Partnertax.ai Start free trial

N.J.S.A. § 54:8A-53.

Delinquent return or taxes; penalties; interest; abatement or remission

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

Any taxpayer who shall fail to file his return when due or to pay any tax when the same becomes due, as herein provided, shall be subject to such penalties and interest as provided in the State Tax Uniform Procedure Law, subtitle 9 of Title 54 of the Revised Statutes. If the Division of Taxation determines that the failure to comply with any provision of this act was excusable under the circumstances, it may abate or remit such part or all of the penalty as shall be appropriate under such circumstances.

With respect to taxes paid not later than October 1, 1962, the Division of Taxation may also abate or remit such part or all of the interest as shall be appropriate under such circumstances.

L.1961, c. 32, p. 153, s. 53, eff. May 29, 1961. Amended by L.1961, c. 129, p. 797, s. 37; L.1962, c. 70, s. 11; L.1975, c. 177, s. 7, eff. Aug. 4, 1975.

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-32. · Computation of gross income of taxpayer
  2. 54:8A-33. · Income derived from sources within taxpayer's source state;…
  3. 54:8A-34. · "Net income" defined
  4. 54:8A-35. · Computation of net income; deductions
  5. 54:8A-36. · Computation of gross income from federal adjusted gross…
  6. 54:8A-37. · Additional deductions
  7. 54:8A-38. · Inventories
  8. 54:8A-39. · Net capital gain or loss; computation; deductions
  9. 54:8A-40. · Items not deductible
  10. 54:8A-41. · "Capital assets" defined
  11. 54:8A-42. · Basis of property; gain or loss from sale or other…
  12. 54:8A-43. · Agreements with taxpayer relating to liability
  13. 54:8A-44. · Persons required to file
  14. 54:8A-46. · Actions for collection of tax
  15. 54:8A-47. · Payment of tax; signing of documents; certification of…
  16. 54:8A-48. · Taxable year; method of accounting
  17. 54:8A-49. · Withholding return
  18. 54:8A-50. · Liability of employer required to withhold tax; special…
  19. 54:8A-51. · Failure of employer to deduct and withhold tax or to pay…
  20. 54:8A-52. · Reciprocity credit; relief from withholding
  21. 54:8A-53. · Delinquent return or taxes; penalties; interest; abatement…
  22. 54:8A-54. · Applicability of State Tax Uniform Procedure Law
  23. 54:8A-55. · Administration; determination of amount of tax due
  24. 54:8A-56. · Exercise of powers and duties of Division of Taxation by…
  25. 54:8A-57. · Effective date; suspension of tax; cessation
  26. 54:8A-58. · Short title
  27. 54:8A-59. · Imposition of tax; levy; collection; payment
  28. 54:8A-60. · Rate of tax
  29. 54:8A-61. · Definitions
  30. 54:8A-62. · "Derived from sources within" defined
  31. 54:8A-63. · "Source state" defined
  32. 54:8A-64. · Resident individual
  33. 54:8A-65. · Nonresident individual
  34. 54:8A-66. · "Taxpayer" defined
  35. 54:8A-69. · "Eligibility year" defined
  36. 54:8A-70. · "Taxable year" ; "annual accounting period" and "calendar…
  37. 54:8A-71. · "Partnership" defined
  38. 54:8A-73. · "Taxable income" defined
  39. 54:8A-74. · Division and director defined
  40. 54:8A-75. · Allocated income defined
Full table of contents →