Partnertax.ai
Start free trial →

New Jersey Statutes Annotated (Tax)

N.J.S.A. § 54:30A-106

TEFA statement to remitter

Official textlis.njleg.state.nj.uslast amended

42. a. On or before April 1, 1999, and on or before April 1 of each year thereafter until the year after the final year in which the transitional energy facility assessment is imposed, the Director of the Division of Taxation shall send to each remitter a statement showing the transitional energy facility assessment liability for the prior calendar year, estimated payment received for the prior calendar year and any overpayment or underpayment of the tax liability for that calendar year.

b. Remitters shall make a payment of the underpayment as determined in subsection a. of this section, if any, to the director on or before May 15 of the current year.

c. Remitters shall treat any overpayment as determined in subsection a. of this section, if any, as an estimated payment as set forth in subsection d. of section 43 of P.L.1997, c.162 (C.54:30A-107).

L.1997,c.162,s.42.

Source: view the official text

Report a problem

What's wrong?

Sent anonymously with this page's citation. No personal information is collected.
In this chapter (40 sections)
  1. 54:30A-30. · Rules, regulations
  2. 54:30A-49 · Purpose of act
  3. 54:30A-50 · Definitions
  4. 54:30A-51 · Taxation of sewerage, water corporations
  5. 54:30A-52 · Taxation of real estate
  6. 54:30A-54 · Excise tax for sewerage, water corporation; rate; certain…
  7. 54:30A-54.1 · Computation, certification of excise taxes
  8. 54:30A-54.1a · Amount, payment of tax
  9. 54:30A-54.2. · Deductions from or additions to subsection (c) tax
  10. 54:30A-54.3. · Administration, collection and enforcement of subsection…
  11. 54:30A-54.4 · Advance payment; computation; due date
  12. 54:30A-54.5. · Credit of advance payment as partial payment in…
  13. 54:30A-55 · Statements by taxpayers operating public utilities
  14. 54:30A-62 · Certification of excise taxes; statements to taxpayer
  15. 54:30A-63 · Statements to director
  16. 54:30A-101 · Definitions relative to Transitional Energy Facility…
  17. 54:30A-102 · Establishment of remitter's transitional energy facility…
  18. 54:30A-103 · Payment of assessment by corporation
  19. 54:30A-104 · Statement of sales from remitter due February 1
  20. 54:30A-105 · Statement of liability from remitter due October 15
  21. 54:30A-106 · TEFA statement to remitter
  22. 54:30A-107 · Liability for TEFA assessment
  23. 54:30A-108 · Payments due May 15
  24. 54:30A-109 · Certification of amount of assessments
  25. 54:30A-110 · Municipal electric sales, certain; additional assessment
  26. 54:30A-111 · Remitter, certain, subject to assessment
  27. 54:30A-112 · Prior year's adjustment to assessment
  28. 54:30A-113 · Rules, regulations applicable to remitters
  29. 54:30A-114 · Short title; purpose of act
  30. 54:30A-115 · Definitions relative to uniform transitional utility…
  31. 54:30A-116 · Annual assessment
  32. 54:30A-117 · Amount paid available as nonfundable credit
  33. 54:30A-118 · Statements from remitter
  34. 54:30A-119 · Calculation, certification of assessment
  35. 54:30A-120 · Certification of amount of assessments
  36. 54:30A-121 · Prior year's adjustment to assessment
  37. 54:30A-122 · Rules, regulations applicable to remitters
  38. 54:30A-123 · Deposit of tax monies, certain
  39. 54:30A-124 · Imposition of fees, taxes, levies, assessments by certain…
  40. 54:30A-125 · Telecommunication assessment
Full table of contents →