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New Jersey Statutes Annotated (Tax)

N.J.S.A. § 54:10A-27

Rules, regulations

Official textlis.njleg.state.nj.uslast amended

28. The director shall prescribe and issue such rules and regulations, not inconsistent herewith, for the interpretation and application of the provisions of this act, as he may deem necessary.

L.1945, c.162, s.27; 2018, c.48, s.15.

54:10A-28 Effective date.
29. This act shall take effect January first, one thousand nine hundred and forty-six, except that the director may prior thereto take such action as he may deem appropriate in anticipation of or in preparation for the operation of the provisions hereof, and except further that the appropriation contained herein for the reduction of the State school tax shall be first made for the fiscal year beginning July first, one thousand nine hundred and forty-six.

L.1945, c.162, s.29; amended 2018, c.48, s.16.

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In this chapter (40 sections)
  1. 54:10A-14 · Director may require taxpayer to submit information
  2. 54:10A-14.1 · Records available for inspection, examination
  3. 54:10A-15 · Annual tax payable; manner of payment
  4. 54:10A-15.1. · Fiscal or calendar accounting years between December 31,…
  5. 54:10A-15.10 · Regulations, forms
  6. 54:10A-15.11 · Tax payment by certain partnerships; definitions
  7. 54:10A-15.2. · Tax liability under $500; installment payment
  8. 54:10A-15.3. · Taxpayer in bankruptcy or receivership, or with…
  9. 54:10A-15.4 · Underpayment; amount added to tax; interest
  10. 54:10A-15.6 · Provisions concerning certain limited, foreign limited…
  11. 54:10A-15.7 · Provisions concerning certain limited, foreign limited…
  12. 54:10A-15.8 · Installment payments
  13. 54:10A-15.9 · Liability of taxpayers for privilege periods beginning in…
  14. 54:10A-16. · Lien
  15. 54:10A-17 · Determination of net worth, income; failure to file return
  16. 54:10A-18 · Forms; certification; S corporation, professional service…
  17. 54:10A-19.1 · Examination of returns, assessment
  18. 54:10A-19.2 · Appeal to tax court, claim for refund
  19. 54:10A-19.3. · Effective date
  20. 54:10A-20 · Injunctive relief as one of remedies for collection
  21. 54:10A-21 · Failure of foreign corporation to pay tax; revocation of…
  22. 54:10A-22. · Forfeiture of charter for failure to pay tax
  23. 54:10A-23. · State tax uniform procedure law governs
  24. 54:10A-24. · Annual appropriation for free public schools
  25. 54:10A-25. · Partial invalidity
  26. 54:10A-26. · Repeal; existing obligations not affected
  27. 54:10A-27 · Rules, regulations
  28. 54:10A-29. · Certificate; $25 per corporation
  29. 54:10A-30 · Release of property from lien
  30. 54:10A-31. · Limitations; cancellation of taxes barred; rights not…
  31. 54:10A-32. · Effective date
  32. 54:10A-33. · Banking corporations; collected business corporation and…
  33. 54:10A-34. · Banking corporations; annual franchise tax; deductions for…
  34. 54:10A-34.1 · Filing of returns by certain banking corporations
  35. 54:10A-35. · Banking corporation tax revenues; distribution to…
  36. 54:10A-36. · Banking corporation defined
  37. 54:10A-37. · Banking corporations; nonqualification as investment…
  38. 54:10A-38. · Financial business corporations; revenues from taxes,…
  39. 54:10A-39. · Financial business corporations; revenue from taxes;…
  40. 54:10A-40. · Financial business corporations; tax; payment
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