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N.J.S.A. § 54:49-5.

Arbitrary assessment where taxpayer withholds report

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

If any taxpayer shall fail to make any report as required by any state tax law, the commissioner may make an estimate of the taxable liability of such taxpayer, from any information he may obtain, and according to such estimate so made by him, assess the taxes, fees, penalties and interest due the state from such taxpayer, give notice of such assessment to the taxpayer, and make demand upon him for payment.

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In this chapter (38 sections)
  1. 54:49-1. · Tax a debt and lien; preference; proceeds paid to…
  2. 54:49-2. · Security for payment of tax
  3. 54:49-3. · Interest, penalty on unpaid tax
  4. 54:49-3.1 · Date deemed delivery date, acceptable methods of filing;…
  5. 54:49-3a · Privilege periods; no penalties, interest; tax underpayment,…
  6. 54:49-4 · Late filing penalty
  7. 54:49-4.1 · Violations of registration requirements; penalties
  8. 54:49-5. · Arbitrary assessment where taxpayer withholds report
  9. 54:49-6. · Examination of return, report; assessment of additional tax
  10. 54:49-7. · Arbitrary assessment where taxpayer intends absconding;…
  11. 54:49-8. · Payment of special assessments; fifteen-day period
  12. 54:49-9. · Penalty for nonpayment of special assessment
  13. 54:49-9.1. · 50% of assessment for civil fraud
  14. 54:49-10 · Penalties, interest, collection costs as part of tax
  15. 54:49-11. · Remittance, waiving of penalty
  16. 54:49-12. · Alternate remedy, effect of judgment, procedure
  17. 54:49-12.1 · Fees for cost of collection
  18. 54:49-12.10 · Certification by federal official to State Treasurer
  19. 54:49-12.11 · Powers of State Treasurer
  20. 54:49-12.12 · Certification by State Treasurer to federal official
  21. 54:49-12.2 · Agreements for collection, fraud prevention services
  22. 54:49-12.3. · Compensation for debt collection services
  23. 54:49-12.4 · Provision of taxpayer information
  24. 54:49-12.5. · Regulations
  25. 54:49-12.6 · Division of Taxation fee for returned check
  26. 54:49-12.7 · Reciprocal debt collection agreement with federal…
  27. 54:49-12.8 · Definitions relative to reciprocal debt collection…
  28. 54:49-12.9 · Powers of federal official
  29. 54:49-13. · Release of property from lien
  30. 54:49-13.1. · Reinstatement of corporation, procedure
  31. 54:49-13a. · Levy, sale of property of person liable for any State tax
  32. 54:49-14 · Filing of refund claim
  33. 54:49-15.1. · Interest on overpayment
  34. 54:49-16. · Refund, credit to taxpayer
  35. 54:49-17. · Repayment of deposit; application of deposit, refund to…
  36. 54:49-18. · Filing of protest
  37. 54:49-19. · Set off against contract payment tax; notification
  38. 54:49-20. · Set-off for partner, shareholder; notification
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