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N.J.S.A. § 54:32B-26.

Penalties and interest

Official textNew Jersey Statutes Annotated (Tax)lis.njleg.state.nj.uslast amended
Summarize

Penalties and interest.

# (a)

Any person failing to file a return or to pay or pay over any tax to the director within the time required by this act shall be subject to such penalties and interest as provided in the State Tax Uniform Procedure Law, R.S. 54:48-1 et seq. Unpaid penalties and interest may be determined, assessed, collected and enforced in the same manner as the tax imposed by this act.

# (b)

(Deleted by amendment, P.L. 1987, c. 76.)

# (c)

(Deleted by amendment, P.L. 1987, c. 76.)

L.1966, c.30, s.26; amended by L. 1967, c. 286, s. 20; 1970, c. 7, s. 7; 1975, c. 177, s. 31; 1987, c. 76, s. 39.

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In this chapter (40 sections)
  1. 54:32B-10 · Sale of motor vehicle, aircraft, boat, vessel, exemption…
  2. 54:32B-11 · Certain uses of property exempt from tax
  3. 54:32B-12 · Collection of tax from customer
  4. 54:32B-12.1 · Deduction from taxable sales for bad debts
  5. 54:32B-13. · Tax payment prerequisite to registration
  6. 54:32B-14 · Liability for tax
  7. 54:32B-14.1 · Tax treatment of certain purchases of natural gas,…
  8. 54:32B-15 · Certificate of registration; streamlined methods
  9. 54:32B-16 · Records to be kept
  10. 54:32B-17 · Returns; streamlined systems; amnesty
  11. 54:32B-18 · Payment of tax
  12. 54:32B-19. · Determination of tax
  13. 54:32B-20 · Refunds, credit
  14. 54:32B-20.1 · Credits for certain payments by remitters; no credit for…
  15. 54:32B-21. · Review of director's decision
  16. 54:32B-22 · Proceedings to recover tax
  17. 54:32B-23. · Actions for collection of tax
  18. 54:32B-24 · General powers of the director
  19. 54:32B-24.1 · Collection of retail sales tax; vendor liability
  20. 54:32B-25. · Reference to tax
  21. 54:32B-26. · Penalties and interest
  22. 54:32B-27. · Notice and limitations of time
  23. 54:32B-28. · Uniform act
  24. 54:32B-28.1 · Effective date of rate change; conformance with…
  25. 54:32B-28.2 · Application of definition of "lease or rental."
  26. 54:32B-29. · Severability clause
  27. 54:32B-37 · Sales and Use Tax Review Commission
  28. 54:32B-38 · Legislation review process
  29. 54:32B-39 · Review of legislation
  30. 54:32B-40 · Support to commission
  31. 54:32B-41 · Meetings, hearings
  32. 54:32B-42 · Rules, regulations
  33. 54:32B-43 · Annual report
  34. 54:32B-44 · Short title
  35. 54:32B-45 · Definitions relative to "Uniform Sales and Tax…
  36. 54:32B-46 · Legislative findings
  37. 54:32B-47 · Entry into multistate discussions
  38. 54:32B-48 · Entry into Streamlined Sales and Use Tax Agreement…
  39. 54:32B-49 · Existing law unaffected
  40. 54:32B-50 · Requirements for entry into agreement
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