Partnertax.ai Start free trial

N.J.S.A. § 54:8A-114.

Controlling statute; exception

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

The taxes imposed by this act shall be governed in all respects by the provisions of the State tax uniform procedure law (subtitle 9 of Title 54 of the Revised Statutes) except only to the extent that a specific provision of this act may be in conflict therewith.

L.1971, c. 222, s. 57, approved June 17, 1971; expired December 31, 1980 pursuant to L.1971,c.222,s.62.

Source: view the official text

Report a problem

What's wrong?

Sent anonymously with this page's citation. No personal information is collected.
In this chapter (40 sections)
  1. 54:8A-71. · "Partnership" defined
  2. 54:8A-73. · "Taxable income" defined
  3. 54:8A-74. · Division and director defined
  4. 54:8A-75. · Allocated income defined
  5. 54:8A-77. · Inclusions in and exclusions from income
  6. 54:8A-84. · Apportionment and allocation
  7. 54:8A-91. · Procedure when inventories necessary to compute tax
  8. 54:8A-92. · Basis of property
  9. 54:8A-93. · Individuals of partnership liable for tax; computing;…
  10. 54:8A-94. · Income taxes imposed by other states
  11. 54:8A-96.1. · Special tax provisions for poverty
  12. 54:8A-96.2. · Procedure for claiming special tax provisions
  13. 54:8A-97. · Returns: of whom required; personal liability; report of…
  14. 54:8A-98. · Time of filing return; extensions
  15. 54:8A-99. · Tax due upon date fixed for filing return; effect of making…
  16. 54:8A-100. · Taxable year; accounting method
  17. 54:8A-101. · Employer to withhold tax
  18. 54:8A-101.1. · When withholding not required
  19. 54:8A-102. · Withholding returns; notice to employer
  20. 54:8A-103. · Employer's liability
  21. 54:8A-104. · Tax not to be collected from employer on payment;…
  22. 54:8A-105. · Penalties; interest; abatement or remission
  23. 54:8A-106. · Transportation benefits fund; use of fund
  24. 54:8A-107. · Balances accumulated as an endowment fund; use
  25. 54:8A-108. · Refund to taxpayer upon unauthorized use of fund; formula…
  26. 54:8A-109. · General requirements concerning returns, notices, records,…
  27. 54:8A-110. · Information returns
  28. 54:8A-111. · Review of director's decision
  29. 54:8A-112. · General powers of the director
  30. 54:8A-113. · Order to compel compliance
  31. 54:8A-114. · Controlling statute; exception
  32. 54:8A-115. · Relief requirements on residents
  33. 54:8A-116. · Administration of act
  34. 54:8A-117. · Severability clause
  35. 54:8A-118. · Act operative
  36. 54:8A-119. · Liability for either income tax or emergency…
  37. 54:8A-120. · Deposits in transportation fund or transportation benefit…
  38. 54:8A-121. · Transfer of amounts between transportation fund or…
  39. 54:8A-122. · Inapplicability of emergency transportation tax and…
  40. 54:8A-123. · Effective date; time of application
Full table of contents →