N.J.S.A. § 54A:7-3.
Credit for tax withheld
54A:7-3. Credit for tax withheld. Wages or pensions or annuities upon which tax is required to be withheld shall be taxable under this act as if no withholding were required, but any amount of tax actually deducted and withheld under this act in any calendar year shall be deemed to have been paid to the director on behalf of the person from whom withheld, and such person shall be credited with having paid that amount of tax for the taxable year beginning in such calendar year. For a taxable year of less than 12 months the credit shall be made under regulations of the director.
L.1976, c.47, s.54A:7-3; amended 1989,c.328,s.3.
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In this chapter (18 sections)
- 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…
- 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
- 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…
- 54A:7-2 · Information statement for employee or recipient of other…
- 54A:7-3. · Credit for tax withheld
- 54A:7-4. · Employer's or other payor's return and payment of withheld…
- 54A:7-5. · Liability for withheld taxes
- 54A:7-6. · Failure to withhold
- 54A:7-7. · Filing annual reconciliation of tax withheld