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N.J.S.A. § 54:8A-96.2.

Procedure for claiming special tax provisions

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

The following procedures shall be employed for claiming the special tax provisions:

a. The claimant may claim the special tax provisions upon the expiration of his taxable year in connection with his filing of an annual return under the provisions of this act. The director shall have the power to promulgate such rules or regulations as he may deem necessary to fairly and reasonably implement the provisions of this section.

b. Proof of eligibility. The director shall prescribe such regulations and require the submission of such forms and certifications as may be necessary to establish the eligibility of persons applying for the poverty tax exemption.

L.1974, c. 185, s. 5, eff. Dec. 24, 1974.

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In this chapter (40 sections)
  1. 54:8A-60. · Rate of tax
  2. 54:8A-61. · Definitions
  3. 54:8A-62. · "Derived from sources within" defined
  4. 54:8A-63. · "Source state" defined
  5. 54:8A-64. · Resident individual
  6. 54:8A-65. · Nonresident individual
  7. 54:8A-66. · "Taxpayer" defined
  8. 54:8A-69. · "Eligibility year" defined
  9. 54:8A-70. · "Taxable year" ; "annual accounting period" and "calendar…
  10. 54:8A-71. · "Partnership" defined
  11. 54:8A-73. · "Taxable income" defined
  12. 54:8A-74. · Division and director defined
  13. 54:8A-75. · Allocated income defined
  14. 54:8A-77. · Inclusions in and exclusions from income
  15. 54:8A-84. · Apportionment and allocation
  16. 54:8A-91. · Procedure when inventories necessary to compute tax
  17. 54:8A-92. · Basis of property
  18. 54:8A-93. · Individuals of partnership liable for tax; computing;…
  19. 54:8A-94. · Income taxes imposed by other states
  20. 54:8A-96.1. · Special tax provisions for poverty
  21. 54:8A-96.2. · Procedure for claiming special tax provisions
  22. 54:8A-97. · Returns: of whom required; personal liability; report of…
  23. 54:8A-98. · Time of filing return; extensions
  24. 54:8A-99. · Tax due upon date fixed for filing return; effect of making…
  25. 54:8A-100. · Taxable year; accounting method
  26. 54:8A-101. · Employer to withhold tax
  27. 54:8A-101.1. · When withholding not required
  28. 54:8A-102. · Withholding returns; notice to employer
  29. 54:8A-103. · Employer's liability
  30. 54:8A-104. · Tax not to be collected from employer on payment;…
  31. 54:8A-105. · Penalties; interest; abatement or remission
  32. 54:8A-106. · Transportation benefits fund; use of fund
  33. 54:8A-107. · Balances accumulated as an endowment fund; use
  34. 54:8A-108. · Refund to taxpayer upon unauthorized use of fund; formula…
  35. 54:8A-109. · General requirements concerning returns, notices, records,…
  36. 54:8A-110. · Information returns
  37. 54:8A-111. · Review of director's decision
  38. 54:8A-112. · General powers of the director
  39. 54:8A-113. · Order to compel compliance
  40. 54:8A-114. · Controlling statute; exception
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