N.J.S.A. § 54:49-12.5.
Regulations
4. The director is authorized to promulgate regulations and take other necessary or useful measures for the purpose of efficiently administering this act, securing the largest possible recoveries for the State, ensuring the integrity of the collection program and assuring fairness to taxpayers.
L.1992,c.172,s.4.
Source: view the official text
In this chapter (38 sections)
- 54:49-1. · Tax a debt and lien; preference; proceeds paid to…
- 54:49-2. · Security for payment of tax
- 54:49-3. · Interest, penalty on unpaid tax
- 54:49-3.1 · Date deemed delivery date, acceptable methods of filing;…
- 54:49-3a · Privilege periods; no penalties, interest; tax underpayment,…
- 54:49-4 · Late filing penalty
- 54:49-4.1 · Violations of registration requirements; penalties
- 54:49-5. · Arbitrary assessment where taxpayer withholds report
- 54:49-6. · Examination of return, report; assessment of additional tax
- 54:49-7. · Arbitrary assessment where taxpayer intends absconding;…
- 54:49-8. · Payment of special assessments; fifteen-day period
- 54:49-9. · Penalty for nonpayment of special assessment
- 54:49-9.1. · 50% of assessment for civil fraud
- 54:49-10 · Penalties, interest, collection costs as part of tax
- 54:49-11. · Remittance, waiving of penalty
- 54:49-12. · Alternate remedy, effect of judgment, procedure
- 54:49-12.1 · Fees for cost of collection
- 54:49-12.10 · Certification by federal official to State Treasurer
- 54:49-12.11 · Powers of State Treasurer
- 54:49-12.12 · Certification by State Treasurer to federal official
- 54:49-12.2 · Agreements for collection, fraud prevention services
- 54:49-12.3. · Compensation for debt collection services
- 54:49-12.4 · Provision of taxpayer information
- 54:49-12.5. · Regulations
- 54:49-12.6 · Division of Taxation fee for returned check
- 54:49-12.7 · Reciprocal debt collection agreement with federal…
- 54:49-12.8 · Definitions relative to reciprocal debt collection…
- 54:49-12.9 · Powers of federal official
- 54:49-13. · Release of property from lien
- 54:49-13.1. · Reinstatement of corporation, procedure
- 54:49-13a. · Levy, sale of property of person liable for any State tax
- 54:49-14 · Filing of refund claim
- 54:49-15.1. · Interest on overpayment
- 54:49-16. · Refund, credit to taxpayer
- 54:49-17. · Repayment of deposit; application of deposit, refund to…
- 54:49-18. · Filing of protest
- 54:49-19. · Set off against contract payment tax; notification
- 54:49-20. · Set-off for partner, shareholder; notification