There is a newer version of the New Jersey Revised Statutes
2009 New Jersey Code
TITLE 54 - TAXATION
Section 54:49
- 54:49-1 - Tax a debt and lien; preference; proceeds paid to commissioner
- 54:49-2 - Security for payment of tax
- 54:49-3 - Interest, penalty on unpaid tax
- 54:49-3.1 - Date deemed delivery date, acceptable methods of filing; transmittal as filing
- 54:49-4 - Late filing penalty
- 54:49-4.1 - Violations of registration requirements; penalties
- 54:49-5 - Arbitrary assessment where taxpayer withholds report
- 54:49-6 - Examination of return, report; assessment of additional tax
- 54:49-7 - Arbitrary assessment where taxpayer intends absconding; concealment; immediate payment demanded
- 54:49-8 - Payment of special assessments; fifteen-day period
- 54:49-9 - Penalty for nonpayment of special assessment
- 54:49-9.1 - 50% of assessment for civil fraud
- 54:49-10 - Penalties, interest, collection costs as part of tax
- 54:49-11 - Remittance, waiving of penalty
- 54:49-12 - Alternate remedy, effect of judgment, procedure
- 54:49-12.1 - Fees for cost of collection
- 54:49-12.2 - Agreements for collection
- 54:49-12.3 - Compensation for debt collection services
- 54:49-12.4 - Provision of taxpayer information
- 54:49-12.5 - Regulations
- 54:49-12.6 - Division of Taxation fee for returned check
- 54:49-12.7 - Reciprocal debt collection agreement with federal government
- 54:49-12.8 - Definitions relative to reciprocal debt collection agreement
- 54:49-12.9 - Powers of federal official
- 54:49-12.10 - Certification by federal official to State Treasurer
- 54:49-12.11 - Powers of State Treasurer
- 54:49-12.12 - Certification by State Treasurer to federal official
- 54:49-13 - Release of property from lien
- 54:49-13a - Levy, sale of property of person liable for any State tax
- 54:49-13.1 - Reinstatement of corporation, procedure
- 54:49-14 - Filing of refund claim
- 54:49-15.1 - Interest on overpayment
- 54:49-16 - Refund, credit to taxpayer
- 54:49-17 - Repayment of deposit; application of deposit, refund to indebtedness
- 54:49-18 - Filing of protest
- 54:49-19 - Set off against contract payment tax; notification
- 54:49-20 - Set-off for partner, shareholder; notification
Disclaimer: These codes may not be the most recent version. New Jersey may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.