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N.J.S.A. § 54:8A-54.

Applicability of State Tax Uniform Procedure Law

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, R.S. 54:48-1 et seq., except only to the extent that a specific provision of this act may be in conflict therewith.

L.1961, c. 32, p. 153, s. 54, eff. May 29, 1961. Amended by L.1983, c. 36, s. 21, eff. Jan. 26, 1983.

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In this chapter (40 sections)
  1. 54:8A-33. · Income derived from sources within taxpayer's source state;…
  2. 54:8A-34. · "Net income" defined
  3. 54:8A-35. · Computation of net income; deductions
  4. 54:8A-36. · Computation of gross income from federal adjusted gross…
  5. 54:8A-37. · Additional deductions
  6. 54:8A-38. · Inventories
  7. 54:8A-39. · Net capital gain or loss; computation; deductions
  8. 54:8A-40. · Items not deductible
  9. 54:8A-41. · "Capital assets" defined
  10. 54:8A-42. · Basis of property; gain or loss from sale or other…
  11. 54:8A-43. · Agreements with taxpayer relating to liability
  12. 54:8A-44. · Persons required to file
  13. 54:8A-46. · Actions for collection of tax
  14. 54:8A-47. · Payment of tax; signing of documents; certification of…
  15. 54:8A-48. · Taxable year; method of accounting
  16. 54:8A-49. · Withholding return
  17. 54:8A-50. · Liability of employer required to withhold tax; special…
  18. 54:8A-51. · Failure of employer to deduct and withhold tax or to pay…
  19. 54:8A-52. · Reciprocity credit; relief from withholding
  20. 54:8A-53. · Delinquent return or taxes; penalties; interest; abatement…
  21. 54:8A-54. · Applicability of State Tax Uniform Procedure Law
  22. 54:8A-55. · Administration; determination of amount of tax due
  23. 54:8A-56. · Exercise of powers and duties of Division of Taxation by…
  24. 54:8A-57. · Effective date; suspension of tax; cessation
  25. 54:8A-58. · Short title
  26. 54:8A-59. · Imposition of tax; levy; collection; payment
  27. 54:8A-60. · Rate of tax
  28. 54:8A-61. · Definitions
  29. 54:8A-62. · "Derived from sources within" defined
  30. 54:8A-63. · "Source state" defined
  31. 54:8A-64. · Resident individual
  32. 54:8A-65. · Nonresident individual
  33. 54:8A-66. · "Taxpayer" defined
  34. 54:8A-69. · "Eligibility year" defined
  35. 54:8A-70. · "Taxable year" ; "annual accounting period" and "calendar…
  36. 54:8A-71. · "Partnership" defined
  37. 54:8A-73. · "Taxable income" defined
  38. 54:8A-74. · Division and director defined
  39. 54:8A-75. · Allocated income defined
  40. 54:8A-77. · Inclusions in and exclusions from income
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