2016 New Jersey Revised Statutes
Title 54 - Taxation
Section 54:4-8.74 - Determination Of Base Year.
54:4-8.74 Determination of base year.
7.In the event that a previously eligible claimant ceases to be an eligible claimant for any tax year, the base year for that claimant shall be the year prior to which the claimant again becomes an eligible claimant.
L.1997,c.348,s.7.
54:4-8.75 Violations, penalties.
10.Any person violating any provisions of this act shall be subject to the applicable civil and criminal penalties under New Jersey law. Any person who violates any provisions of this act shall be subject to a suspension of eligibility for one year for a first offense and permanent revocation of eligibility for a second offense.
L.1997,c.348,s.10.
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