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2018 New Jersey Revised Statutes
Title 54 - TAXATION
Chapter 50 - General powers of commissioner
- Section 54:50-1 - General powers of commissioner
- Section 54:50-2 - Examination, investigation
- Section 54:50-2.1 - Agent of taxpayer; written authorization; display to representative of division of taxation
- Section 54:50-2.2 - Taxpayer interview
- Section 54:50-3 - Hearings
- Section 54:50-4 - Issuance of subpoenas; fees
- Section 54:50-5 - Procedure to compel witnesses to attend and to testify
- Section 54:50-6 - Service of notice
- Section 54:50-6.1 - Notices of assessment, rights of taxpayers
- Section 54:50-7 - Commissioner's records; authentication; fee
- Section 54:50-8 - Confidentiality.
- Section 54:50-9 - Certain officers entitled to examine records.
- Section 54:50-9.1 - Report to aid study of past, present discrimination in State employment and contracting, tax information, certain.
- Section 54:50-10 - Reports preserved for two years
- Section 54:50-12 - Definitions
- Section 54:50-13 - Merger, consolidations; dissolutions; conditions
- Section 54:50-14 - Certificates, various; Secretary of State's duties
- Section 54:50-15 - Issuance of tax certificate
- Section 54:50-16 - Required evidence
- Section 54:50-17 - Undertaking, certification executed under oath
- Section 54:50-18 - Personal liability for violations or false certification
- Section 54:50-19 - Repeals
- Section 54:50-20 - Tax preparer to sign return, provide tax identification number
- Section 54:50-21 - Failure to follow provisions of State Tax Uniform Procedure Law
- Section 54:50-22 - Reproduction admissible in evidence
- Section 54:50-23 - Write off of debts classified uncollectible
- Section 54:50-24 - Definitions relative to State agency information.
- Section 54:50-25 - Information required by State agency
- Section 54:50-26 - Information furnished by State agency.
- Section 54:50-26.1 - Preliminary notice to business entity.
- Section 54:50-26.2 - Responsibility of State agency concerning identification of licensees.
- Section 54:50-26.3 - Review, verification of tax compliance status.
- Section 54:50-27 - Information, report not government record, confidentiality.
- Section 54:50-28 - Issuance of alcoholic beverage retail licensee clearance certificate, conditions.
- Section 54:50-29 - Authority to sell, transfer, assign right, title, interest in State tax indebtedness, taxpayer rights.
- Section 54:50-30 - Sale, transfer, assignment to highest bidder.
- Section 54:50-31 - Entitlement to remedies.
- Section 54:50-32 - Provision of taxpayer information, confidentiality.
- Section 54:50-33 - Warrant of satisfaction.
- Section 54:50-34 - Deposit of proceeds.
- Section 54:50-35 - Authority of director.
- Section 54:50-36 - Immunity from damages.
- Section 54:50-37 - Definitions relative to reporting of certain account information by financial institutions; report requirements.
- Section 54:50-38 - Notification to director of proposed sale, transfer, assignment of business assets; claim for State taxes; exemptions.
- Section 54:50-39 - Tax clearance certificate required for certain awards; incentive.
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