corporation; notice and consent required; penalty
• 54:35-22. Transfer of collateral; consent of tax commissioner
• 54:35-23. Consents to transfer assets
• 54:36-1. Vested remainders after estate for life or years
• 54:36-2. Valuation of estates for life or years
• 54:36-3. Executory devises or contingent or defeasible estates in expectancy
• 54:36-4. Estates subject to a power of appointment
• 54:36-5. Taxes on executory devises, contingent future estates, estates subject to power of appointment; when payable
• 54:36-6. Composition of taxes in certain estates; bond in lieu of present payment
• 54:36-7. Executor or trustee not to deliver property until tax paid
• 54:37-1. Definitions
• 54:37-2. Construction
• 54:37-3. Application of chapter; reciprocity
• 54:37-4. Original grant of letters; notice to domiciliary state
• 54:37-5. Proof of payment of death taxes of domiciliary state
• 54:37-6. Failure to prove tax payment; notice to domiciliary state
• 54:37-7. Enforcement of tax; action for accounting; remission of intangibles
• 54:37-8. Final accounting not allowed until taxes paid
• 54:38-1 Imposition of tax; amount
• 54:38-2. Additional tax in certain cases
• 54:38-3. Reduction of tax; refund; time for filing application for refund
• 54:38-4. Taxation of future interests after estate tax paid; credit
• 54:38-5. Estate taxes due upon date of death, extension, interest
• 54:38-6 Assessment and collection; disposition of proceeds; executors personally liable; liens
• 54:38-7 Copy of federal estate tax; alternate forms
• 54:38-10 Jurisdiction of tax court; claim for refund
• 54:38-11. Funds out of which tax is payable
• 54:38-12. Certificate of inheritance withheld until tax paid; exception
• 54:38-13. Purpose of chapter; liberal construction
• 54:38-14. Estates subject to tax
• 54:38-15. Constitutional construction
• 54:38-16. Other state taxes and liens unaffected
• 54:38A-1. Reasonable doubt as to domicile of decedent; settlement
• 54:38A-2. Effective date
• 54:38A-3. Compromise and settlement of certain tax claims or liens; waiver of defenses
• 54:38A-4. Payment pursuant to compromise
• 54:38A-5. Act cumulative; liberal construction
• 54:38A-6. Partial invalidity
• 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
• 54:39A-1. Short title
• 54:39A-2 Definitions
• 54:39A-5. Quarterly payments; calculation
• 54:39A-11 Examination of returns, assessment of additional taxes, etc
• 54:39A-21. Additional taxes and fees
• 54:39A-22. Enforcement assistance
• 54:39A-23. Availability of records of other agencies
• 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
• 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
• 54:41-1. Short title
• 54:41-2. Definitions
• 54:41-3. Interest of employees in alcoholic beverage business prohibited; suspension or dismissal
• 54:41-4. Expense of administration; appropriations
• 54:41-5. Disposition of taxes, penalties, and interest; credited to state
• 54:42-1. Administrative powers; regulations; requiring bond; certificate of compliance; report on status of bond
• 54:42-2. Examination of papers and premises; oaths; re-examination
• 54:42-3. Hearings
• 54:42-4. Subpoenas for witnesses; fees
• 54:42-5. Procedure to compel witnesses to attend and to testify
• 54:42-6. Deputies and other employees; appointment; tenure
• 54:42-7. Dismissal of employees
• 54:43-1 Tax rates
• 54:43-1.1. Deposit of tax collected in Alcohol Education, Rehabilitation and Enforcement Fund
• 54:43-1.2. Rules, regulations
• 54:43-1.3. Allocation of amounts collected
• 54:43-2. No tax on beverages shipped out of state; exception
• 54:43-2.1. Army or Navy personnel organizations, sales to not taxable
• 54:43-3. Tax to be paid but once
• 54:43-4. Sale of alcoholic beverage warehouse receipts not taxable sales
• 54:43-5. Cancellation of sale or destruction of alcoholic beverages; credit or refund of tax
• 54:43-6. Tax upon alcoholic beverages involved in illegal acts; persons liable; estimate of tax liability; other provisions invoked
• 54:44-1. When tax due and payable; penalties; exception
• 54:44-2. Tax a debt; proceedings to recover; preferred in insolvency; certificate of indebtedness
• 54:44-2.1. Additional or alternative remedy for enforcement of lien; warrant by Commissioner; procedure
• 54:44-3. Certification of debt; judgment; docket; procedure thereon
• 54:44-4. Release of lien; reassessment of tax or penalty; payment; satisfaction of judgment; joint and several liability
• 54:44-5. Compromise of claims
• 54:44-5.1. Compromise or cancellation of tax
• 54:44-6. Certificate to issuing authorities; fee
• 54:45-1. Bi-monthly reports to director; payment of tax; failure to file; penalty; remission
• 54:45-2. Records
• 54:45-3. Commissioner's records; authentication; confidential character; use in court
• 54:45-4. Preservation of reports
• 54:45-5. Examination, assessment, protest
• 54:45-6 Claim for refund
• 54:45-7. Service of notice; presumptive evidence
• 54:46-1. Appeals from decisions of Director of Division of Taxation
• 54:46-2. Refunds upon appeal
• 54:47-3. Failure to file report; filing of false or fraudulent report
• 54:47-4. False swearing; false testimony; misdemeanor
• 54:47-5. Sales and deliveries prohibited unless tax paid or secured; misdemeanor
• 54:47-6. Punishment for violation
• 54:47-7. Suspension or revocation of license
• 54:47-8. Gift or gratuity to commissioner or employee
• 54:47A-1. Short title
• 54:47A-2. Definitions
• 54:47A-3. Imposition of tax; rate
• 54:47A-4. Single payment; tax as levy on grower
• 54:47A-5. Liability of state and municipalities
• 54:47A-6. Collection by distributor; liability for tax
• 54:47A-7. Report of distributor; contents; payment of tax
• 54:47A-8. Record of poultry feed; inspection
• 54:47A-9. Violations; penalties; enforcement
• 54:47A-10. Continued violations; injunction
• 54:47A-11. Deposit of moneys; appropriations; purposes of use
• 54:47A-12. Poultry products promotion council; membership; qualifications; appointments; term; vacancies; compensation
• 54:47A-13. Organization of council; election of officers; quorum
• 54:47A-14. Rules and regulations; employment of personnel; duties and compensation; records of council; annual report
• 54:47A-15. Estimate of revenues; submission to state board of agriculture; inclusion in budget
• 54:47A-16. Promotion programs
• 54:47A-17. Appropriation
• 54:47A-18. Effective and operative dates
• 54:47B-1. Title
• 54:47B-2. Definitions
• 54:47B-3. Excise tax
• 54:47B-4. Single payment of tax; liability of grower
• 54:47B-5. Distributors to collect tax; exception
• 54:47B-6. Payment of tax; report
• 54:47B-7. Records of distributor
• 54:47B-8. Violations; penalty
• 54:47B-9. Injunction
• 54:47B-10. Seed potato tax account; expenditures
• 54:47B-11. Council; qualifications; term; vacancies; compensation
• 54:47B-12. Organization of council
• 54:47B-13. Rules and regulations; employment; records; report
• 54:47B-14. Estimate of revenues
• 54:47B-15. Promotion of industry
• 54:47B-16. Appropriation
• 54:47B-17. Effective date
• 54:47C-1. Title
• 54:47C-2. Definitions
• 54:47C-3. Excise tax
• 54:47C-4. Single payment of tax; liability of grower
• 54:47C-5. Liability of state and municipalities
• 54:47C-6. Collection by distributor, processor, grower-distributor or farmers market; liability for tax
• 54:47C-7. Report accompanying payment of tax
• 54:47C-8. Record of asparagus handled; inspection
• 54:47C-9. Violations; penalties; enforcement
• 54:47C-10. Continued violations; injunction
• 54:47C-11. Collection of tax by department; enforcement of act
• 54:47C-12. Deposit of moneys; appropriation and use; purposes
• 54:47C-13. Asparagus Industry Council; membership; appointment; term; vacancies; compensation
• 54:47C-14. Organization of council
• 54:47C-15. Rules and regulations; employment of personnel; records; annual report
• 54:47C-16. Estimate of revenues; submission to department of agriculture; inclusion in budget
• 54:47C-17. Appropriation
• 54:47D-1. Short title
• 54:47D-2. Definitions
• 54:47D-3. Imposition of tax; rate; exemption
• 54:47D-4. Report of grower; payment of tax
• 54:47D-5. Form of report; contents
• 54:47D-6. Record of apples produced; inspection
• 54:47D-7. Violations; penalties; enforcement
• 54:47D-8. Continued violations; injunction
• 54:47D-9. Collection of tax by department; enforcement
• 54:47D-10. Deposit of moneys; appropriations; purposes of use
• 54:47D-11. Apple industry council; membership; appointments; terms; vacancies
• 54:47D-12. Compensation of council members
• 54:47D-13. Organization of council; election of officers; quorum
• 54:47D-14. Rules and regulations; employment of personnel; duties and compensation; records of council; annual report
• 54:47D-15. Budget request
• 54:47D-16. Appropriation
• 54:47E-1. Short title
• 54:47E-2. Definitions
• 54:47E-3. Imposition of assessment; rate; liability
• 54:47E-4. Report of distributor, processor, grower-distributor or farmers market; payment of assessment
• 54:47E-5. Form of report; contents
• 54:47E-6. Record of sweet potatoes handled; inspection
• 54:47E-7. Violations; penalty; enforcement
• 54:47E-8. Continued violations; injunction
• 54:47E-9. Collection of assessment by commission; enforcement
• 54:47E-10. Deposit of moneys; appropriations; purpose of use
• 54:47E-11. Sweet potato industry commission; membership; appointments; terms; vacancies
• 54:47E-12. Compensation
• 54:47E-13. Organization of commission; election of officers; quorum
• 54:47E-14. Rules and regulations; employment of personnel; records of proceedings; annual report
• 54:47E-15. Budget request
• 54:47E-16. Appropriation
• 54:47E-17. Continuation of program; referendum
• 54:47F-1 Optional social equity excise fee assessed on Class 1 cannabis cultivator licensees
• 54:48-1. Short title
• 54:48-2 Definitions
• 54:48-3. Purpose of subtitle
• 54:48-4. Application of subtitle
• 54:48-4.1 Tax payments by electronic funds transfer; definitions
• 54:48-4.2 Definitions relative to establishment of automated State tax payment system
• 54:48-4.3 Establishment of card payment, electronic funds transfer system
• 54:48-4.4 Assessment, collection of service charges
• 54:48-5. Other remedies unaffected
• 54:48-6. Preparation of statements of taxpayers' rights
• 54:48-7. Applicability of act
• 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
• 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
• 54:51A-1. Review of judgment, action or determination of county board of taxation
• 54:51A-2. Direct appeal to tax court in certain cases
• 54:51A-3. Exemption of Class 3B (Farm Qualified) and Class 15D, E and F (Exempt Property) from provisions of subsection b. of R.S.54:51A-1
• 54:51A-4. Review and revision of equalization tables
• 54:51A-5. Service of copies of complaint, copies of judgment, notices and notice of withdrawal or dismissal of complaint
• 54:51A-6. Judgment revising taxable value of property; reduction of value; applicability of section
• 54:51A-7. Correction of errors
• 54:51A-8 Conclusiveness of judgment; changes in value; effect of revaluation program
• 54:51A-9. Time for taking real property tax cases to Tax Court
• 54:51A-10. Fees
• 54:51A-11. Complaint; contents; form; service; and practice
• 54:51A-12. Designation of certain cases
• 54:51A-13. Appeals in general
• 54:51A-14. Time
• 54:51A-15. Collection; bond; exception
• 54:51A-16. Appeal exclusive remedy of taxpayer
• 54:51A-17. Special rule for appeals by municipality pursuant to section 6 of P.L. 1940, c. 4 (C. 54:30A-21)
• 54:51A-18. Complaint; contents; form; service; practice
• 54:51A-19. Fees
• 54:51A-20. Condition to prosecuting appeal under section 31 of P.L. 1941, c. 291 (C. 54:29A-31)
• 54:51A-21. Laws repealed
• 54:51A-22. Awarding of costs to prevailing taxpayer
• 54:51A-23. Action for damages by taxpayer
• 54:52-5. Charges under other Titles
• 54:52-6. Disorderly persons offenses
• 54:52-7. Providing false information
• 54:52-8. Failure to file return
• 54:52-9. Failure to pay
• 54:52-10. Filing of fraudulent return
• 54:52-11. Assisting in preparation of fraudulent return
• 54:52-12. Failure to maintain books, records
• 54:52-13. Engaging in conduct requiring registration licensure without same
• 54:52-14. Failure to collect, withhold State tax
• 54:52-15. Failure to turn over collected, withheld tax
• 54:52-16. Operating under voided corporate charter
• 54:52-17. Dealing with unlicensed person
• 54:52-18. Possession of goods without paying tax
• 54:52-19. False testimony; verification of false statements
• 54:53-1. Authorization for director to enter; standards
• 54:53-2. Agreement without any liability or series of agreements for single period; authorization
• 54:53-3. Relation to total tax liability or to one or more separate items
• 54:53-4. Finality and conclusiveness of closing agreement
• 54:53-5. Request for closing agreement; time for submission for prior taxable period; forms; procedure
• 54:53-6. Tax, deficiency or overpayment; assessment, collection, credit or refund
• 54:53-7. Compromise of liability, time for payment of liability
• 54:53-8. Penalties and liabilities; allowable subjects of compromise
• 54:53-9. Compromise agreement
• 54:53-10. Offers in compromise; submission; forms; remittance or deposit
• 54:53-11. Stay of collection of tax liability
• 54:53-12. Acceptance of offer in compromise; notice; conditions
• 54:53-13. Withdrawal or rejection; disposition of tendered amount
• 54:53-14. Opinion of attorney general on compromise; necessity; contents; exceptions
• 54:53-15. Waiver of statute of limitations by taxpayer
• 54:53-16. 90-day amnesty period
• 54:53-17 Three month amnesty period; applicability, procedure
• 54:53-18 State tax amnesty period in 2002 established
• 54:53-19 Establishment of State tax amnesty period
• 54:53-20 State tax amnesty period
• 54:54-1 Covered employees considered employees of client company
• 54:54-2 Taxes paid by client company
• 54:54-3 Imposition of sales tax on certain receipts
• 54:54-4 Calculation of tax imposed on client company, employee leasing company
• 54:54-5 Tax imposed on basis of total payroll
• 54:54-6 Determination of tax credit
• 54A:1-1. Short title
• 54A:1-2 Definitions
• 54A:1-2.1 Charitable contributions not a factor in determination of domicile
• 54A:2-1 Imposition of tax
• 54A:2-1.1. Determination of tax, income of nonresident
• 54A:2-1.2. Review of New York enactments by Attorney General
• 54A:2-1a Determination of tax due, certain circumstances
• 54A:2-2. Partners and partnerships
• 54A:2-3. Associations taxable as corporations
• 54A:2-4. Minimum taxable income
• 54A:3-1 Personal exemptions and deductions
• 54A:3-1.1. Dependent under 22 in attendance at accredited post-secondary institution
• 54A:3-2. Alimony and separate maintenance payments
• 54A:3-3 Medical expenses
• 54A:3-4 Deductions for contributions to medical savings account
• 54A:3-5 Self-employed individuals, deduction for health insurance costs
• 54A:3-6. Deduction for qualified conservation contribution
• 54A:3-7 Designation of "Health Enterprise Zones."
• 54A:3-8 Tax deduction for qualified receipts, definitions
• 54A:3-9 Alternative business calculation established
• 54A:3-10 Deduction from gross income for organ, bone marrow donor
• 54A:3-11 Short title
• 54A:3-12 Allowable deduction in the amount of taxpayer's contribution
• 54A:3-13 Allowable deduction in the amount of student loan principal, interest payments
• 54A:3-14 Allowable deduction in the amount of higher education tuition costs
• 54A:3A-15. Short title
• 54A:3A-16. Definitions relative to residential property taxes
• 54A:3A-17 Resident taxpayer allowed certain property tax deduction; limitations
• 54A:3A-18 Deduction allowed resident taxpayer whose homestead is a unit of residential rental property; limitations
• 54A:3A-19 Deduction for property taxes; limitations
• 54A:3A-20. Credit instead of deduction; limitations; annual application
• 54A:3A-21. Benefits not subject to garnishment, attachment, other legal process
• 54A:3A-22. Determination of form, manner of application for benefits; regulations
• 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
• 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
• 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
• 54A:7-1 Requirement of withholding tax from wages
• 54A:7-1.1. Voluntary withholding from pensions and annuities
• 54A:7-1.2 Entities making payments to unincorporated contractors, 7 percent withholding; exceptions; definitions
• 54A:7-2 Information statement for employee or recipient of other payments, earned income credit
• 54A:7-3. Credit for tax withheld
• 54A:7-4. Employer's or other payor's return and payment of withheld taxes
• 54A:7-5. Liability for withheld taxes
• 54A:7-6. Failure to withhold
• 54A:7-7. Filing annual reconciliation of tax withheld
• 54A:8-1 Payment of tax; returns; extension of time
• 54A:8-2. Optional tax tables
• 54A:8-3. Accounting periods and methods
• 54A:8-3.1. Persons required to file
• 54A:8-4 Declarations of estimated tax
• 54A:8-5. Payments of estimated tax
• 54A:8-6 Requirements concerning returns, notices, records and statements
• 54A:8-6.1 Certain tax preparers required to use electronic methods for filing
• 54A:8-6.2 Status of health care coverage, question on the New Jersey Gross Income Tax return, determination of eligibility; definitions
• 54A:8-7. Report of change in federal taxable income or credit
• 54A:8-8 Definitions relative to payment of estimated gross income tax on real property sales by nonresidents
• 54A:8-9 Payment of estimated tax by nonresident taxpayer on certain gains
• 54A:8-10 Filing of estimated tax form required, exceptions
• 54A:9-1. Applicability of State Tax Uniform Procedure Law
• 54A:9-2. Notice of deficiency
• 54A:9-3. Assessment
• 54A:9-4. Limitations on assessment
• 54A:9-5. Interest on underpayment
• 54A:9-6 Additions to tax and civil penalties
• 54A:9-7. Overpayment
• 54A:9-8. Limitations on credit or refund
• 54A:9-8.1 Setoff of indebtedness to State agencies; precedence of child support indebtedness
• 54A:9-8.2 Regulations for procedures and methods
• 54A:9-8.3. Appropriation of sums collected
• 54A:9-8.4 Definitions relative to multistate personal income tax refund setoff program; authorization, procedure
• 54A:9-9. Petition to director
• 54A:9-10 Appeal to tax court, claim for refund
• 54A:9-11. Mailing rules; holidays
• 54A:9-12. Collection, levy and liens
• 54A:9-13. Transferees
• 54A:9-14. Jeopardy assessment
• 54A:9-16 Armed forces relief provisions
• 54A:9-17. General powers of the director
• 54A:9-17.1. Identifying numbers
• 54A:9-17.2 Filing of tax returns for domestic service workers
• 54A:9-18. Order to compel compliance
• 54A:9-19. Exercise of powers and duties of Division of Taxation by director
• 54A:9-20. Appropriation
• 54A:9-21. Severability clause
• 54A:9-24. Repeal of Tax on Capital Gains and Other Unearned Income
• 54A:9-25. Property Tax Relief Fund
• 54A:9-25.1. Gubernatorial Election Fund checkoff
• 54A:9-25.10 U.S.S. New Jersey Educational Museum Fund established
• 54A:9-25.12. "Drug Abuse Education Fund."
• 54A:9-25.13. Appropriation of all funds deposited in "Drug Abuse Education Fund."
• 54A:9-25.14 Taxpayer options to contribute portion of refund to certain funds, methodology
• 54A:9-25.15 Option to contribute portion of tax refund to Korean Veterans' Memorial Fund
• 54A:9-25.16 Appropriation of funds deposited
• 54A:9-25.17 "Organ and Tissue Donor Awareness Education Fund."
• 54A:9-25.18 Appropriation of funds in Organ and Tissue Donor Awareness Education Fund
• 54A:9-25.19. NJ-AIDS Services Fund; tax return contribution
• 54A:9-25.2 "Endangered and Nongame Species of Wildlife Conservation Fund."
• 54A:9-25.20. "Literacy Volunteers of America - New Jersey Fund;" tax return contribution
• 54A:9-25.21 "New Jersey Prostate Cancer Research Fund"; tax return contribution
• 54A:9-25.22 Appropriation of monies deposited
• 54A:9-25.23 Income tax returns, option for contribution to NJ World Trade Center Scholarship Fund
• 54A:9-25.24 "New Jersey Veterans Haven Support Fund," tax return contribution
• 54A:9-25.25 "Community Food Pantry Fund."
• 54A:9-25.26 "Cat and Dog Spay/Neuter Fund."
• 54A:9-25.27 "New Jersey Lung Cancer Research Fund."
• 54A:9-25.28 "Boys and Girls Clubs in New Jersey Fund."
• 54A:9-25.29 "NJ National Guard State Family Readiness Council Fund."
• 54A:9-25.3. Appropriation of deposited moneys
• 54A:9-25.30 "American Red Cross-NJ Fund."
• 54A:9-25.31 "Girl Scouts Councils in New Jersey Fund."
• 54A:9-25.32 "2014 NJ Special Olympics Home Team Fund."
• 54A:9-25.33 "Homeless Veterans Grant Fund."
• 54A:9-25.34 "The Leukemia & Lymphoma Society - New Jersey Fund."
• 54A:9-25.35 "Northern New Jersey Veterans Memorial Cemetery Development Fund."
• 54A:9-25.37 "Local Library Support Fund," contributions through gross income tax returns permitted
• 54A:9-25.38 "ALS Association Support Fund."
• 54A:9-25.39 "Fund for the Support of New Jersey Nonprofit Veterans Organizations."
• 54A:9-25.4 "Children's Trust Fund."
• 54A:9-25.40 "New Jersey Yellow Ribbon Fund."
• 54A:9-25.41 "Autism Programs Fund."
• 54A:9-25.42 "Boy Scouts of America Councils in New Jersey Fund."
• 54A:9-25.43 "NJ Memorials to War Veterans Maintenance Fund."
• 54A:9-25.44 "Jersey Fresh Program Fund."
• 54A:9-25.45 NJ World War II Veterans' Memorial Fund
• 54A:9-25.46 "Meals on Wheels in New Jersey Fund."
• 54A:9-25.47 "New Jersey Pediatric Cancer Research Fund."
• 54A:9-25.48 "Special Olympics New Jersey Fund"
• 54A:9-25.49 "New Jersey Ovarian Cancer Research Fund"
• 54A:9-25.5. All funds to commission
• 54A:9-25.6 Contribution to Vietnam Veterans' Memorial Fund; indication on income tax return
• 54A:9-25.7 "New Jersey Breast Cancer Research Fund."
• 54A:9-25.8. Legislative appropriations; breast cancer research project defined
• 54A:9-25.9 U.S.S. New Jersey Educational Museum Fund; tax return contribution
• 54A:9-26. Property Tax Relief Fund saved harmless
• 54A:9-27. Effective date
• 54A:9-29 Certain revenue appropriated for direct real property taxpayer relief
• 54A:9-30 Eligibility for tax rebates
• 54A:10-1. Short title
• 54A:10-2. Legislative declaration
• 54A:10-3. Definitions
• 54A:10-4. Revenue sharing fund; creation; distributions to municipalities
• 54A:10-5. Distribution of additional amount
• 54A:10-6. Annual computation of funds due each municipality; credit after prepayment of tax
• 54A:10-7. Anticipation of revenues in municipal budget; reduction of property tax levy
• 54A:10-8. Annual certification of funds due each municipality; payments
• 54A:10-9. Rules and regulations
• 54A:10-10. Inapplicability of act to program of aid or assistance in effect
• 54A:10-11. Veterans deductions; certification of number and amounts by county board of taxation
• 54A:10-12. Additional amount of revenue sharing funds due each municipality for current tax year; certification; payment
• 54A:11-1 Short title
• 54A:11-2 Definitions relative to required health insurance coverage
• 54A:11-3 Minimum essential coverage
• 54A:11-4 Rules for determination of State shared responsibility
• 54A:11-5 Assessment, collection of tax
• 54A:11-6 Regulations
• 54A:11-7 Program to determine eligibility for exemption
• 54A:11-8 Findings relative to required health insurance coverage
• 54A:11-9 Notification to taxpayer
• 54A:11-10 Rules, regulations
• 54A:12-1 Short title
• 54A:12-2 Definitions relative to pass-through entity business alternative income tax
• 54A:12-3 Election to pay pass-through business alternative income tax
• 54A:12-4 Powers of director for administration
• 54A:12-5 Refundable gross income tax credit
• 54A:12-6 Pass-through entity owned by corporate and non-corporate members