N.J.S.A. § 54:29A-21.
Tax statements
Within 10 days after completion of his assessment of franchise tax, the commissioner shall serve upon each taxpayer a statement of the total amount of franchise tax payable and the manner of computation thereof.
The failure of any taxpayer to receive a statement of assessment as herein required shall not invalidate any such assessment or the lien thereof, nor shall it relieve the taxpayer of the obligation of payment of the assessment as required by this act.
L.1941, c. 291, p. 780, s. 21. Amended by L.1942, c. 337, p. 1190, s. 5; L.1964, c. 251, s. 7; L.1966, c. 139, s. 7, eff. June 17, 1966.
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In this chapter (40 sections)
- 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…
- 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…
- 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…
- 54:29A-17.1. · Valuation; improvements to capital facilities
- 54:29A-18.1. · Inspection of classifications and valuations; informal…
- 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;…
- 54:29A-24.4. · Payment to collector or other proper officer; time;…
- 54:29A-24.5. · Delivery of statement to municipality concerning state…
- 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