N.J.S.A. § 54:29A-30.
Disposition of receipts
Any taxes collected upon assessments for omitted property or reassessments made by the commissioner shall be apportioned by the comptroller for the uses of the State and for local uses in the same manner as provided by the law for taxes levied upon property of the same class for any year prior to 1967, and to the State thereafter.
L.1941, c. 291, p. 783, s. 30. Amended by L.1966, c. 139, s. 12, eff. June 17, 1966.
Source: view the official text
In this chapter (40 sections)
- 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
- 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