N.J.S.A. § 54:8A-103.
Employer's liability
Every employer required to deduct and withhold tax under this act is hereby made liable for such tax. For such purposes any amount required to be withheld and paid over to the Division of Taxation shall be considered the tax of the employer. Any amount of tax actually deducted and withheld under this act shall be held to be a special fund in trust for the Division of Taxation. No employee shall have any right of action against his employer in respect to any moneys deducted and withheld from his wages and paid over to the Division of Taxation in compliance or in intended compliance with this act.
L.1971, c. 222, s. 46, approved June 17, 1971; expired December 31, 1980 pursuant to L.1971,c.222,s.62.
Source: view the official text
In this chapter (40 sections)
- 54:8A-70. · "Taxable year" ; "annual accounting period" and "calendar…
- 54:8A-71. · "Partnership" defined
- 54:8A-73. · "Taxable income" defined
- 54:8A-74. · Division and director defined
- 54:8A-75. · Allocated income defined
- 54:8A-77. · Inclusions in and exclusions from income
- 54:8A-84. · Apportionment and allocation
- 54:8A-91. · Procedure when inventories necessary to compute tax
- 54:8A-92. · Basis of property
- 54:8A-93. · Individuals of partnership liable for tax; computing;…
- 54:8A-94. · Income taxes imposed by other states
- 54:8A-96.1. · Special tax provisions for poverty
- 54:8A-96.2. · Procedure for claiming special tax provisions
- 54:8A-97. · Returns: of whom required; personal liability; report of…
- 54:8A-98. · Time of filing return; extensions
- 54:8A-99. · Tax due upon date fixed for filing return; effect of making…
- 54:8A-100. · Taxable year; accounting method
- 54:8A-101. · Employer to withhold tax
- 54:8A-101.1. · When withholding not required
- 54:8A-102. · Withholding returns; notice to employer
- 54:8A-103. · Employer's liability
- 54:8A-104. · Tax not to be collected from employer on payment;…
- 54:8A-105. · Penalties; interest; abatement or remission
- 54:8A-106. · Transportation benefits fund; use of fund
- 54:8A-107. · Balances accumulated as an endowment fund; use
- 54:8A-108. · Refund to taxpayer upon unauthorized use of fund; formula…
- 54:8A-109. · General requirements concerning returns, notices, records,…
- 54:8A-110. · Information returns
- 54:8A-111. · Review of director's decision
- 54:8A-112. · General powers of the director
- 54:8A-113. · Order to compel compliance
- 54:8A-114. · Controlling statute; exception
- 54:8A-115. · Relief requirements on residents
- 54:8A-116. · Administration of act
- 54:8A-117. · Severability clause
- 54:8A-118. · Act operative
- 54:8A-119. · Liability for either income tax or emergency…
- 54:8A-120. · Deposits in transportation fund or transportation benefit…
- 54:8A-121. · Transfer of amounts between transportation fund or…
- 54:8A-122. · Inapplicability of emergency transportation tax and…