N.J.S.A. § 54A:9-1.
Applicability of State Tax Uniform Procedure Law
The taxes imposed by this act shall be governed in all respects by the provisions of the State Tax Uniform Procedure Law (subtitle 9 of Title 54 of the Revised Statutes) except only to the extent that a specific provision of this act may be in conflict therewith.
L.1976, c. 47, s. 54A:9-1, eff. July 8, 1976, operative Aug. 30, 1976.
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In this chapter (40 sections)
- 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…
- 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…
- 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…
- 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…
- 54A:9-25.14 · Taxpayer options to contribute portion of refund to…
- 54A:9-25.15 · Option to contribute portion of tax refund to Korean…
- 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…
- 54A:9-25.19. · NJ-AIDS Services Fund; tax return contribution
- 54A:9-25.2 · "Endangered and Nongame Species of Wildlife Conservation…
- 54A:9-25.20. · "Literacy Volunteers of America - New Jersey Fund;" tax…