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New Jersey Statutes Annotated (Tax)

N.J.S.A. § 54:30A-120

Certification of amount of assessments

Official textlis.njleg.state.nj.uslast amended

56. a. Upon making the computation of the assessments under this act, the Director of the Division of Taxation shall certify the amount of such assessments. If for any reason the making and delivering of a certificate of assessments shall be delayed until after May 15, 1999 and after May 15 in any year thereafter, then all of the assessments for such year affected by such certificate of assessment shall become due and payable 10 days after the date of such certification of assessment. The administration, collection and enforcement of the assessments payable by each remitter under this act shall be subject to the provisions of the State Tax Uniform Procedure Law, R.S.54:48-1 et seq., to the extent that the provisions of that law are not inconsistent with the provisions of this act.

b. The director may, by regulation, require that any payment of assessment made on or before the date established therefor pursuant to this act shall be by electronic funds transfer to such depositories as the State Treasurer shall designate pursuant to section 1 of P.L.1956, c.174 (C.52:18-16.1). A payment by electronic funds transfer shall be deemed to be made on the date the payment is received by the designated depository. The manner, form, and content of the electronic funds transfer message, the circumstances under which an electronic funds transfer shall serve as a substitute for the filing of another form of return, the means by which taxpayers will be provided with acknowledgments of payments, and the classes of taxpayers subject to the electronic funds transfer requirement shall be as prescribed by the director.

c. For the purposes of this section "electronic funds transfer" means any transfer of funds, other than a transaction originated by check, draft, or similar paper instrument, that is initiated through an electronic terminal, telecommunication device, or computer for the purpose of ordering, instructing or authorizing a financial institution to debit or credit an account.

L.1997,c.162,s.56.

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In this chapter (40 sections)
  1. 54:30A-49 · Purpose of act
  2. 54:30A-50 · Definitions
  3. 54:30A-51 · Taxation of sewerage, water corporations
  4. 54:30A-52 · Taxation of real estate
  5. 54:30A-54 · Excise tax for sewerage, water corporation; rate; certain…
  6. 54:30A-54.1 · Computation, certification of excise taxes
  7. 54:30A-54.1a · Amount, payment of tax
  8. 54:30A-54.2. · Deductions from or additions to subsection (c) tax
  9. 54:30A-54.3. · Administration, collection and enforcement of subsection…
  10. 54:30A-54.4 · Advance payment; computation; due date
  11. 54:30A-54.5. · Credit of advance payment as partial payment in…
  12. 54:30A-55 · Statements by taxpayers operating public utilities
  13. 54:30A-62 · Certification of excise taxes; statements to taxpayer
  14. 54:30A-63 · Statements to director
  15. 54:30A-101 · Definitions relative to Transitional Energy Facility…
  16. 54:30A-102 · Establishment of remitter's transitional energy facility…
  17. 54:30A-103 · Payment of assessment by corporation
  18. 54:30A-104 · Statement of sales from remitter due February 1
  19. 54:30A-105 · Statement of liability from remitter due October 15
  20. 54:30A-106 · TEFA statement to remitter
  21. 54:30A-107 · Liability for TEFA assessment
  22. 54:30A-108 · Payments due May 15
  23. 54:30A-109 · Certification of amount of assessments
  24. 54:30A-110 · Municipal electric sales, certain; additional assessment
  25. 54:30A-111 · Remitter, certain, subject to assessment
  26. 54:30A-112 · Prior year's adjustment to assessment
  27. 54:30A-113 · Rules, regulations applicable to remitters
  28. 54:30A-114 · Short title; purpose of act
  29. 54:30A-115 · Definitions relative to uniform transitional utility…
  30. 54:30A-116 · Annual assessment
  31. 54:30A-117 · Amount paid available as nonfundable credit
  32. 54:30A-118 · Statements from remitter
  33. 54:30A-119 · Calculation, certification of assessment
  34. 54:30A-120 · Certification of amount of assessments
  35. 54:30A-121 · Prior year's adjustment to assessment
  36. 54:30A-122 · Rules, regulations applicable to remitters
  37. 54:30A-123 · Deposit of tax monies, certain
  38. 54:30A-124 · Imposition of fees, taxes, levies, assessments by certain…
  39. 54:30A-125 · Telecommunication assessment
  40. 54:30A-126 · Submission of final tax form by energy utilities
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