There Is a Newer Version of the New Jersey Revised Statutes
  1. 2023 N.J. Rev. Stat.
  2. 2022 N.J. Rev. Stat.
  3. 2021 N.J. Rev. Stat.
  4. 2013 N.J. Rev. Stat. (here)
  5. View All Versions
View Our Newest Version Here

2013 New Jersey Revised Statutes
Title 54 - TAXATION
Section 54:32B-26 - Penalties and interest


NJ Rev Stat § 54:32B-26 (2013) What's This?

54:32B-26. Penalties and interest
Penalties and interest. (a) Any person failing to file a return or to pay or pay over any tax to the director within the time required by this act shall be subject to such penalties and interest as provided in the State Tax Uniform Procedure Law, R.S. 54:48-1 et seq. Unpaid penalties and interest may be determined, assessed, collected and enforced in the same manner as the tax imposed by this act.

(b) (Deleted by amendment, P.L. 1987, c. 76.) (c) (Deleted by amendment, P.L. 1987, c. 76.)

L.1966, c.30, s.26; amended by L. 1967, c. 286, s. 20; 1970, c. 7, s. 7; 1975, c. 177, s. 31; 1987, c. 76, s. 39.


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.