N.J.S.A. § 54:30A-54.5.
Credit of advance payment as partial payment in preceding year
In the calculation of the tax due in accordance with section 6 of P.L.1940, c. 5 (C. 54:30A-54), in the year 1980 and in each year thereafter, every person, copartnership, association or corporation subject to tax hereunder shall be entitled to a credit in the amount of the tax hereunder as a partial payment in the preceding year and shall be entitled to the return of any amount so paid which shall be found to be in excess of the total amount payable in accordance with P.L.1940, c. 5 and this act.
L.1979, c. 36, s. 2, eff. March 2, 1979.
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In this chapter (40 sections)
- 54:30A-30. · Rules, regulations
- 54:30A-49 · Purpose of act
- 54:30A-50 · Definitions
- 54:30A-51 · Taxation of sewerage, water corporations
- 54:30A-52 · Taxation of real estate
- 54:30A-54 · Excise tax for sewerage, water corporation; rate; certain…
- 54:30A-54.1 · Computation, certification of excise taxes
- 54:30A-54.1a · Amount, payment of tax
- 54:30A-54.2. · Deductions from or additions to subsection (c) tax
- 54:30A-54.3. · Administration, collection and enforcement of subsection…
- 54:30A-54.4 · Advance payment; computation; due date
- 54:30A-54.5. · Credit of advance payment as partial payment in…
- 54:30A-55 · Statements by taxpayers operating public utilities
- 54:30A-62 · Certification of excise taxes; statements to taxpayer
- 54:30A-63 · Statements to director
- 54:30A-101 · Definitions relative to Transitional Energy Facility…
- 54:30A-102 · Establishment of remitter's transitional energy facility…
- 54:30A-103 · Payment of assessment by corporation
- 54:30A-104 · Statement of sales from remitter due February 1
- 54:30A-105 · Statement of liability from remitter due October 15
- 54:30A-106 · TEFA statement to remitter
- 54:30A-107 · Liability for TEFA assessment
- 54:30A-108 · Payments due May 15
- 54:30A-109 · Certification of amount of assessments
- 54:30A-110 · Municipal electric sales, certain; additional assessment
- 54:30A-111 · Remitter, certain, subject to assessment
- 54:30A-112 · Prior year's adjustment to assessment
- 54:30A-113 · Rules, regulations applicable to remitters
- 54:30A-114 · Short title; purpose of act
- 54:30A-115 · Definitions relative to uniform transitional utility…
- 54:30A-116 · Annual assessment
- 54:30A-117 · Amount paid available as nonfundable credit
- 54:30A-118 · Statements from remitter
- 54:30A-119 · Calculation, certification of assessment
- 54:30A-120 · Certification of amount of assessments
- 54:30A-121 · Prior year's adjustment to assessment
- 54:30A-122 · Rules, regulations applicable to remitters
- 54:30A-123 · Deposit of tax monies, certain
- 54:30A-124 · Imposition of fees, taxes, levies, assessments by certain…
- 54:30A-125 · Telecommunication assessment