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N.J.S.A. § 54:8A-74.

Division and director defined

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

As used in this act "division" means the Division of Taxation in the Department of the Treasury and "director" means the Director of said Division of Taxation.

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

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In this chapter (40 sections)
  1. 54:8A-51. · Failure of employer to deduct and withhold tax or to pay…
  2. 54:8A-52. · Reciprocity credit; relief from withholding
  3. 54:8A-53. · Delinquent return or taxes; penalties; interest; abatement…
  4. 54:8A-54. · Applicability of State Tax Uniform Procedure Law
  5. 54:8A-55. · Administration; determination of amount of tax due
  6. 54:8A-56. · Exercise of powers and duties of Division of Taxation by…
  7. 54:8A-57. · Effective date; suspension of tax; cessation
  8. 54:8A-58. · Short title
  9. 54:8A-59. · Imposition of tax; levy; collection; payment
  10. 54:8A-60. · Rate of tax
  11. 54:8A-61. · Definitions
  12. 54:8A-62. · "Derived from sources within" defined
  13. 54:8A-63. · "Source state" defined
  14. 54:8A-64. · Resident individual
  15. 54:8A-65. · Nonresident individual
  16. 54:8A-66. · "Taxpayer" defined
  17. 54:8A-69. · "Eligibility year" defined
  18. 54:8A-70. · "Taxable year" ; "annual accounting period" and "calendar…
  19. 54:8A-71. · "Partnership" defined
  20. 54:8A-73. · "Taxable income" defined
  21. 54:8A-74. · Division and director defined
  22. 54:8A-75. · Allocated income defined
  23. 54:8A-77. · Inclusions in and exclusions from income
  24. 54:8A-84. · Apportionment and allocation
  25. 54:8A-91. · Procedure when inventories necessary to compute tax
  26. 54:8A-92. · Basis of property
  27. 54:8A-93. · Individuals of partnership liable for tax; computing;…
  28. 54:8A-94. · Income taxes imposed by other states
  29. 54:8A-96.1. · Special tax provisions for poverty
  30. 54:8A-96.2. · Procedure for claiming special tax provisions
  31. 54:8A-97. · Returns: of whom required; personal liability; report of…
  32. 54:8A-98. · Time of filing return; extensions
  33. 54:8A-99. · Tax due upon date fixed for filing return; effect of making…
  34. 54:8A-100. · Taxable year; accounting method
  35. 54:8A-101. · Employer to withhold tax
  36. 54:8A-101.1. · When withholding not required
  37. 54:8A-102. · Withholding returns; notice to employer
  38. 54:8A-103. · Employer's liability
  39. 54:8A-104. · Tax not to be collected from employer on payment;…
  40. 54:8A-105. · Penalties; interest; abatement or remission
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