2023 New Jersey Revised Statutes
Title 54 - Taxation

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Section 54:1-1 - State tax department continued; "department" defined
Section 54:1-2 - Department; powers and duties
Section 54:1-2.1 - Property Taxpayer Bill of Rights.
Section 54:1-6 - Commissioner to replace former board; exception
Section 54:1-7 - Official seal; form
Section 54:1-8 - Assistants; employment, duties and compensation
Section 54:1-11 - Special deputy; powers continue until revoked; salary and status unaffected
Section 54:1-12 - Commissioner may reorganize department; abolish positions
Section 54:1-13 - Annual report to legislature; recommendations
Section 54:1-14 - Books, records and documents; custody
Section 54:1-15 - Municipal maps for tax purposes; preparation; authority of state department
Section 54:1-16 - Commissioner may issue subpoenas to witnesses
Section 54:1-17 - Oaths administered; order compelling person to submit to examination
Section 54:1-18 - Investigation of irregularity or inequality of assessments
Section 54:1-19 - Examination of assessors and other witnesses; view premises
Section 54:1-20 - Increase of assessments to equalize valuations
Section 54:1-21 - Decrease and equalization of assessments
Section 54:1-22 - Notice to assessor and owner before change
Section 54:1-23 - Notice and publication; service
Section 54:1-24 - Taxes to conform to corrected valuation
Section 54:1-25 - Investigation of method of local assessors
Section 54:1-26 - Authority of director to reassess property
Section 54:1-27 - Order for reassessment; failure of assessor to comply; appointment of substitute
Section 54:1-28 - Notice of investigation; publication; mailing
Section 54:1-29 - Completion of reassessments; correction of duplicates; expenses
Section 54:1-30 - Investigation for securing true valuation every five years
Section 54:1-33 - State equalization table prepared; copies to county boards and state comptroller
Section 54:1-34 - Equalization of assessments between counties; annual hearing
Section 54:1-35 - Preparation of abstract of total ratables
Section 54:1-35a - Definitions
Section 54:1-35b - Average ratio and common level range; determination; certified list
Section 54:1-35c - Average ratio; determination without usable real estate sales
Section 54:1-35.1 - Table of equalized valuations; promulgation; place to be kept
Section 54:1-35.2 - Form and contents of table
Section 54:1-35.3 - True value; determination of ratio of aggregate assessed to aggregate true valuation of real estate
Section 54:1-35.4 - Review of equalization table
Section 54:1-35.5 - Effective date
Section 54:1-35.6 - Real estate sales ratio records as public records
Section 54:1-35.25 - Examinations; applications; qualifications; fee
Section 54:1-35.25a - Dispensation with 4-year college requirement; duration
Section 54:1-35.25b - Continuing education, training requirements for certified tax assessors.
Section 54:1-35.26 - Tax assessor certificate; fee
Section 54:1-35.27 - Preservation of applications, test papers, etc.; records; destruction
Section 54:1-35.28 - Certificate issued without examination; fee
Section 54:1-35.29 - Revocation, suspension of tax assessor certificate.
Section 54:1-35.30 - Certificate necessary for appointment or reappointment
Section 54:1-35.31 - Reappointment or re-election; term; removal; dismissal.
Section 54:1-35.32 - Tenure of office
Section 54:1-35.33 - Joint municipal tax assessor; eligibility
Section 54:1-35.34 - Rules and regulations
Section 54:1-35.35 - Rules; standards for valuation and revaluation of real property; qualifications for firms and individuals under contract with municipality as assessors
Section 54:1-35.36 - Contract by municipality for valuation or revaluation of real property; approval by director of division of taxation
Section 54:1-35.37 - Person aggrieved by determination; hearing
Section 54:1-35.39 - Short title
Section 54:1-35.40 - Findings, determinations
Section 54:1-35.41 - Definitions
Section 54:1-35.42 - Allowance of relvaluation relief abatements
Section 54:1-35.43 - Determination of eligible properties
Section 54:1-35.44 - Certification of aggregate amount of revaluation relief abatements allowable
Section 54:1-35.45 - Delivery of tax bills to individuals assessed
Section 54:1-35.46 - Alternate payment date
Section 54:1-35.47 - Calculation of revaluation relief abatements
Section 54:1-35.48 - Tax liability not less than base year
Section 54:1-35.49 - Policies, procedures
Section 54:1-35.50 - Rules, regulations
Section 54:1-36 - Failure to obey constitution and laws; commissioner to declare vacancy
Section 54:1-37 - Assessor not complying with law removable by court
Section 54:1-39 - Order of removal; successor appointed
Section 54:1-40 - Person removed ineligible for same office for five years
Section 54:1-41 - Appeals to state board of tax appeals; procedure
Section 54:1-42 - Commissioner may acquire property to satisfy claim; limitation
Section 54:1-43 - Sale of property; approval by state house commission; use of proceeds
Section 54:1-44 - Use of property before sale; use of proceeds; repairs
Section 54:1-45 - Separate accounts kept
Section 54:1-46 - Short title
Section 54:1-47 - Definitions
Section 54:1-48 - Municipal purposes tax assistance fund; establishment; distribution of deposits
Section 54:1-49 - Qualifying municipalities; annual payments; computation; limitations
Section 54:1-50 - Participating municipalities; annual payments; computation; limitations
Section 54:1-51 - Allocation of funds
Section 54:1-52 - Date of payment
Section 54:1-53 - Appropriations
Section 54:1-54 - Inclusion of amount of state aid in municipal budget
Section 54:1-58.1 - List of unlocated
Section 54:1-68 - Short title
Section 54:1-69 - Legislative findings
Section 54:1-70 - Definitions
Section 54:1-71 - Pinelands municipal property tax stabilization board; members; duties
Section 54:1-72 - Pinelands municipal property tax stabilization fund; state budget annual request
Section 54:1-73 - Report by assessor
Section 54:1-74 - Valuation base
Section 54:1-75 - Entitlement amount
Section 54:1-76 - Payment of entitlement
Section 54:1-77 - Revision of land use ordinance
Section 54:1-78 - Priorities for disbursements
Section 54:1-79 - Certified entitlement amount; anticipation of sums in budget
Section 54:1-80 - Reports; review; budget changes
Section 54:1-81 - Sums received not considered an exception or exemption
Section 54:1-82 - Pinelands municipal property tax stabilization commission; membership; report; hearings
Section 54:1-83 - Anticipation of amount of entitlement in budget; rules and regulations
Section 54:1-84 - "Pinelands Property Tax Assistance Fund"; administration, definitions.
Section 54:1-85 - Distribution of funds; definitions.
Section 54:1-86 - Short title.
Section 54:1-87 - Findings, declarations relative to property tax assessment reform.
Section 54:1-88 - Definitions relative to property tax assessment reform.
Section 54:1-89 - Appointment of county assessor.
Section 54:1-90 - Real property revaluation by municipality.
Section 54:1-91 - Appointment of deputy, assistant deputy county assessors.
Section 54:1-92 - Duties of county assessor.
Section 54:1-93 - Determination of taxable status of property.
Section 54:1-94 - Review, revision or correction.
Section 54:1-95 - Annual tax list, property values available for public inspection.
Section 54:1-96 - Hiring preference.
Section 54:1-97 - Schedule for abolishment of office of municipal tax assessor.
Section 54:1-98 - Preference for appointment as deputy county assessor; tenure.
Section 54:1-99 - Transfer of property assessment function.
Section 54:1-100 - Rules, regulations.
Section 54:1-101 - Short title.
Section 54:1-102 - Findings, declarations relative to the "Real Property Assessment Demonstration Program."
Section 54:1-103 - Definitions relative to the "Real Property Assessment Demonstration Program."
Section 54:1-104 - Real property assessment demonstration program.
Section 54:1-105 - Adoption of alternative real property assessment calendar.
Section 54:1-106 - Rules, regulations.
Section 54:2-40 - Copies of appeal to be served; copies of judgment; notice; notices; notice of withdrawal or dismissal of complaint
Section 54:3-1 - County boards of taxation continued
Section 54:3-2 - Taxation board members.
Section 54:3-3 - Terms; vacancies
Section 54:3-4 - Oath; filing
Section 54:3-5 - President of board; election; duties on written memorandum of judgments
Section 54:3-5.1 - Reports to the director.
Section 54:3-6 - Salaries of board members.
Section 54:3-7 - County tax administrator
Section 54:3-7.1 - Reference to secretary of county board of taxation to mean and refer to office of county tax administrator
Section 54:3-7.2 - Training program
Section 54:3-8 - Salaries of administrator, assistants
Section 54:3-9 - Tenure
Section 54:3-10 - Administrator; removal; charges in writing; notice; trial; appeal
Section 54:3-11 - County boards of taxation replace predecessors
Section 54:3-12 - Other county and local boards abolished; exception
Section 54:3-13 - Secure taxation at taxable value
Section 54:3-14 - Petitions of appeal, rules, regulations and procedures; directions; record; transcript
Section 54:3-15 - Boards to view assessed properties; meetings
Section 54:3-16 - Administrator; responsibility for administrative functions and assessors; rules
Section 54:3-17 - Ratio of assessment to value; equalization table; copies to assessors.
Section 54:3-18 - Meeting to review equalization table; hearing and notice.
Section 54:3-19 - Valuations of property as confirmed to be final; copies of table
Section 54:3-20 - Assessment of omitted property
Section 54:3-20.1 - Reference to one or more members to take testimony
Section 54:3-21 - Appeal by taxpayer or taxing district; petition; complaint; exception.
Section 54:3-21.3 - Fees
Section 54:3-21.3a - Use of revenues from fees.
Section 54:3-22 - Hearing of appeals; witnesses; evidence; revision of taxable value; grounds; computation
Section 54:3-23 - Disobedience of witness, punishment
Section 54:3-24 - Perjury
Section 54:3-25 - Quorum; majority may act
Section 54:3-26 - Hearing, determination of appeals
Section 54:3-26a - Action or determination of county board of taxation; review by tax court
Section 54:3-26b - Review of judgment of county board of taxation
Section 54:3-26.1 - Extension of time for hearing appeal
Section 54:3-27 - Payment of taxes pending appeal
Section 54:3-27.2 - Refund of excess taxes; interest.
Section 54:3-28 - Removal of member for cause; successor
Section 54:3-30 - Permanent offices in certain counties; records public
Section 54:3-31 - Traveling expenses of members and administrator paid by governing body
Section 54:3-32 - Preparation of annual budget request by county tax administrator.
Section 54:4-1 - Property subject to taxation.
Section 54:4-1.1 - Pending litigation unaffected; effect on existing assessment, lien, or obligation to pay taxes; omitted property
Section 54:4-1.2 - Short title
Section 54:4-1.3 - Legislative findings and determinations
Section 54:4-1.4 - Definitions
Section 54:4-1.5 - Manufactured homes subject to taxation as real property
Section 54:4-1.6 - Municipal service fee; ordinance; imposition on manufactured homes in mobile home park; determination of amount; collection by owner of mobile home park; transmittal; interest on delinquencies; rent surcharge
Section 54:4-1.7 - Sales tax; imposition on manufacturer's invoice price of manufactured home on first sale
Section 54:4-1.8 - Trailers; inapplicability of act
Section 54:4-1.9 - Transfer inheritance and estate tax; application to manufactured homes
Section 54:4-1.10 - Tax exempt real property; activity conducted for profit; tax liability of private party
Section 54:4-1.11 - Procedures for administration of tax
Section 54:4-1.12 - Storage tank deemed real property
Section 54:4-1.13 - Short title
Section 54:4-1.14 - Findings, declarations
Section 54:4-1.15 - Definitions
Section 54:4-1.16 - Schedule for reducing assessment
Section 54:4-1.17 - Construction of 1997 utility tax act.
Section 54:4-1.18 - Definitions relative to taxation of recreational vehicles.
Section 54:4-1.19 - Exemption from taxation as real property for certain recreational vehicles.
Section 54:4-1.20 - Outdoor advertising sign, structure deemed real property.
Section 54:4-2 - Taxation of property of corporations
Section 54:4-2.2a - State property defined
Section 54:4-2.2b - State property; assessment and subjection to in lieu tax payment
Section 54:4-2.2c - Statements of taxable value
Section 54:4-2.2d - Review and revision of list and assessment by director; notice; finality of determination by director
Section 54:4-2.2e - State's liability for in lieu tax payments; computation; limitations
Section 54:4-2.2e1 - Adjustments to in lieu of tax payment
Section 54:4-2.2f - Certification of amount of liability
Section 54:4-2.2g - Annual appropriation; inclusion in budget
Section 54:4-2.2h - Anticipation by municipalities in preparation of annual budget
Section 54:4-2.2i - Payment; dates
Section 54:4-2.2j - Appropriation lower than amount necessary for full funding; apportionment of payments
Section 54:4-2.2k - Rules and regulations; access to facts and information
Section 54:4-2.3 - Exempt property leased to person whose property is not exempt
Section 54:4-2.4 - Leasehold less than calendar year; proportionate assessment
Section 54:4-2.5 - Added Assessment Lists
Section 54:4-2.6 - Collection of taxes on leasehold estate
Section 54:4-2.7 - Appeal
Section 54:4-2.8 - Lien upon leasehold estate
Section 54:4-2.9 - Proportionate cancellation on termination of leasehold estate
Section 54:4-2.10 - Anticipation of taxes to be collected from leasehold estates
Section 54:4-2.11 - Leasehold estates existing October 1, 1949
Section 54:4-2.12 - Application of act, exemptions.
Section 54:4-2.13 - Effective date
Section 54:4-2.25 - Standard of value for assessment of real property; taxable value
Section 54:4-2.26 - Percentage level of taxable value; limits
Section 54:4-2.27 - Time for establishment of percentage level of taxable value; uniform application; alteration; failure to establish
Section 54:4-2.31 - Personal property classifications; rules and regulations
Section 54:4-2.32 - Partial invalidity
Section 54:4-2.33 - Repeals
Section 54:4-2.34 - Applicability of act
Section 54:4-2.35 - Intention of legislature
Section 54:4-2.37 - Time of performance
Section 54:4-2.38 - Time of performance
Section 54:4-2.39 - Return of tangible personal property used in business
Section 54:4-2.40 - Failure to file return; penalty
Section 54:4-2.41 - Use of returns; destruction
Section 54:4-2.42 - Confidential nature of returns
Section 54:4-2.43 - Co-operation and assistance of assessors and public officials
Section 54:4-2.44 - Standard of value; assessment
Section 54:4-2.45 - True value of property; determination and reporting
Section 54:4-2.46 - Time of determining true value; assessment date
Section 54:4-2.47 - Taxable value of tangible personal property; computation
Section 54:4-2.48 - Return of taxable personal property; filing; review, audit and determination
Section 54:4-2.49 - Failure to file return; penalty
Section 54:4-2.49a - No first year payment
Section 54:4-2.50 - Rules and regulations
Section 54:4-2.51 - Partial invalidity
Section 54:4-2.52 - Repealed
Section 54:4-2.53 - Application of act
Section 54:4-3.3 - Exemption of public property.
Section 54:4-3.3a - Real property acquired by state, state agency or state authority; exemption during period following acquisition
Section 54:4-3.3b - Date of commencement of exemption
Section 54:4-3.3c - Acquisition defined
Section 54:4-3.3d - Liability of state for taxes after acquisition
Section 54:4-3.3e - Jurisdiction over dispute
Section 54:4-3.3f - Inapplicability of act to taxes or payments in lieu of taxes provided by law; priority of conflicting laws
Section 54:4-3.3g - Definitions relative to certain properties acquired by municipalities.
Section 54:4-3.4 - Exemption of certain property of Passaic valley sewerage commission
Section 54:4-3.5 - Exemption of property used for military purposes
Section 54:4-3.6 - Tax exempt property.
Section 54:4-3.6a - Exemption of property of nonprofit association used for production and broadcasting of educational television and radio
Section 54:4-3.6b - Continuation on transfer from one to another nonprofit organization
Section 54:4-3.6c - Charitable or religious associations or corporations; failure to file timely claim; refund; ordinance of municipality
Section 54:4-3.6d - Lease of tax exempt property
Section 54:4-3.6e - Leased school district property
Section 54:4-3.6f - Exemption from property taxation, special assessments for certain sports and entertainment projects.
Section 54:4-3.6g - Payment of net rents, revenues to city, independent audits.
Section 54:4-3.6h - Powers, rights, privileges exercised by city.
Section 54:4-3.6i - Terms defined.
Section 54:4-3.6j - Exemption from taxation for certain properties used as hospital or satellite emergency care facility; definitions.
Section 54:4-3.7 - Charitable institution tax exemption
Section 54:4-3.9 - Exemption of burial grounds and vaults
Section 54:4-3.10 - Property of firefighters' association, exemption from taxation.
Section 54:4-3.11 - Exemption of franchises; railroad and canal property
Section 54:4-3.13 - Exemption of property of public fire patrol or salvage corps
Section 54:4-3.15 - Exemption of property used by veterans who sustained a permanent disability.
Section 54:4-3.18 - Exemption of turnpikes
Section 54:4-3.19 - Exemption of metals in transit
Section 54:4-3.20 - Exemption of personal property in storage
Section 54:4-3.21 - Exemption of motor vehicles
Section 54:4-3.24 - Exemption of property of certain young people's associations; limitation
Section 54:4-3.25 - Exemption of property of veterans' associations; limitation
Section 54:4-3.26 - Exemption of certain property of fraternal organizations
Section 54:4-3.26a - Exemption of property of fraternal organizations; date of application
Section 54:4-3.27 - Exemption of property of certain volunteer aid and relief associations or organizations
Section 54:4-3.28 - Growing crops, trees, shrubs and vines not taxable before severance
Section 54:4-3.29 - Veterans' loans, exemption from taxation
Section 54:4-3.30 - Disabled veteran's exemption.
Section 54:4-3.30a - Exemption from taxation for certain tenants.
Section 54:4-3.31 - Filing of claim.
Section 54:4-3.32 - Return of certain taxes collected on exempt property.
Section 54:4-3.33 - "Dwelling house" defined.
Section 54:4-3.34 - "Total blindness" defined
Section 54:4-3.35 - Exemption for residences of district supervisors of religious organizations
Section 54:4-3.48 - Exemption of blast or radiation fallout shelters
Section 54:4-3.49 - Definition
Section 54:4-3.50 - Application for exemption
Section 54:4-3.51 - Continuance of exemption
Section 54:4-3.52 - Historic sites; conditions; tax exemption; fee.
Section 54:4-3.53 - Certification of historic sites.
Section 54:4-3.54 - Cancellation of certification; issuance of new certification.
Section 54:4-3.54a - Certain historic properties exempt from taxation; qualifications.
Section 54:4-3.54a1 - Findings, declarations relative to tax exemptions for certain historic site real property.
Section 54:4-3.54a2 - Certain tax exemptions null and void; liability for certain taxes.
Section 54:4-3.54b - Certification of building as historic site; conditions; rules, regulations.
Section 54:4-3.54c - Cancellation of certification, notification.
Section 54:4-3.55 - Pleasure boats
Section 54:4-3.56 - Equipment for abating or preventing pollution; exemption
Section 54:4-3.57 - Certification of air pollution abatement facility
Section 54:4-3.58 - Revocation of pollution abatement certificate
Section 54:4-3.59 - Exemption of improvement to water supply or sewerage disposal system
Section 54:4-3.60 - Definition
Section 54:4-3.61 - Application for exemption
Section 54:4-3.62 - Continuance of exemption
Section 54:4-3.63 - Legislative findings and declaration
Section 54:4-3.64 - Land for conservation or recreation purposes owned by nonprofit corporation or organization; certification of qualification
Section 54:4-3.65 - Application; filing; contents
Section 54:4-3.66 - Certification; procedure; qualifications
Section 54:4-3.67 - Annual certification of qualification
Section 54:4-3.68 - Time for filing statements of exemption; proof of right for continuance of exemption
Section 54:4-3.69 - Use of property for other than conservation or recreation purposes; roll-back taxes
Section 54:4-3.70 - Administrative rules
Section 54:4-3.71 - Severability
Section 54:4-3.79 - Standards and guidelines; rules and regulations
Section 54:4-3.113 - Definitions
Section 54:4-3.113a - Definitions relative to certain renewable energy systems.
Section 54:4-3.113b - Property certified as renewable energy system exempt from taxation.
Section 54:4-3.113c - Requirements for certification by local enforcing agency.
Section 54:4-3.113d - Certification by local enforcing agency.
Section 54:4-3.113e - Revocation of certificate.
Section 54:4-3.113f - Review for aggrieved persons.
Section 54:4-3.113g - Rules, regulations.
Section 54:4-3.114 - Certified solar energy system
Section 54:4-3.115 - Certification; application; inspection of premises
Section 54:4-3.116 - Certification; qualifications; contents; filing; effective date of exemption
Section 54:4-3.117 - Revocation; grounds
Section 54:4-3.118 - Review; action of enforcing agency; action of assessor or director of division of taxation
Section 54:4-3.119 - Amount of exemption; determination
Section 54:4-3.120 - Rules and regulations
Section 54:4-3.130 - Definitions
Section 54:4-3.131 - Certified automatic fire suppression system; tax exemption
Section 54:4-3.132 - Certification; application; inspection
Section 54:4-3.133 - Certificate; issuance; contents; commencement of exemption
Section 54:4-3.134 - Revocation
Section 54:4-3.135 - Appeals from action of enforcing agency, director of division of taxation or assessor
Section 54:4-3.136 - Amount of exemption from assessed valuation
Section 54:4-3.137 - Rules and regulations
Section 54:4-3.138 - Tax exemption
Section 54:4-3.139 - Findings, determinations
Section 54:4-3.140 - Definitions
Section 54:4-3.141 - Determination of need of rehabilitation; conversion or building of residential properties by municipal governing body
Section 54:4-3.142 - Abatements of real property taxes for qualified residential property; application, approval, requirement
Section 54:4-3.143 - Tax abatements for purchaser of residential property in urban redevelopment project
Section 54:4-3.144 - Application procedure for tax abatement
Section 54:4-3.145 - Financial agreement; payments in lieu of taxes.
Section 54:4-3.146 - Annual administration fee payable by owner to municipality
Section 54:4-3.147 - Payments to be made quarterly, failure to pay; penalty
Section 54:4-3.148 - Liability of owner for real property taxes on land
Section 54:4-3.149 - No abatement granted for properties on which taxes are delinquent
Section 54:4-3.150 - Short title
Section 54:4-3.151 - Findings, declarations relative to contaminated real property
Section 54:4-3.152 - Definitions
Section 54:4-3.153 - Designation of environmental opportunity zones
Section 54:4-3.154 - Ordinance providing for tax exemptions
Section 54:4-3.155 - Required application for exemption
Section 54:4-3.156 - Financial agreement evidencing approved exemption
Section 54:4-3.157 - Payments in quarterly installments
Section 54:4-3.158 - Remedial action workplan.
Section 54:4-3.159 - Real property acquired by Meadowlands Conservation Trust exempt from taxation.
Section 54:4-3.160 - Resolution to provide property tax exemption for medical practices in Health Enterprise Zones.
Section 54:4-3.161 - Tenant rebate to medical dental practice, administration.
Section 54:4-4 - Certain municipal land extending into another county
Section 54:4-4.4 - Initial, further statements
Section 54:4-5a - Remission of county taxes
Section 54:4-5b - County institution; defined
Section 54:4-6 - County tax rebate
Section 54:4-6.1 - Credit to municipality where federal agency or corporation paid portion only of taxes for municipal purposes
Section 54:4-6.2 - Short title
Section 54:4-6.3 - Definitions relative to tenants property tax rebates.
Section 54:4-6.4 - Property tax rebate to tenants by owner of qualified real rental property
Section 54:4-6.5 - Computation of amount of property tax reduction
Section 54:4-6.6 - Computation of property tax rebate
Section 54:4-6.7 - Payment of property tax rebate, credit
Section 54:4-6.8 - Statement of amount paid and certification of compliance; posting notice of list of rent rebate
Section 54:4-6.10 - Regulations
Section 54:4-6.11 - Double damages
Section 54:4-6.12 - Failure to provide rebate, notice, certification, information required, penalty; enforcement; jurisdiction
Section 54:4-6.13 - Severability
Section 54:4-7 - Deductions for slaughter of condemned cattle
Section 54:4-8 - Deductions made by tax collector; resolution
Section 54:4-8.10 - Definitions.
Section 54:4-8.11 - Veterans' tax deduction.
Section 54:4-8.12 - Application for tax deduction.
Section 54:4-8.13 - Filing of application with assessor
Section 54:4-8.15 - Facts essential to support claim for deduction.
Section 54:4-8.16 - Continuance of deductions
Section 54:4-8.17 - Apportionment of veteran's deduction; additional to other entitlements.
Section 54:4-8.18 - Continuance to deduction right; change in status.
Section 54:4-8.19 - Rules and regulations; forms
Section 54:4-8.20 - Administration of oaths
Section 54:4-8.21 - Appeals
Section 54:4-8.22 - Repeal
Section 54:4-8.23 - Application of act
Section 54:4-8.24 - Reimbursement to taxing district relative to veterans' property tax deductions
Section 54:4-8.25 - Property tax deferment for certain persons in military service.
Section 54:4-8.26 - Written application for tax deferral; tax lien during deferment prohibited.
Section 54:4-8.27 - State payment to municipality, refund upon payment.
Section 54:4-8.40 - Definitions
Section 54:4-8.41 - Deduction against tax assessed against real property of resident citizen over 65 or permanently and totally disabled with yearly income within limitations; maximum amount
Section 54:4-8.41a - Surviving spouse over 55; entitlement of deduction
Section 54:4-8.42 - Written application for deduction; inquiry into right
Section 54:4-8.43 - Time for filing application for deduction; allowance; contingent liability for taxes; delayed filing; refund
Section 54:4-8.44 - Facts essential to support claims for deduction
Section 54:4-8.44a - Filing for tax deduction
Section 54:4-8.45 - Continuance of deduction right; change in status
Section 54:4-8.46 - Tenants in common, joint tenants, tenants by entirety, partners, and fiduciaries; rights to deductions
Section 54:4-8.47 - Rules and regulations; forms; applications without sworn oaths
Section 54:4-8.48 - Administration of oaths
Section 54:4-8.49 - Appeals
Section 54:4-8.50 - Repeal
Section 54:4-8.51 - Application of act
Section 54:4-8.52 - Certification of tax deductions to director
Section 54:4-8.53 - Inspection of records
Section 54:4-8.53a - Reimbursement to taxing district relative to deductions
Section 54:4-8.54 - Inclusion of deductions in abstract of ratables for county
Section 54:4-8.55 - Notification of deduction; credit to corporation, cooperative, shareholder
Section 54:4-8.56 - Regulations
Section 54:4-8.57 - Short title.
Section 54:4-8.58 - Definitions relative to the homestead credit act.
Section 54:4-8.58a - Homestead rebate determination in tax years 2003 to 2005; rebates or credits for tax year 2006 and after.
Section 54:4-8.59 - Homestead rebate or credit, amount; eligibility; determination.
Section 54:4-8.60 - Rebates for residential rental property units, amount; eligibility, conditions.
Section 54:4-8.61 - Rebates for property taxes and rent.
Section 54:4-8.61a - Additional benefits, ANCHOR Property Tax Relief Program.
Section 54:4-8.62 - Rebate, credit applications.
Section 54:4-8.63 - Rebates, credits, distribution, payment.
Section 54:4-8.64 - Property tax delinquency; withholding of rebates, credits.
Section 54:4-8.65 - Rebates, credits not subject to legal process; exceptions.
Section 54:4-8.66 - Appeal to tax court from director's determination of amount.
Section 54:4-8.66a - Misrepresentation, penalty.
Section 54:4-8.66b - Erroneous rebates or credits, installment payments for senior, disabled property taxpayers.
Section 54:4-8.66c - Recovery of rebates, credits.
Section 54:4-8.66d - Rules, regulations.
Section 54:4-8.66e - Administrative costs appropriated annually.
Section 54:4-8.67 - Definitions relative to homestead property tax reimbursement.
Section 54:4-8.68 - Income eligibility limits, adjustment.
Section 54:4-8.68a - Eligibility determination, benefit payments.
Section 54:4-8.69 - Annual reimbursement entitlement.
Section 54:4-8.70 - Application for homestead property tax reimbursement.
Section 54:4-8.71 - Payments mailed
Section 54:4-8.72 - Proportionate shares, forms of ownership.
Section 54:4-8.73 - Rules, regulations.
Section 54:4-8.74 - Determination of base year.
Section 54:4-8.75 - Violations, penalties.
Section 54:4-8.75a - Short title.
Section 54:4-8.75b - Definitions.
Section 54:4-8.75c - Stay NJ property tax credit program, established.
Section 54:4-8.75d - Combined single application form, promulgation.
Section 54:4-8.75e - Stay NJ property tax credit, distribute, tax collector, eligible claimant, homestead, municipality.
Section 54:4-8.75f - Combined single application form, applicant information required; extension, good cause; procedures.
Section 54:4-8.75g - Stay NJ property tax credit is claimed, eligible claimant's proportionate tax share, assessed against homestead, excess.
Section 54:4-8.75h - Delinquency, property tax payment, cooperative, mutual housing corporation, continuing care retirement community, procedure.
Section 54:4-8.75i - Intentional misrepresentation, repayment, property tax credit, penalties.
Section 54:4-8.75j - Erroneous property tax credit payment, failure to return, interest; installment agreement; deficiency.
Section 54:4-8.75k - Regulations.
Section 54:4-8.75l - Annual appropriations.
Section 54:4-8.75m - Nonlapsing account, property tax benefits, principal residences, homestead owners, tenants, 65 years, age.
Section 54:4-8.75n - Restrictions, impact, interference.
Section 54:4-8.75o - "Stay NJ Task Force" established, membership, report to Governor, Legislature.
Section 54:4-8.75p - Review, Legislature, Governor, Stay NJ Task Force, recommendations.
Section 54:4-8.76 - Short title.
Section 54:4-8.77 - Findings, declarations relative to regionalization of certain local government services.
Section 54:4-8.78 - Definitions relative to regionalization of certain local government services.
Section 54:4-8.79 - Application for State aid to reduce property taxes; REAP formula.
Section 54:4-8.80 - Regional Efficiency Aid Program.
Section 54:4-8.81 - Rules for REAP aid to tenants.
Section 54:4-8.82 - Limitation on amount of deductions.
Section 54:4-9.1 - Tangible personal property not used in business other than household property and personal effects; assessment and taxation; valuation; rate
Section 54:4-9.2 - Tangible household property and personal effects; assessment and taxation; exception; valuation; rate
Section 54:4-9.3 - Limitations; increase in taxable value; determination and assessment of taxable value where no return filed
Section 54:4-10 - Guardians and representatives; assessments in name of; estates
Section 54:4-11.1 - Outdoor advertising space, fee; definitions.
Section 54:4-12 - Assessor; duties; ascertain persons and property taxable
Section 54:4-13 - Refusal of person to be sworn or answer; penalty
Section 54:4-16 - Assessor empowered to examine under oath
Section 54:4-17 - Oath; form and content
Section 54:4-20 - Exemption of personal property of life insurance companies subject to franchise tax
Section 54:4-23 - Assessment of real property; conditions for reassessment.
Section 54:4-23a - Single family dwelling; date of addition to assessment list; issuance of certificate of occupancy and actual occupation; limitation of time
Section 54:4-23b - Inspections of real property for purposes of reassessment.
Section 54:4-23c - Rules, regulations.
Section 54:4-23.1 - Short title
Section 54:4-23.2 - Value of land actively devoted to agricultural or horticultural use
Section 54:4-23.3 - Agricultural use of land.
Section 54:4-23.3a - Application; review for compliance
Section 54:4-23.3b - Disqualification
Section 54:4-23.3c - Land use for taxation purposes.
Section 54:4-23.3d - Development of guidelines for certain agricultural, horticultural practices.
Section 54:4-23.3e - Land used not considered in agricultural, horticultural use.
Section 54:4-23.4 - Land deemed in horticultural use.
Section 54:4-23.5 - Land deemed actively devoted to agricultural, horticultural, woodland use.
Section 54:4-23.6 - Qualifications for valuation, assessment, taxation
Section 54:4-23.7 - Considerations of assessor in valuing land.
Section 54:4-23.7a - Definitions applicable to C.54:4-23.7a and C.54:4-23.7b.
Section 54:4-23.7b - Provision of plan with application.
Section 54:4-23.8 - Determination of amount of rollback taxes
Section 54:4-23.9 - Procedure for assessment, collection, payment, etc., of roll-back taxes
Section 54:4-23.10 - Determination of true value of land for purposes of state school aid and determining apportionment valuation
Section 54:4-23.11 - Area of land included
Section 54:4-23.12 - Structures valued, assessed and taxed; "single use agricultural or horticultural facility defined; rules, regulations
Section 54:4-23.13 - Determination of eligibility of land for valuation, assessment, taxation
Section 54:4-23.13b - Notice of disallowance
Section 54:4-23.13c - Eligibility of land for certain use relative to livestock
Section 54:4-23.14 - Application form; contents; violations, penalties.
Section 54:4-23.15 - Continuance of valuation, assessment and taxation under act
Section 54:4-23.15a - Mailing of form to claim continuance of valuation, assessment and taxation; notice of filing requirement
Section 54:4-23.16 - Separation or split off of part of land
Section 54:4-23.18 - Location of contiguous land in more than one taxing district
Section 54:4-23.19 - Tax list and duplicate; factual details
Section 54:4-23.20 - State Farmland Evaluation Committee.
Section 54:4-23.21 - Rules and regulations; forms
Section 54:4-23.22 - Partial invalidity
Section 54:4-23.23 - Applicability to tax year 1965 and subsequent tax years
Section 54:4-23.24 - Residential property rezoned into commercial or industrial zone; valuation and assessment
Section 54:4-24 - Assessor's list; form and content
Section 54:4-25 - Tract lying between two districts; how assessed
Section 54:4-26 - Assessor to follow forms and methods prescribed by director
Section 54:4-27 - Exempt property listed separately
Section 54:4-28 - Assessments by block system and house number
Section 54:4-29 - Purchaser of realty may present deed to assessor for certificate
Section 54:4-30 - Duty of county recording officer where deed not certified
Section 54:4-31 - Abstract of deed provided electronically, mailed to assessor.
Section 54:4-32 - Fee; refusal of deed for lack of address
Section 54:4-33 - Taxation of mortgaged property
Section 54:4-34 - Statement by owner; written request; refusal to render; valuation of property by assessor; denial of appeal; grounds
Section 54:4-34.3 - Allowance of additional veterans' exemptions or deductions after apportionment; adjustment
Section 54:4-35 - Period for assessing; assessor's duplicate; preliminary, final assessment list.
Section 54:4-35.1 - Material depreciation of structure; determination of value.
Section 54:4-36 - Assessor's affidavit; form and content
Section 54:4-36.1 - Statement of estimated total amount of approved tax deductions
Section 54:4-37 - Penalty for failure to file duplicate; removal of assessor
Section 54:4-38 - Public inspection notice; advertisement; appeals.
Section 54:4-38.1 - Notice of current assessment, preceding year's taxes, changed assessments; deadline for appeal.
Section 54:4-39 - Amount appropriated for schools; notification by state comptroller
Section 54:4-40 - Amount required by general tax for state purposes; notification
Section 54:4-41 - County requirements certified by clerk of freeholders; apportionment between districts
Section 54:4-42 - Tax requirements certified to county tax board
Section 54:4-43 - Judgment executions added to tax requirements; duty of county board
Section 54:4-44 - Inclusion in next levy in certain cases
Section 54:4-45 - Certified statement of amount of moneys appropriated for school purposes.
Section 54:4-46 - Tax lists and duplicates revised by county board
Section 54:4-46.1 - Adding amount of approved tax deductions to net amount to be raised by taxation
Section 54:4-47 - Revision and equalization; functions of county board
Section 54:4-48 - Changes entered; amount of total tax fixed
Section 54:4-49 - Apportionment valuation; amount to be apportioned among taxing districts; debits and credits.
Section 54:4-49.1 - Apportionment valuation; property with local property taxes in default and lien unenforceable
Section 54:4-50 - Reductions in assessments after rate fixed; additional payments; determination
Section 54:4-51 - Excess payment; crediting and application
Section 54:4-52 - Table of aggregates for county; prepared by county board.
Section 54:4-52.1 - Effective date
Section 54:4-53 - Clerical errors; adjustment in following year
Section 54:4-54 - Correction of errors; assessment against or payment on wrong property; refund
Section 54:4-55 - Corrected duplicates returned to taxing districts; lists remain on record
Section 54:4-55.1 - Custody of duplicate tax lists by collectors--Failure to return--Penalty
Section 54:4-56 - Taxes on property sold; apportionment; lien unaffected
Section 54:4-57 - Taxes on federal property; payment by municipality deferred until collected
Section 54:4-58 - Tax, assessment or water rate not set aside for irregularities or illegality
Section 54:4-59 - Court to amend and fix amount due
Section 54:4-60 - Lien; court may make proper levy
Section 54:4-61 - When assessment not to be set aside
Section 54:4-62 - Amendment of assessment; grounds; computation
Section 54:4-63.1 - "Completed" defined
Section 54:4-63.2 - Valuation of real property on which structures erected, etc., after October 1st and completed before January 1st; assessment
Section 54:4-63.3 - Structure erected, etc., after October 1st and completed after January 1st; valuation and assessment
Section 54:4-63.4 - Forms and methods prescribed by State Tax Commissioner
Section 54:4-63.5 - Filing, examination, correction and delivery to collectors
Section 54:4-63.6 - Entry of added assessments; extension of tax
Section 54:4-63.7 - Tax bills for added taxes
Section 54:4-63.8 - Time of payment and delinquency
Section 54:4-63.9 - Collection and accounting for taxes
Section 54:4-63.10 - Payments by municipality to county
Section 54:4-63.11 - Appeals from added assessments
Section 54:4-63.11a - Extension for hearing of appeal for added assessments
Section 54:4-63.12 - Power of county board of taxation to assess omitted property
Section 54:4-63.13 - Complaints of omitted property; procedure
Section 54:4-63.14 - Summary hearing; judgment
Section 54:4-63.15 - Assessment of omitted property
Section 54:4-63.16 - Omitted assessment list and listing of assessments
Section 54:4-63.17 - Filing of omitted assessment list and copy thereof; revision and correction; duplicate to collectors
Section 54:4-63.18 - Entry of omitted assessments; extension
Section 54:4-63.19 - Duties of collector; taxpayer put upon notice
Section 54:4-63.20 - Time for payment of taxes; delinquent taxes; lien
Section 54:4-63.21 - Collection of taxes and accounting
Section 54:4-63.22 - Payments by municipalities to counties
Section 54:4-63.23 - Review of judgment of county board of taxation
Section 54:4-63.24 - Application of act
Section 54:4-63.25 - Effective date
Section 54:4-63.26 - Exempt property which ceases to be exempt
Section 54:4-63.27 - Valuation of property previously exempt
Section 54:4-63.28 - Time when exemption ceased as affecting time of assessment
Section 54:4-63.29 - Law applicable to property which ceases to be exempt
Section 54:4-63.30 - Effective date
Section 54:4-63.31 - Assessment of omitted property; determination of taxable value
Section 54:4-63.32 - Assessor's omitted list; filing; public record
Section 54:4-63.33 - Listing names and properties; forms and methods
Section 54:4-63.34 - Entry of omitted assessments upon omitted assessment list and duplicates; amount of tax
Section 54:4-63.35 - Notice to owner of omitted tax assessment
Section 54:4-63.36 - Tax bills; preparation and delivery; taxpayer put upon notice
Section 54:4-63.37 - Payment of taxes; collection and accounting
Section 54:4-63.38 - Payments by municipality to county
Section 54:4-63.39 - Appeals to county board of taxation from omitted assessments
Section 54:4-63.39a - Extension for hearing of appeal for omitted assessments
Section 54:4-63.40 - Application of act
Section 54:4-64 - Delivery of tax bills.
Section 54:4-64a - Complete tax bill, computation of first and second installments
Section 54:4-64.1 - Flood insurance; notice of eligibility and effect of failure to carry
Section 54:4-65 - Form and content of property tax bills.
Section 54:4-65.1 - Additional information printed on tax bill.
Section 54:4-66 - When calendar year taxes payable, delinquent.
Section 54:4-66.1 - Fiscal year taxes payable, delinquent; definitions; formula.
Section 54:4-66.2 - Estimated, reconciled tax bills for municipalities, procedures.
Section 54:4-66.3 - Estimated, reconciled tax bills for municipality operating on calendar fiscal year
Section 54:4-66.4 - Estimated reconciled tax bills for municipality operating on State fiscal year
Section 54:4-66.5 - Regulations, forms, procedures
Section 54:4-66.6 - Definitions relative to local government unit charitable funds.
Section 54:4-66.7 - Establishment of certain charitable, spillover funds by local unit.
Section 54:4-66.8 - Permitted donations; use of funds.
Section 54:4-66.9 - Credit applied to property taxes.
Section 54:4-66.10 - Construction of act.
Section 54:4-66.11 - Immunity from certain liability.
Section 54:4-66.12 - Rules, regulations.
Section 54:4-67 - Discount for prepayment; interest for delinquencies; notification; exceptions.
Section 54:4-67.1 - Accounts of unpaid properties deemed delinquent
Section 54:4-68 - Property taxes, assessments, prepayment in certain cases.
Section 54:4-68.1 - Definitions relative to prepayment; issuance of receipt, refund.
Section 54:4-69 - Discount; excess refunded; deficiency collected
Section 54:4-69.1 - Payment of taxes by mortgagee
Section 54:4-69.2 - Credit, against taxes due or to become due, for refund on reduction of assessment
Section 54:4-70 - Acceptance of orders issued by school board as tax payments
Section 54:4-71 - Payments entered in duplicate; cash book; mechanical recordation
Section 54:4-72 - Collector's office; when open
Section 54:4-73 - Collector's monthly report; payments to municipal treasurer
Section 54:4-74 - Payment of State and county taxes by municipality.
Section 54:4-75 - Payment by municipality of school moneys to board secretary or treasurer.
Section 54:4-76 - Payment of taxes due by municipality, county; borrowing permitted, interest; waiver.
Section 54:4-77 - State taxes; payment by county
Section 54:4-78 - Enforcement of payment of personal taxes
Section 54:4-79 - Arrest and imprisonment for nonpayment of personal taxes
Section 54:4-80 - Warrant for distress or imprisonment; deputies; liability of collector
Section 54:4-81 - Certificate of commitment; certificate of release
Section 54:4-82 - Hearing on debtor's ability to pay
Section 54:4-83 - Limit to imprisonment for dog tax
Section 54:4-84 - Advertisement and sale of personal property for taxes
Section 54:4-85 - Collector's fees
Section 54:4-86 - Further action to collect tax due; collector of arrears; bond
Section 54:4-87 - Collectors of arrears; powers and duties
Section 54:4-88 - Collector of arrears; no compensation in certain cases; appointment revocable
Section 54:4-90 - Sale of timber on unimproved, untenanted and other land
Section 54:4-91 - Collector's annual statement of receipts
Section 54:4-91.1 - Collector's list of delinquent taxes believed not collectible
Section 54:4-91.2 - Release of collector; cancellation of uncollectible taxes
Section 54:4-91.3 - Effective date
Section 54:4-95 - List of delinquents published; cost charged
Section 54:4-96 - Taxes exceeding value of realty; adjustment and settlement
Section 54:4-97 - Settlement of unpaid taxes by city when lien is questioned
Section 54:4-98 - Action when payment is made; cancellation of record
Section 54:4-99 - Adjustment of past due taxes and interest charges; lien unaffected
Section 54:4-100 - Principal sum not to be abated unless market value exceeded
Section 54:4-101 - Payment required in sixty days
Section 54:4-102 - Rules and regulations
Section 54:4-103 - Collection of taxes and assessments in arrears January 1, 1933; five-year installments; suspension of liens
Section 54:4-104 - Collection of taxes and assessments in arrears January 1, 1934; five-year installments; suspension of liens
Section 54:4-104.1 - Collection of taxes and assessments in arrears January 1, 1935; five-year installments; suspension of liens
Section 54:4-104.2 - Collection of taxes and assessments in arrears January 1, 1936; five-year installments; suspension of liens
Section 54:4-104.3 - Collection of taxes and assessments in arrears, January 1, 1937; five-year installments; suspension of liens
Section 54:4-105 - Remissions credited on second half of taxes
Section 54:4-106 - Payment of taxes by receivers and assignees; wage liens unaffected
Section 54:4-107 - Taxes and assessments for municipal purposes assessed against state; cancellation
Section 54:4-108 - Assessment and collection of taxes in districts illegally incorporated; interest
Section 54:4-109 - Property conveyed to municipality to satisfy municipal charges; lease to grantor with option to purchase
Section 54:4-110 - "Municipal charges" defined
Section 54:4-111 - Other rights unimpaired
Section 54:4-112 - Conditions precedent to compromise settlement
Section 54:4-113 - Other laws unaffected
Section 54:4-114 - Conveyance to municipality of unencumbered vacant land in settlement of past-due municipal charges
Section 54:4-115 - Method of procedure by municipality
Section 54:4-116 - Acceptance of deed by municipality
Section 54:4-117 - When settlement prohibited
Section 54:4-118 - Not to be at variance with law
Section 54:4-119 - Owner to pay all expenses
Section 54:4-120 - "Municipal charges" defined
Section 54:4-121 - Other laws unaffected
Section 54:4-121.1 - Poll tax, cancellation of
Section 54:4-122 - May compromise, adjust or cancel cemetery assessments
Section 54:4-122.1 - Receipt and custody of municipal tax collections and other public moneys; purpose of Act
Section 54:4-122.2 - Definitions
Section 54:4-122.3 - Deposit of tax collections and other public moneys in designated banks or trust companies
Section 54:4-122.4 - Bond of municipal collector; conditions
Section 54:4-122.5 - Penalty of collector's bond; minimum penalties; determination by Local Government Board
Section 54:4-122.6 - System of internal checks in lieu of minimum penalties
Section 54:4-122.7 - Quarterly list of delinquents; verification of collector's cash accounts and cash on hand
Section 54:4-122.8 - Tax bill receipting machine; approval; access; duties of clerk
Section 54:4-122.9 - Official tax receiving agency; designation of bank or trust company; rules and regulations
Section 54:4-122.10 - Office deemed vacant on collector's failure to give bond
Section 54:4-122.11 - Release of surety on tax collector's bond from future accruing liability; hearing
Section 54:4-122.12 - Findings and order of State Board on release from bond
Section 54:4-122.13 - Rules and regulations
Section 54:4-122.14 - Application of Act
Section 54:4-123 - Receiver of rents and income from real property in municipality for collection and satisfaction of delinquent taxes; bond not required
Section 54:4-124 - Receiver's agent to collect rents and income and manage property; appointment; removal; accounting of rents and income
Section 54:4-125 - Fees not to be allowed to receiver or counsel
Section 54:4-126 - Expenses in connection with operation of property; payment
Section 54:4-127 - Real property sold or to be sold for delinquent taxes as subject to Act
Section 54:4-128 - Facts to be established; verification of complaint, effect
Section 54:4-129 - Appeal from or contest of taxes assessed and levied; limitation on taxes to be collected by receiver; stay of collection; refund or collection on disposition of appeal or contest
Section 54:4-130 - Discharge of receiver; abatement of receivership proceedings or suit; receipted tax bill or certificate of redemption
Section 54:4-131 - Intervention by collector when receiver in possession in mortgage foreclosure suit or other suit charged with collection of rents and income
Section 54:4-132 - Remedy as cumulative
Section 54:4-133 - Exceptions to application of Act
Section 54:4-134 - Application of refund to delinquency.
Section 54:4-135 - Construction of act
Section 54:4-136 - Application of act
Section 54:4A-1 - United States or agency thereof, contributions in lieu of taxes, procedure; disposition.
Section 54:4A-2 - Contributions in lieu of taxes for prior years; disposition
Section 54:4A-3 - Receipt given for contributions in lieu of taxes.
Section 54:4A-4 - Palisades Interstate Park lands; compensation to municipalities
Section 54:4A-5 - Estimate of sum municipality would have derived; appropriation
Section 54:4A-6 - Budget; including sum appropriated
Section 54:4A-7 - Use of sum appropriated
Section 54:4B-1 - Effect of administrative or judicial proceedings upon apportionment, collection or payment of taxes
Section 54:4B-2 - Finding of invalidity, excessiveness or inadequacy of tax; debiting or crediting difference between amount paid and lawful share
Section 54:4B-3 - Right of taxing district entitled to credit to sue for repayment of excess taxes
Section 54:4B-4 - Exclusive remedy; applicability
Section 54:5-1 - Short title
Section 54:5-2 - "Land" , "municipality" and "municipal lien" defined
Section 54:5-3 - Construction as remedial legislation
Section 54:5-4 - Deputy may act for officer; officer liable
Section 54:5-5 - Affidavits; perjury
Section 54:5-6 - Unpaid taxes a continuous lien; penalties and costs.
Section 54:5-7 - Assessments for municipal improvements, continuous liens.
Section 54:5-8 - Other liens; when effective
Section 54:5-9 - Municipal liens paramount
Section 54:5-10 - Judicial proceedings affect liens only when lis pendens filed
Section 54:5-11 - Official designated to examine records, certify unpaid municipal liens; immunity
Section 54:5-12 - Certificate as to taxes and other liens
Section 54:5-13 - Certificate to include statement of municipal liens, tax sales and assessments under Farmland Assessment Act
Section 54:5-14 - Schedule of fees for searches
Section 54:5-15 - Continuation searches; fee
Section 54:5-16 - Searches certified as correct; duplicates kept.
Section 54:5-17 - Liens and outstanding certificates of tax sale not shown by search; persons protected
Section 54:5-18 - Failure to issue search or disclose official when demanded; effect
Section 54:5-18.1 - Searches for municipal improvements not assessed
Section 54:5-18.2 - Certificates; contents
Section 54:5-18.3 - Title of certificate; person making; issuance on application
Section 54:5-18.4 - Fee
Section 54:5-18.5 - Land covered by certificate free from subsequent improvement liens
Section 54:5-18.6 - Failure to issue certificate after demand; land free from future lien
Section 54:5-19 - Power of sale, "collector" and "officer" defined.
Section 54:5-19.1 - Electronic tax lien sales by municipalities.
Section 54:5-19.2 - Definitions relative to contracts for property tax lien management services.
Section 54:5-19.3 - Contracts for property tax lien management services.
Section 54:5-19.4 - Contracts to include compensation to contractor, bases.
Section 54:5-19.5 - Approval process by governing body.
Section 54:5-19.6 - Provision of information.
Section 54:5-19.7 - Contracts considered professional service; duration.
Section 54:5-20.1 - Discretion of tax collector as to sale.
Section 54:5-21 - Lands listed for sale; liens listed; installments added.
Section 54:5-22 - Installments not yet due may be excluded; procedure
Section 54:5-23 - List of installments not due; statement in certificate of sale
Section 54:5-24 - Maintenance of list.
Section 54:5-25 - Notice of sale; contents
Section 54:5-26 - Notice of tax sale; posting, publication.
Section 54:5-27 - Notice to owner; mailing
Section 54:5-28 - Sale; adjournments; restrictions; readvertisement
Section 54:5-29 - Payment of amount due prior to tax sale; priority.
Section 54:5-30 - Notice of sale attached to list
Section 54:5-30.1 - Bidding by municipal officers at tax sales
Section 54:5-31 - Sale at auction for amount advertised
Section 54:5-32 - Sale in fee subject to redemption.
Section 54:5-33 - Payment; resale; redemption.
Section 54:5-34 - Sale; purchase by municipality; rights of municipality
Section 54:5-34.1 - State to purchase in fee subject to redemption; over 15% of tax revenue of municipality owed by delinquent taxpayer; repurchase by municipality
Section 54:5-34.2 - Notice to state by municipality
Section 54:5-34.3 - Certification of state's annual obligation for inclusion in annual state appropriations act
Section 54:5-35 - Entries made on list as each sale is concluded
Section 54:5-37 - Time limit on enforcement; failure to comply; effect; exception
Section 54:5-38 - Fees for cost of holding sale.
Section 54:5-39 - Land held by purchaser assessed in owner's name; resale by municipality as purchaser
Section 54:5-40 - Liens certified to officer selling land
Section 54:5-41 - Statement of proceedings; removal for failure to perform duties
Section 54:5-42 - Lien passes to purchaser; continued if sale set aside
Section 54:5-43 - If sale set aside; tax refunded to purchaser
Section 54:5-44 - When sale not to be set aside
Section 54:5-45.1 - Tax sales voidable where past-due taxes omitted and municipality is purchaser
Section 54:5-45.2 - Sales in violation of statute; subsequent sales void; liens preserved
Section 54:5-45.3 - Tax sale certificates and titles unaffected
Section 54:5-45.4 - Application of section 54:5-45.1 to sales after June 29, 1935; certain resales validated
Section 54:5-46 - Certificate of sale delivered to purchaser
Section 54:5-46.1 - Certificates of sale for taxes, assessments or municipal charges; execution by successor of officer making sale
Section 54:5-47 - Certificate of sale; form and content.
Section 54:5-48 - Description of property sold in certificate
Section 54:5-49 - Certificate; issuance to purchaser
Section 54:5-50 - Certificate of sale recorded and indexed as a mortgage
Section 54:5-51 - Disposition of certificate of sale; permanent record.
Section 54:5-52 - Certificate of sale as evidence; presumptions raised; effect of fraud
Section 54:5-52.1 - Destruction, loss of tax title certificate; issuance of duplicate; fee
Section 54:5-52.2 - Duplicate certificate not to affect time limit for redemption
Section 54:5-52.3 - Effect of duplicate certificate; cancellation on finding of original
Section 54:5-53 - Lapse of time not to bar proceedings to enforce lien
Section 54:5-53.1 - Possession by municipality; rents and profits; credits; collection; use of funds; return to owner; liabilities
Section 54:5-53.2 - Cancellation of certificate of sale; certificate of redemption
Section 54:5-54 - Right of redemption by owner, person having interest.
Section 54:5-54.1 - Redemptions through tax collector's office; exceptions.
Section 54:5-55 - Delivery of certificate of redemption; record.
Section 54:5-57 - Notice to purchaser, payment of redemption moneys.
Section 54:5-57.1 - Unclaimed redemption monies.
Section 54:5-58 - Amount required to redeem
Section 54:5-59 - Amount required for redemption
Section 54:5-60 - Amount required if certificate is not held by municipality
Section 54:5-61 - Holder of tax title entitled to expenses; limitation
Section 54:5-62 - Conditions for collection of fees, expenses
Section 54:5-63 - Fee for serving notice upon person having interest in property
Section 54:5-63.1 - Excessive charges or fees charged by tax sale certificate holder on redemption; forfeiture
Section 54:5-64 - Revival and continuance of certain liens
Section 54:5-65 - Installment redemption; resolution
Section 54:5-66 - Public notice of installment plan
Section 54:5-67 - Actions to foreclose redemption and alienations of certificate suspended
Section 54:5-68 - Monthly payments; time allowed
Section 54:5-69 - Form of receipt
Section 54:5-70 - Final payment; amount included
Section 54:5-71 - Interest computed
Section 54:5-72 - Duplicate receipts; inspection
Section 54:5-73 - Record of payments certified; application; fee
Section 54:5-74 - Payments credited
Section 54:5-75 - Installments unpaid; municipality to proceed for balance only
Section 54:5-76 - Records kept by collector; open to public inspection
Section 54:5-77 - Municipal action to bar redemption
Section 54:5-79 - When title void; exception
Section 54:5-81 - Notice, affidavits and certificate; indexing
Section 54:5-82 - No action after two years
Section 54:5-84 - Persons in need of a guardian.
Section 54:5-85 - Construction of article
Section 54:5-86 - Action by municipality to foreclose right of redemption.
Section 54:5-86.1 - One acquiring title may request municipality to foreclose tax sale certificate as against omitted party
Section 54:5-86.2 - Foreclosure against omitted party
Section 54:5-86.3 - Owner as party; jurisdiction; expense
Section 54:5-87 - Jurisdiction of court; effect of judgment.
Section 54:5-89.1 - Effect of judgment on unrecorded interests; application by person recording interest to be made party
Section 54:5-90 - Judgment; failure to redeem; notice posted
Section 54:5-91 - Unknown owner, claimant defined
Section 54:5-97.1 - Fees allowed.
Section 54:5-98 - Redemption; fees and costs; time and place
Section 54:5-99 - Evidence of payment of subsequent liens required
Section 54:5-100 - Validity of sale and proceedings must be attacked by answer
Section 54:5-104 - Judgment bars redemption only in lands described therein.
Section 54:5-104.29 - Short title
Section 54:5-104.30 - Definitions.
Section 54:5-104.31 - Construction as remedial legislation.
Section 54:5-104.32 - In rem proceedings.
Section 54:5-104.32a - Right of state or county to foreclose
Section 54:5-104.32b - Proceedings by state or county
Section 54:5-104.33 - No personal judgment shall be entered
Section 54:5-104.34 - Time for institution of action.
Section 54:5-104.35 - Resolution by governing body
Section 54:5-104.36 - Jurisdiction
Section 54:5-104.37 - Fees to be paid on institution of action
Section 54:5-104.41 - Complaint to be filed with tax collector; county recording officer and Attorney-General
Section 54:5-104.42 - Notice
Section 54:5-104.43 - Complaint to have effect of notice to State
Section 54:5-104.44 - Duties of county recording officers
Section 54:5-104.45 - Fees of county recording officer
Section 54:5-104.48 - Notice to municipality by owners or parties in interest; notice of foreclosure
Section 54:5-104.53 - Certain omissions no defense
Section 54:5-104.58 - Severance upon filing of answer
Section 54:5-104.59 - Apportionment, allocation, definition of costs and fees
Section 54:5-104.60 - Redemption
Section 54:5-104.61 - Statement of redemption to be filed by plaintiff; to operate as discharge of notice; tax collector to deliver certificate of redemption
Section 54:5-104.62 - Right of plaintiff to order of dismissal
Section 54:5-104.64 - Form and effect of judgment
Section 54:5-104.65 - Effect of recording judgment.
Section 54:5-104.66 - Additional duty of county recording officer; fee
Section 54:5-104.67 - Application to reopen judgment
Section 54:5-104.68 - Constitutional clause
Section 54:5-104.69 - Repealer
Section 54:5-104.70 - Certain acts and decrees valid
Section 54:5-104.71 - To take effect immediately
Section 54:5-104.72 - Irregularities in proceedings; instituting new proceedings.
Section 54:5-104.73 - Right of purchaser to have prior foreclosure proceedings corrected.
Section 54:5-104.74 - Further foreclosure proceedings by municipality; title of purchaser not affected; contents of notice and complaint.
Section 54:5-104.75 - Other manner of foreclosure not precluded
Section 54:5-104.100 - Conveyance of outstanding interest against certain residential realty; payment; action to compel conveyance
Section 54:5-104.101 - Applicability of law
Section 54:5-104.102 - Benefits and disabilities; application to successors in interest; agreements to defeat operation of Act
Section 54:5-104.103 - Definition of phrase "thought to be owned"
Section 54:5-105 - Jurisdiction of courts, proof
Section 54:5-106 - Persons entitled to apply for order
Section 54:5-107 - Parties defendant
Section 54:5-111 - Cancellation of record; procedure
Section 54:5-111.1 - Certificate of cancellation; execution
Section 54:5-111.2 - Effect of certificate
Section 54:5-111.3 - Filing or recording of certificate
Section 54:5-111.4 - Filing fee
Section 54:5-112 - Private sale of real estate acquired for delinquent taxes, assessments by municipality; recording of assignments, service on tax collector.
Section 54:5-113 - Private sale of certificate of tax sale by municipality; recording of assignments, service on tax collector.
Section 54:5-113.1 - Acceptance of bond, note, other obligation as consideration for sale of certificate
Section 54:5-113.2 - Removal of lessee, tenant
Section 54:5-113.3 - Bond, note, obligation deemed asset of municipality
Section 54:5-113.4 - Pledge, transfer of tax sale certificates; assignments, recording.
Section 54:5-113.5 - Sale of total property tax levy by municipality
Section 54:5-113.6 - Terms, conditions of bid specifications
Section 54:5-113.7 - Rules, regulations; biennial report to Governor, Legislature
Section 54:5-114 - Notice mailed to owner; publication and posting
Section 54:5-114.1 - Methods of sale of certificate of tax sale by municipality.
Section 54:5-114.2 - Sale of certificate of tax sale, liens by municipality.
Section 54:5-114.3 - Sales subject to current taxes; redemption
Section 54:5-114.4 - Purchasers of tax sale certificates, liens; foreclosure, right of redemption, recording of final judgment; further, additional assignments recorded.
Section 54:5-114.4a - Foreclosure on certain tax sale certificates
Section 54:5-114.5 - Extension of time for recording judgment; failure to record within time
Section 54:5-114.6 - Failure to foreclose equity and record judgment
Section 54:5-114.7 - Tax sale certificate not to be delivered before final judgment recorded; assignment; original certificate, production unnecessary where recorded; collector's duties upon recordation of final judgment
Section 54:5-114.8 - Action to bar right of redemption; redemption by payment into court; assignee's rights
Section 54:5-114.9 - Cancellation of tax sale certificate
Section 54:5-114.10 - Foreclosure of omitted parties from equity of redemption; acquisition or cancellation of unforeclosed outstanding interest
Section 54:5-115 - Certain sales confirmed; subsequent liens continued
Section 54:5-116 - Lands acquired at tax sale; exchange for park lands
Section 54:5-121 - Conveyance or transfer of lands to state for use as forest park reservations; consent of board of conservation and development
Section 54:5-122 - Release of obligation to collect taxes, etc.; exemption from taxation
Section 54:5-123 - Right of redemption
Section 54:5-124 - Amount required to redeem
Section 54:5-126a - Conveyance of land not suitable for forest park reservation to municipality; approval
Section 54:5-126b - Redemption of land from municipality; amount
Section 54:5-127 - Transfer to county for park purposes of lands acquired at tax sales
Section 54:5-128 - Redemption after transfer of lands to county for park purposes
Section 54:5-129 - Foreclosure by county of right to redeem
Section 54:5-130 - Creation of joint municipal lien pool permitted.
Section 54:5-131 - Powers of joint municipal lien pool.
Section 54:5-132 - Municipal liens defined; exceptions.
Section 54:5-133 - Laws applicable to operation of pool.
Section 54:5-134 - Transfer of municipal lien.
Section 54:5-135 - Execution of lien certificates.
Section 54:5-136 - Operating plan filed by joint municipal lien pool.
Section 54:5-137 - Rules, regulations, orders.
Section 54:6-1 - "Martin Act" with amendments and supplements; appointment of commissioners of adjustment in cities; settlement and collection of arrearages of unpaid taxes, assessments and water rates or water rents; procedure; enforcement of payment; sa
Section 54:6-2 - Titles under "Martin act" validated
Section 54:6-3 - Land sold for taxes to taxing district subject to "Martin act" proceedings
Section 54:6-4 - Act relating to settlement and collection of arrearages of unpaid taxes, assessments and water rates or water rents in towns; appointment of commissioners; procedure; enforcement of payment; sale of lands
Section 54:6-5 - Act relating to settlement and collection of arrearages of unpaid taxes, assessments and water rates or water rents in municipalities other than cities; appointment of commissioners; procedure; enforcement of payment; sale of lands
Section 54:7-1 - Action by governing body
Section 54:7-2 - Liens which may be apportioned
Section 54:7-3 - Apportionment by application or on motion of governing body
Section 54:7-4 - Apportionment; resolution; copies filed
Section 54:7-5 - Apportionment without notice; reapportionment; effect of difference
Section 54:7-6 - Notice; publication; service
Section 54:7-7 - Apportionment by designated municipal officer; appointment
Section 54:7-8 - Map and deposit for expenses may be required
Section 54:7-9 - Apportionment of liens on lands taken for streets
Section 54:8-1 - Reduction of interest on amounts due where records destroyed
Section 54:8-2 - Article applicable to special assessments
Section 54:8-3 - Destruction of records; determination of amounts due; jurisdiction of Superior Court
Section 54:8-4 - Action by municipality desiring relief; facts to be established
Section 54:8-5 - Service upon joint tenants or tenants in common
Section 54:8-6 - Nonresident owners or mortgagees; service; publication
Section 54:8-12 - Enforcement of lien; alternative procedure
Section 54:8-14 - Costs and fees not recoverable
Section 54:8-15 - Copy of judgment filed; abstract; contents
Section 54:8-16 - Legal assistants; compensation
Section 54:8A-1 - Short title
Section 54:8A-2 - Imposition of tax; levy; collection; payment; exemption
Section 54:8A-3 - "Resident" defined
Section 54:8A-4 - "Derived from sources within" defined
Section 54:8A-5 - "Critical area state" defined; legislative findings; certification of state highway commissioner; publication
Section 54:8A-6 - Rates; computation of tax upon entire net income
Section 54:8A-6.1 - Minimum income tax on minimum taxable income of each individual
Section 54:8A-6.2 - Minimum taxable income
Section 54:8A-6.3 - Tax surcharge
Section 54:8A-6.4 - Maximum tax rate on personal service income
Section 54:8A-7 - Gross income defined; manner of computing
Section 54:8A-8 - "Taxpayer" defined
Section 54:8A-9 - Standard deduction
Section 54:8A-10 - Exemptions from net income
Section 54:8A-11 - "Dependent" defined
Section 54:8A-12 - "Related to taxpayer" defined
Section 54:8A-13 - Dependent; claim by person contributing more than ten per cent of support
Section 54:8A-14 - "Eligibility year" defined
Section 54:8A-15.1 - Household, and household and dependent care services necessary for gainful employment credits
Section 54:8A-16 - Credits for tax imposed by another critical area state
Section 54:8A-17 - Withholding tax
Section 54:8A-18 - Payment of tax; returns; extension of time
Section 54:8A-19 - Assignment of claim for refund of money paid or withheld in other jurisdiction
Section 54:8A-20 - Transportation fund; purposes; authorization to use
Section 54:8A-21 - Endowment fund; investment; use
Section 54:8A-22 - Misapplication of funds; right to refund
Section 54:8A-23 - "Source state" defined
Section 54:8A-29 - Taxable year; annual accounting period; calendar year; fiscal year; definitions
Section 54:8A-30 - "Partnership" defined
Section 54:8A-31 - Partnership liability; inclusions in gross income
Section 54:8A-32 - Computation of gross income of taxpayer
Section 54:8A-33 - Income derived from sources within taxpayer's source state; exclusions from gross income
Section 54:8A-34 - "Net income" defined
Section 54:8A-35 - Computation of net income; deductions
Section 54:8A-36 - Computation of gross income from federal adjusted gross income figure
Section 54:8A-37 - Additional deductions
Section 54:8A-38 - Inventories
Section 54:8A-39 - Net capital gain or loss; computation; deductions
Section 54:8A-40 - Items not deductible
Section 54:8A-41 - "Capital assets" defined
Section 54:8A-42 - Basis of property; gain or loss from sale or other disposition of property
Section 54:8A-43 - Agreements with taxpayer relating to liability
Section 54:8A-44 - Persons required to file
Section 54:8A-46 - Actions for collection of tax
Section 54:8A-47 - Payment of tax; signing of documents; certification of statements
Section 54:8A-48 - Taxable year; method of accounting
Section 54:8A-49 - Withholding return
Section 54:8A-50 - Liability of employer required to withhold tax; special fund; right of action against employer
Section 54:8A-51 - Failure of employer to deduct and withhold tax or to pay tax withheld
Section 54:8A-52 - Reciprocity credit; relief from withholding
Section 54:8A-53 - Delinquent return or taxes; penalties; interest; abatement or remission
Section 54:8A-54 - Applicability of State Tax Uniform Procedure Law
Section 54:8A-55 - Administration; determination of amount of tax due
Section 54:8A-56 - Exercise of powers and duties of Division of Taxation by director
Section 54:8A-57 - Effective date; suspension of tax; cessation
Section 54:8A-58 - Short title
Section 54:8A-59 - Imposition of tax; levy; collection; payment
Section 54:8A-60 - Rate of tax
Section 54:8A-61 - Definitions
Section 54:8A-62 - "Derived from sources within" defined
Section 54:8A-63 - "Source state" defined
Section 54:8A-64 - Resident individual
Section 54:8A-65 - Nonresident individual
Section 54:8A-66 - "Taxpayer" defined
Section 54:8A-69 - "Eligibility year" defined
Section 54:8A-70 - "Taxable year" ; "annual accounting period" and "calendar year" defined
Section 54:8A-71 - "Partnership" defined
Section 54:8A-73 - "Taxable income" defined
Section 54:8A-74 - Division and director defined
Section 54:8A-75 - Allocated income defined
Section 54:8A-77 - Inclusions in and exclusions from income
Section 54:8A-84 - Apportionment and allocation
Section 54:8A-91 - Procedure when inventories necessary to compute tax
Section 54:8A-92 - Basis of property
Section 54:8A-93 - Individuals of partnership liable for tax; computing; liquidation payments
Section 54:8A-94 - Income taxes imposed by other states
Section 54:8A-96.1 - Special tax provisions for poverty
Section 54:8A-96.2 - Procedure for claiming special tax provisions
Section 54:8A-97 - Returns: of whom required; personal liability; report of changes
Section 54:8A-98 - Time of filing return; extensions
Section 54:8A-99 - Tax due upon date fixed for filing return; effect of making or filing return
Section 54:8A-100 - Taxable year; accounting method
Section 54:8A-101 - Employer to withhold tax
Section 54:8A-101.1 - When withholding not required
Section 54:8A-102 - Withholding returns; notice to employer
Section 54:8A-103 - Employer's liability
Section 54:8A-104 - Tax not to be collected from employer on payment; liability for penalties; interest; failure to pay tax withheld
Section 54:8A-105 - Penalties; interest; abatement or remission
Section 54:8A-106 - Transportation benefits fund; use of fund
Section 54:8A-107 - Balances accumulated as an endowment fund; use
Section 54:8A-108 - Refund to taxpayer upon unauthorized use of fund; formula for computing amount
Section 54:8A-109 - General requirements concerning returns, notices, records, and statements
Section 54:8A-110 - Information returns
Section 54:8A-111 - Review of director's decision
Section 54:8A-112 - General powers of the director
Section 54:8A-113 - Order to compel compliance
Section 54:8A-114 - Controlling statute; exception
Section 54:8A-115 - Relief requirements on residents
Section 54:8A-116 - Administration of act
Section 54:8A-117 - Severability clause
Section 54:8A-118 - Act operative
Section 54:8A-119 - Liability for either income tax or emergency transportation tax or transportation benefits tax
Section 54:8A-120 - Deposits in transportation fund or transportation benefit fund
Section 54:8A-121 - Transfer of amounts between transportation fund or transportation benefit fund and property tax relief fund; authorization
Section 54:8A-122 - Inapplicability of emergency transportation tax and transportation benefits tax to commuter if reciprocal agreement with critical area state exists
Section 54:8A-123 - Effective date; time of application
Section 54:10A-1 - Short title
Section 54:10A-2 - Payment of annual franchise tax.
Section 54:10A-3 - Corporations exempt.
Section 54:10A-4 - Definitions.
Section 54:10A-4.1 - TEFA as State tax.
Section 54:10A-4.2 - Attachment of certificate to return for net operating loss carryover.
Section 54:10A-4.3 - Carryover of net operating loss for certain taxpayers.
Section 54:10A-4.5 - Carryover of net operating loss for privilege period as deduction; exceptions.
Section 54:10A-4.6 - Determination, entire net income, member, combined group.
Section 54:10A-4.7 - Allocation factor, taxable members, combined group.
Section 54:10A-4.8 - Combined unitary tax return filed by combined group.
Section 54:10A-4.9 - Use of alternative minimum assessment credit.
Section 54:10A-4.10 - Determination, managerial member.
Section 54:10A-4.11 - Determination, combined group, world-wide, affiliated group basis.
Section 54:10A-4.12 - Conditions for waiver of penalties, interest.
Section 54:10A-4.13 - Severability.
Section 54:10A-4.14 - Regulations.
Section 54:10A-4.16 - Corporation, receipts, sources within New Jersey, substantial nexus, Corporation Business Tax Act.
Section 54:10A-5 - Franchise tax.
Section 54:10A-5b - Credit for air carrier, certain circumstances.
Section 54:10A-5.1 - Corporation surtax
Section 54:10A-5.2 - Determination of rate
Section 54:10A-5.3 - Recycling equipment tax credit
Section 54:10A-5.4 - Short title
Section 54:10A-5.5 - Definitions relative to new jobs investment tax credit.
Section 54:10A-5.6 - Determination of taxpayer credit allowed.
Section 54:10A-5.7 - Determination of aggregate annual credit allowed
Section 54:10A-5.8 - Qualified investment in property purchased for business relocation, expansion
Section 54:10A-5.9 - New jobs factor to determine amount of credit allowed.
Section 54:10A-5.10 - Changes affecting tax credit
Section 54:10A-5.11 - Disposal of property; treatment under act.
Section 54:10A-5.12 - Maintenance of records
Section 54:10A-5.13 - Entitlement to credit established by taxpayer
Section 54:10A-5.14 - Report to Governor, Legislature
Section 54:10A-5.15 - Provision of quarterly employment reports
Section 54:10A-5.16 - Short title
Section 54:10A-5.17 - Definitions.
Section 54:10A-5.18 - Taxpayer credit.
Section 54:10A-5.19 - Computation of tax credit
Section 54:10A-5.20 - Maintenance of records
Section 54:10A-5.21 - Required reports
Section 54:10A-5.22 - Election as a New Jersey S corporation.
Section 54:10A-5.22a - Regulatory requirements, granting retroactive election, authorization.
Section 54:10A-5.23 - Requirements for New Jersey S corporation.
Section 54:10A-5.24 - Taxpayer credit for certain research activities.
Section 54:10A-5.24a - Attachment of certificate to return for research and development tax credit carryover.
Section 54:10A-5.24b - Carryover of R & D tax credit for certain taxpayers.
Section 54:10A-5.25 - Installment payments of estimated corporation business tax for certain public utilities.
Section 54:10A-5.26 - Determination of taxpayer's liability.
Section 54:10A-5.27 - Consequences of failure to distribute required Energy Tax receipts property tax relief.
Section 54:10A-5.28 - Short title.
Section 54:10A-5.29 - Definitions relative to emergency businesses.
Section 54:10A-5.30 - Taxpayer allowed credit.
Section 54:10A-5.31 - Tax credit for purchase of effluent treatment, conveyance equipment.
Section 54:10A-5.32 - Temporary regulations for effluent treatment tax credit.
Section 54:10A-5.33 - Tax credit for remediation of contaminated site.
Section 54:10A-5.34 - Eligibility for tax credit.
Section 54:10A-5.35 - Additional requirements for eligibility.
Section 54:10A-5.36 - Corporation business tax benefit certificate transfer program.
Section 54:10A-5.37 - Performance evaluation review committee; report.
Section 54:10A-5.38 - Tax credit for employment of certain handicapped persons.
Section 54:10A-5.39b - Credit against tax imposed, qualified film production expenses.
Section 54:10A-5.40 - Imposition of surtax on liability.
Section 54:10A-5.41 - Assessment, payment of surtax.
Section 54:10A-5.42 - Credit against corporation business tax
Section 54:10A-5.43 - Tax credit for certain corporate member.
Section 54:10A-5.44 - Credit against tax imposed pursuant to C.54:10A-5.
Section 54:10A-5.45 - Tax credit for employer of employee who donates organ, bone marrow.
Section 54:10A-5.46 - Credit against certain tax.
Section 54:10A-5.47 - Credit against tax; definitions.
Section 54:10A-5.48 - Tax credit for taxpayer's purchase of unit concrete products that utilize carbon footprint-reducing technology.
Section 54:10A-5.49 - Tax credit, producer, low embodied carbon concrete, carbon capture, utilization, storage technology; requirements, qualifications.
Section 54:10A-5.50 - Tax credit, cost incurred, environmental product declaration analysis, producer, low embodied carbon concrete, carbon capture, utilization, storage technology; requirements, qualifications.
Section 54:10A-6 - Allocation factor.
Section 54:10A-6.1 - "Operational income" defined; related corporate expenses not deductible; conditions; forms; rules.
Section 54:10A-6.2 - Determination of receipts from services, alternative minimum assessment; definitions.
Section 54:10A-6.3 - Determination of sales fraction for airline.
Section 54:10A-6.4 - Definitions.
Section 54:10A-6.5 - Computation of entire net income.
Section 54:10A-7 - "Compensation of officers and employees within state" defined
Section 54:10A-8 - Adjustment of allocation factor
Section 54:10A-9 - Taxpayer holding stock of subsidiary; deductions from net worth; "subsidiary" defined
Section 54:10A-10 - Evasion of tax; adjustments and redeterminations; obtaining information.
Section 54:10A-11 - Receivers and others subject to tax
Section 54:10A-13 - Report of changed, corrected taxable income
Section 54:10A-14 - Director may require taxpayer to submit information.
Section 54:10A-14.1 - Records available for inspection, examination.
Section 54:10A-15 - Annual tax payable; manner of payment.
Section 54:10A-15.1 - Fiscal or calendar accounting years between December 31, 1980 and December 31, 1984; schedule of installment payments
Section 54:10A-15.2 - Tax liability under $500; installment payment
Section 54:10A-15.3 - Taxpayer in bankruptcy or receivership, or with nonrecurring extraordinary gain or operating loss for year; estimate of income for installment payment
Section 54:10A-15.4 - Underpayment; amount added to tax; interest.
Section 54:10A-15.5 - Franchise tax payments
Section 54:10A-15.6 - Provisions concerning certain limited, foreign limited liability companies, computation, allocation for members.
Section 54:10A-15.7 - Provisions concerning certain limited, foreign limited partnerships, computation, allocation for partners.
Section 54:10A-15.8 - Installment payments.
Section 54:10A-15.9 - Liability of taxpayers for privilege periods beginning in CY2001.
Section 54:10A-15.10 - Regulations, forms.
Section 54:10A-15.11 - Tax payment by certain partnerships; definitions.
Section 54:10A-16 - Lien
Section 54:10A-17 - Determination of net worth, income; failure to file return.
Section 54:10A-18 - Forms; certification; S corporation, professional service corporation returns.
Section 54:10A-19 - Extension for filing returns; interest.
Section 54:10A-19.1 - Examination of returns, assessment.
Section 54:10A-19.2 - Appeal to tax court, claim for refund.
Section 54:10A-19.3 - Effective date
Section 54:10A-20 - Injunctive relief as one of remedies for collection.
Section 54:10A-21 - Failure of foreign corporation to pay tax; revocation of certificate of authority.
Section 54:10A-22 - Forfeiture of charter for failure to pay tax
Section 54:10A-23 - State tax uniform procedure law governs
Section 54:10A-24 - Annual appropriation for free public schools
Section 54:10A-25 - Partial invalidity
Section 54:10A-26 - Repeal; existing obligations not affected
Section 54:10A-27 - Rules, regulations.
Section 54:10A-28 - Effective date.
Section 54:10A-29 - Certificate; $25 per corporation
Section 54:10A-30 - Release of property from lien.
Section 54:10A-31 - Limitations; cancellation of taxes barred; rights not affected
Section 54:10A-32 - Effective date
Section 54:10A-33 - Banking corporations; collected business corporation and business personal property taxes; apportionment; certification; payment
Section 54:10A-34 - Banking corporations; annual franchise tax; deductions for international banking facilities
Section 54:10A-34.1 - Filing of returns by certain banking corporations.
Section 54:10A-35 - Banking corporation tax revenues; distribution to municipalities under L.1966, c. 135; prohibition
Section 54:10A-36 - Banking corporation defined
Section 54:10A-37 - Banking corporations; nonqualification as investment company or regulated investment company
Section 54:10A-38 - Financial business corporations; revenues from taxes, penalties and interest; apportionment to governmental units; certification; payment
Section 54:10A-39 - Financial business corporations; revenue from taxes; distribution to municipalities; prohibition
Section 54:10A-40 - Financial business corporations; tax; payment
Section 54:11-1 - Voiding charter of delinquent corporations; extension of time for payment
Section 54:11-2 - Delinquents reported to secretary of state; proclamation voiding charter
Section 54:11-4 - Reinstatement of charters voided by mistake
Section 54:11-5 - Reinstatement upon payment of amount fixed; exceptions
Section 54:11-6 - Action for appointment of a receiver
Section 54:11-7 - Judgment for tax due; execution to issue
Section 54:11-8 - Transfer of intangible corporate assets to receiver for sale
Section 54:11-9 - Sale of intangible corporate assets; disposition of proceeds
Section 54:11D-1 - Annual appropriation; allocation
Section 54:11D-5 - Annual payment and distribution to municipalities
Section 54:11D-6 - Distribution
Section 54:11D-7 - Apportionment of amounts to be raised in taxing districts; equalization table; assumed assessed value of property
Section 54:11D-8 - Review
Section 54:11D-9 - Rules and regulations; delegation of powers
Section 54:12-1 - Books, records and documents; custody
Section 54:14-1 - Time when taxes due; notification of deductions; interest charged
Section 54:14-2 - Book, records, etc. to Director of Division of Taxation if required
Section 54:14-3 - Penalty upon failure to produce books or records
Section 54:14-5 - Action at law to recover tax; preferred debt in case of insolvency
Section 54:14-6 - Injunctive relief against exercise of powers by delinquent corporation
Section 54:15-1 - Appeal to tax court
Section 54:15-2 - Investigation by board; examination of corporation officers and books
Section 54:15-3 - Correction of tax; penalties in certain cases
Section 54:15B-1 - Short title
Section 54:15B-2 - Definitions.
Section 54:15B-2.1 - Receipts not included as gross receipts.
Section 54:15B-2.2 - Definitions; phase out of petroleum products gross receipts tax
Section 54:15B-3 - Petroleum products tax.
Section 54:15B-4 - Additional tax
Section 54:15B-5 - Gross receipts; credit against petroleum products tax
Section 54:15B-6 - Registration with director
Section 54:15B-7 - Filing of return; payment of tax.
Section 54:15B-8 - Determination of tax due; powers of director.
Section 54:15B-9 - Payment of petroleum products tax, nonpayment, fourth degree crime.
Section 54:15B-10 - Reimbursement of petroleum products tax to federal entity.
Section 54:15B-11 - Payment of reimbursement, fraudulent collection, fourth degree crime
Section 54:15B-12 - Recognition as licensed company, direct payment of taxes
Section 54:15B-13 - Tax levied on persons holding certain fuels.
Section 54:15B-14 - Fuel dealers, distributors, certain, refunds permitted, "bad debt" defined.
Section 54:15C-1 - Tax on transfer over $1,000,000 of controlling interest in certain commercial property.
Section 54:16-1 - Definition of marine insurances
Section 54:16-2 - Imposition of tax
Section 54:16-3 - Underwriting profit; how computed
Section 54:16-4 - Net earned premiums; how computed
Section 54:16-5 - Losses incurred; definition
Section 54:16-6 - Expenses incurred; how computed
Section 54:16-7 - Reports by marine insurance companies
Section 54:16-8 - Computation of tax
Section 54:16-9 - Report of commissioner of banking and insurance to tax commissioner
Section 54:16-10 - Due date of tax
Section 54:17-6 - Payments reported to comptroller
Section 54:18-1 - Annual reports, payments to New Jersey State Firemen's Association; effects of noncompliance
Section 54:18-2 - Returns by agents, brokers, insurers; payments to association
Section 54:18-3 - Account books
Section 54:18-4 - Penalty for noncompliance by agent, broker, or insurer
Section 54:18-5 - Revocation of authority of agent, broker, or insurer
Section 54:18-7 - Effect of chapter on reciprocal legislation
Section 54:18-8 - Use of monies
Section 54:18A-1 - Annual tax return; payment by companies; dates due; credit
Section 54:18A-1a - Equivalent of franchise tax to municipalities and counties
Section 54:18A-1.1 - Extension of time filing return; due date for payment
Section 54:18A-1.2 - Administration, collection and enforcement of tax imposed
Section 54:18A-1.3 - Examination of returns, assessment
Section 54:18A-2 - Amount of tax, additional tax, percentage reduction.
Section 54:18A-3 - Amount of tax, life insurance companies; additional tax.
Section 54:18A-4 - Taxable premiums collected
Section 54:18A-5 - Gross contract premiums
Section 54:18A-5.1 - Life insurance companies; determination of annual tax
Section 54:18A-6 - Maximum amount of taxable premiums.
Section 54:18A-7 - Time of payment
Section 54:18A-8 - Reports
Section 54:18A-9 - Inapplicability to fraternal beneficiary society, certain insurance companies.
Section 54:18A-10 - Partial invalidity
Section 54:18A-11 - Effective date
Section 54:29A-1 - Short title
Section 54:29A-2 - Definitions
Section 54:29A-4 - Property not used for railroad purposes
Section 54:29A-5 - Municipal assessment of benefits; delegation of powers by commissioner
Section 54:29A-6 - General powers of commissioner
Section 54:29A-7 - Property taxable; rate
Section 54:29A-7.1 - Real property deemed to be in railroad use regardless of ownership or possession
Section 54:29A-8 - Leased property
Section 54:29A-10 - Grade crossing improvements exempt
Section 54:29A-11 - Assessment in lieu
Section 54:29A-12 - Assessment procedure
Section 54:29A-13 - Franchise excise
Section 54:29A-14 - Measure of franchise tax
Section 54:29A-15 - Assessment; franchise tax
Section 54:29A-16 - Local assessors; information returns
Section 54:29A-17 - Classification of railroad property; valuation of class II property; statement
Section 54:29A-17.1 - Valuation; improvements to capital facilities
Section 54:29A-18.1 - Inspection of classifications and valuations; informal conference; delivery of statement
Section 54:29A-21 - Tax statements
Section 54:29A-22 - Certification to Comptroller
Section 54:29A-23 - Tax for State use
Section 54:29A-24.1 - Replacement revenue to municipalities
Section 54:29A-24.2 - Definitions
Section 54:29A-24.3 - Appropriation and payment of state aid; amount; adjustments
Section 54:29A-24.4 - Payment to collector or other proper officer; time; manner
Section 54:29A-24.5 - Delivery of statement to municipality concerning state aid payable in following year
Section 54:29A-24.6 - Adjustments in valuation
Section 54:29A-25 - Reassessment; property omitted
Section 54:29A-26 - Review of assessments; notice
Section 54:29A-27 - Period of limitations
Section 54:29A-28 - Certification to Comptroller
Section 54:29A-29 - Credit for taxes paid locally
Section 54:29A-30 - Disposition of receipts
Section 54:29A-31 - Appeal to tax court
Section 54:29A-32 - Complaint and notice
Section 54:29A-33 - Hearing upon complaint
Section 54:29A-34 - Conclusion of hearings
Section 54:29A-35 - Certifications
Section 54:29A-43.1 - Dual assessment; appeal to tax court
Section 54:29A-43.6 - Repeals
Section 54:29A-44 - Returns of information
Section 54:29A-45 - Returns; form and content
Section 54:29A-46 - Payments; due dates
Section 54:29A-46.1 - Payment of franchise tax assessed for 1941
Section 54:29A-48 - Payment by person interested
Section 54:29A-49 - Payment pending litigation; credits
Section 54:29A-50 - Payments pending litigation; distribution
Section 54:29A-51 - Extension of time
Section 54:29A-52 - Penalties
Section 54:29A-53 - Interest
Section 54:29A-54 - Lien of taxes
Section 54:29A-55 - Tax a debt; preference
Section 54:29A-56 - Collection not to be stayed
Section 54:29A-57 - Additional remedy; certificate that taxpayer is indebted, under act for taxation of railroads; entry
Section 54:29A-58 - Action to enforce lien
Section 54:29A-59 - Parties to proceedings
Section 54:29A-60 - Determination of rights; direction of sale
Section 54:29A-61 - Receivership
Section 54:29A-62 - Rules and regulations
Section 54:29A-63 - Audits and investigations
Section 54:29A-64 - Hearings; oaths
Section 54:29A-65 - Subpoenas
Section 54:29A-66 - Employment of technical assistants
Section 54:29A-67 - Personal knowledge of commissioner
Section 54:29A-68 - Attendance of Attorney-General
Section 54:29A-69 - Employment of assistant counsel
Section 54:29A-70 - Criminal penalties
Section 54:29A-71 - False swearing
Section 54:29A-72 - Offenses committed at Trenton
Section 54:29A-73 - Payment and returns for 1941
Section 54:29A-74 - Construction; other taxes
Section 54:29A-74.1 - Construction; in lieu of all other taxes
Section 54:29A-74.2 - Repeal
Section 54:29A-75 - Repealers
Section 54:29A-76 - Warrants for distribution of railroad franchise tax
Section 54:29A-77 - Release of property from lien
Section 54:30-1 - Certain receipts of public utilities not taxable
Section 54:30-2 - Corrections in errors in apportionment
Section 54:30-3 - Deduction of expenses from gross amount of tax; apportionment of expenses
Section 54:30A-30 - Rules, regulations
Section 54:30A-49 - Purpose of act.
Section 54:30A-50 - Definitions.
Section 54:30A-51 - Taxation of sewerage, water corporations.
Section 54:30A-52 - Taxation of real estate.
Section 54:30A-54 - Excise tax for sewerage, water corporation; rate; certain amount computed; average tax.
Section 54:30A-54.1 - Computation, certification of excise taxes.
Section 54:30A-54.1a - Amount, payment of tax.
Section 54:30A-54.2 - Deductions from or additions to subsection (c) tax
Section 54:30A-54.3 - Administration, collection and enforcement of subsection (c) taxes
Section 54:30A-54.4 - Advance payment; computation; due date.
Section 54:30A-54.5 - Credit of advance payment as partial payment in preceding year
Section 54:30A-55 - Statements by taxpayers operating public utilities.
Section 54:30A-62 - Certification of excise taxes; statements to taxpayer.
Section 54:30A-63 - Statements to director.
Section 54:30A-100 - Short title; purpose of act.
Section 54:30A-101 - Definitions relative to Transitional Energy Facility Assessment Act.
Section 54:30A-102 - Establishment of remitter's transitional energy facility assessment.
Section 54:30A-103 - Payment of assessment by corporation.
Section 54:30A-104 - Statement of sales from remitter due February 1.
Section 54:30A-105 - Statement of liability from remitter due October 15.
Section 54:30A-106 - TEFA statement to remitter.
Section 54:30A-107 - Liability for TEFA assessment.
Section 54:30A-108 - Payments due May 15.
Section 54:30A-109 - Certification of amount of assessments.
Section 54:30A-110 - Municipal electric sales, certain; additional assessment.
Section 54:30A-111 - Remitter, certain, subject to assessment.
Section 54:30A-112 - Prior year's adjustment to assessment.
Section 54:30A-113 - Rules, regulations applicable to remitters.
Section 54:30A-114 - Short title; purpose of act.
Section 54:30A-115 - Definitions relative to uniform transitional utility assessment.
Section 54:30A-116 - Annual assessment.
Section 54:30A-117 - Amount paid available as nonfundable credit.
Section 54:30A-118 - Statements from remitter.
Section 54:30A-119 - Calculation, certification of assessment.
Section 54:30A-120 - Certification of amount of assessments.
Section 54:30A-121 - Prior year's adjustment to assessment.
Section 54:30A-122 - Rules, regulations applicable to remitters.
Section 54:30A-123 - Deposit of tax monies, certain.
Section 54:30A-124 - Imposition of fees, taxes, levies, assessments by certain local units prohibited.
Section 54:30A-125 - Telecommunication assessment.
Section 54:30A-126 - Submission of final tax form by energy utilities.
Section 54:32A-54 - Taxes and penalties not to remain lien after January 1, 1953
Section 54:32B-1 - Short title
Section 54:32B-2 - Definitions.
Section 54:32B-2.1 - Filing of list of persons excluded from tax on telecommunications; required
Section 54:32B-3 - Taxes imposed.
Section 54:32B-3.1 - Sourcing of retail sale of product; definitions.
Section 54:32B-3.3 - Direct mail form, information to seller.
Section 54:32B-3.4 - Sourcing of certain telecommunication services; definitions.
Section 54:32B-3.5 - Taxation of certain sales.
Section 54:32B-3.6 - Sales, certain, collection of State taxes; definitions.
Section 54:32B-4 - Tax bracket schedule.
Section 54:32B-4.1 - Rate of tax imposed from July 15, 2006 through September 30, 2006.
Section 54:32B-4.2 - Partial tax exemption for sale, use of certain boats.
Section 54:32B-5 - Receipts subject to taxes.
Section 54:32B-6 - Imposition of compensating use tax.
Section 54:32B-6.1 - Exemptions from compensating use tax.
Section 54:32B-7 - Special rules for computing price and consideration.
Section 54:32B-7.1 - Sales tax imposed on sale of certain race horses; refunds, certain.
Section 54:32B-8.1 - Exemption for certain medical supplies, equipment; definitions.
Section 54:32B-8.2 - Food items, certain, exemption from tax; definitions.
Section 54:32B-8.3 - Food sold in schools
Section 54:32B-8.4 - Clothing, footwear, exemption from tax; definitions.
Section 54:32B-8.5 - Newspapers, magazines, periodicals, certain, exemptions from tax.
Section 54:32B-8.6 - Casual sales, exemption from tax.
Section 54:32B-8.7 - Utilities.
Section 54:32B-8.8 - Motor, airplane or railroad fuels.
Section 54:32B-8.9 - Exemption for certain sales from coin-operated vending machines.
Section 54:32B-8.10 - Sales not within taxing power of state
Section 54:32B-8.11 - Transportation charges, exceptions.
Section 54:32B-8.12 - Tax exemption for marine terminal services, certain vessels
Section 54:32B-8.13 - Sales, use tax exempt, machinery, apparatus, etc.
Section 54:32B-8.14 - Sales of tangible personal property, specified digital products for use in R&D exempt; exceptions.
Section 54:32B-8.15 - Exemption from taxation for certain wrapping supplies.
Section 54:32B-8.16 - Tangible personal property, etc. for use on farms, exceptions; terms defined.
Section 54:32B-8.16a - Rules, regulations.
Section 54:32B-8.17 - Tangible personal property sold by mortician, undertaker or funeral director
Section 54:32B-8.18 - Films, records, etc. used through medium of theaters, radio and television broadcasting stations
Section 54:32B-8.19 - Property taxable under municipal ordinance.
Section 54:32B-8.20 - Materials used to induce or cause refining or chemical process
Section 54:32B-8.21 - School textbooks, exemption from tax.
Section 54:32B-8.21a - School supplies, products exempt; "Sales and Use Tax Act"; definitions.
Section 54:32B-8.21b - Regulations, adoption.
Section 54:32B-8.22 - Sales tax exemption for certain services, supplies to certain exempt organizations.
Section 54:32B-8.25 - Bible or similar sacred scripture
Section 54:32B-8.26 - Flags of the United States of America or State of New Jersey
Section 54:32B-8.27 - Locomotives, railroad cars, other railroad rolling stock and related materials
Section 54:32B-8.28 - Buses for public transportation
Section 54:32B-8.29 - Sales tax exemptions
Section 54:32B-8.30 - Advertising to be published in a newspaper
Section 54:32B-8.32 - Gold or silver and storage
Section 54:32B-8.33 - Solar energy devices or systems
Section 54:32B-8.35 - Exemption for receipts from aircraft sales, repairs.
Section 54:32B-8.36 - Recycling, treatment, conveyance equipment, exemption from tax.
Section 54:32B-8.39 - Certain printed advertising material receipts, exemption from tax.
Section 54:32B-8.41 - Commercial vehicles, certain services or repairs
Section 54:32B-8.42 - Commercial vehicles, certain rentals, etc.
Section 54:32B-8.43 - Commercial vehicles, certain; sales, leases, repairs
Section 54:32B-8.44 - Disposable household paper products exemption
Section 54:32B-8.45 - Certain retail sales; lower tax rate.
Section 54:32B-8.46 - Receipts from sale, exchange, delivery, use of electricity; purchase or use of natural gas or utility service.
Section 54:32B-8.47 - Energy and utility service, certain, exempt sales, refunds.
Section 54:32B-8.47a - Annual review of financial records of certain manufacturing facilities.
Section 54:32B-8.47b - Definitions relative to provision of energy to certain manufacturing facilities.
Section 54:32B-8.47c - Exemption for certain receipts.
Section 54:32B-8.47d - Annual review of financial records.
Section 54:32B-8.48 - Imprinting services on manufacturing equipment, exempt.
Section 54:32B-8.49 - Film and video industry, sales, use tax exemptions.
Section 54:32B-8.50 - Short title; receipts from sales of firearm trigger locks, tax exempt
Section 54:32B-8.51 - Short title; receipts from sales of firearm vaults, tax exempt
Section 54:32B-8.52 - Certain receipts for purchase, repair of limousine, tax exempt
Section 54:32B-8.53 - Rentals between certain closely related business entities, exemption
Section 54:32B-8.54 - Residential veterans' facilities, sales, certain, exempt from sales and use tax.
Section 54:32B-8.55 - Exemption from sales tax for zero emission vehicles.
Section 54:32B-8.55a - Report of number of zero emission vehicles sold.
Section 54:32B-8.56 - Certain prewritten software, exemption from tax; definitions.
Section 54:32B-8.57 - Sale-leaseback transaction, exemption from tax.
Section 54:32B-8.58 - Coin-operated telephone service receipts exempt.
Section 54:32B-8.59 - Receipts from certain telecommunications services exempt.
Section 54:32B-8.60 - Exemption of certain receipts to, by postconsumer manufacturing facility from certain taxes.
Section 54:32B-8.61 - Exemption for receipts from sale of video programming services.
Section 54:32B-8.62 - Exemption for receipts from sale of specified digital product.
Section 54:32B-8.63 - Tax exemption for certain breast pump supplies, repairs; definitions.
Section 54:32B-8.64 - Tax exemption for sales of certain materials used in industrial and casting processes.
Section 54:32B-8.65 - Sale receipts of unit concrete products that utilize carbon footprint-reducing technology.
Section 54:32B-9 - Exempt organizations.
Section 54:32B-10 - Sale of motor vehicle, aircraft, boat, vessel, exemption from tax.
Section 54:32B-11 - Certain uses of property exempt from tax.
Section 54:32B-12 - Collection of tax from customer.
Section 54:32B-12.1 - Deduction from taxable sales for bad debts.
Section 54:32B-13 - Tax payment prerequisite to registration
Section 54:32B-14 - Liability for tax.
Section 54:32B-14.1 - Tax treatment of certain purchases of natural gas, "eligible person" defined.
Section 54:32B-15 - Certificate of registration; streamlined methods.
Section 54:32B-16 - Records to be kept.
Section 54:32B-17 - Returns; streamlined systems; amnesty.
Section 54:32B-18 - Payment of tax.
Section 54:32B-19 - Determination of tax
Section 54:32B-20 - Refunds, credit.
Section 54:32B-20.1 - Credits for certain payments by remitters; no credit for certain tax payments.
Section 54:32B-21 - Review of director's decision
Section 54:32B-22 - Proceedings to recover tax.
Section 54:32B-23 - Actions for collection of tax
Section 54:32B-24 - General powers of the director.
Section 54:32B-24.1 - Collection of retail sales tax; vendor liability.
Section 54:32B-25 - Reference to tax
Section 54:32B-26 - Penalties and interest
Section 54:32B-27 - Notice and limitations of time
Section 54:32B-28 - Uniform act
Section 54:32B-28.1 - Effective date of rate change; conformance with Streamlined Agreement.
Section 54:32B-28.2 - Application of definition of "lease or rental."
Section 54:32B-29 - Severability clause
Section 54:32B-37 - Sales and Use Tax Review Commission.
Section 54:32B-38 - Legislation review process.
Section 54:32B-39 - Review of legislation.
Section 54:32B-40 - Support to commission.
Section 54:32B-41 - Meetings, hearings.
Section 54:32B-42 - Rules, regulations.
Section 54:32B-43 - Annual report.
Section 54:32B-44 - Short title.
Section 54:32B-45 - Definitions relative to "Uniform Sales and Tax Administration Act.
Section 54:32B-46 - Legislative findings.
Section 54:32B-47 - Entry into multistate discussions.
Section 54:32B-48 - Entry into Streamlined Sales and Use Tax Agreement authorized.
Section 54:32B-49 - Existing law unaffected.
Section 54:32B-50 - Requirements for entry into agreement.
Section 54:32B-51 - Purpose of Agreement.
Section 54:32B-52 - Agreement binds, inures to benefit of member states.
Section 54:32B-53 - Certified service provider serves as agent of a seller.
Section 54:32B-54 - "Streamlined Sales Tax Fund;" use, administration.
Section 54:32B-55 - Quarterly reports of certain revenues under the Streamlined Agreement.
Section 54:32D-1 - State hotel, motel, and transient accommodation occupancy fee.
Section 54:32D-2 - Collection, administration of fee; liability for fees.
Section 54:32E-1 - Tax imposed on gross receipts from cosmetic medical procedure; definitions; liability for tax.
Section 54:32E-2 - Cosmetic medical procedure gross receipts tax phased out.
Section 54:32F-1 - Definitions relative to local tire management program; fee, imposition, collection.
Section 54:32F-2 - Disbursement, use of fees.
Section 54:33-1 - Definitions
Section 54:33-2 - Jurisdiction of tax court
Section 54:33-3 - Rights and remedies under prior acts saved
Section 54:33-4 - Repeal of certain tax acts; taxes and liens thereunder discharged
Section 54:33-5 - Powers of comptroller exercised by tax commissioner
Section 54:33-6 - Books, records and documents; custody
Section 54:33-7 - Records kept by tax commissioner
Section 54:33-8 - Returns of appraisers and other data as privileged communications
Section 54:33-9 - Appraisers and employees; employment by tax commissioner
Section 54:33-9.1 - District supervisor in Inheritance Tax Division; residence qualification
Section 54:33-10 - Apportionment of tax receipts to counties
Section 54:33-11 - Certain officers and employees; retention
Section 54:33-12 - Commissioner may abolish unnecessary positions
Section 54:33-14 - Annual report
Section 54:34-1 - Transfers taxable.
Section 54:34-1.1 - Irrevocable disposition of reserved income, rights, etc., over property transferred 3 years prior to death
Section 54:34-2 - Transfer inheritance tax; phase-out.
Section 54:34-2.1 - Mutually acknowledged relationship of parent and child; stepchildren
Section 54:34-3 - Ratio tax on transfer of property on nonresident
Section 54:34-4 - Exemptions.
Section 54:34-5 - Deductions to ascertain market value
Section 54:34-6 - Appointment of appraisers
Section 54:34-7 - Compensation of appraisers
Section 54:34-8 - Misconduct of appraiser; penalty
Section 54:34-9 - Making appraisement; notice of; taking evidence; report
Section 54:34-10 - Failure to testify before appraiser; penalty
Section 54:34-12 - Levying the tax; notice to parties interested
Section 54:34-13 - Appeal of appraisement, assessment.
Section 54:35-1 - Date when tax due
Section 54:35-2 - Tax, how payable; liability for nonpayment
Section 54:35-3 - Delay in payment; penalty; reduction of penalty; interest; postponement as to estate of member of armed forces
Section 54:35-4 - Bond required when payment delayed
Section 54:35-4.1 - Death of person caused by wrongful act, neglect or default; compensation; failure to timely pay tax; interest and bond
Section 54:35-5 - Lien of tax; duration
Section 54:35-5.1 - Limitation of time for commencing proceedings to collect inheritance tax
Section 54:35-5.2 - Effective date
Section 54:35-6 - Deduction or collection of tax prior to distribution
Section 54:35-7 - Sale of property to pay tax
Section 54:35-8 - Payment of taxes collected by executor; receipt
Section 54:35-9 - Statement of payment of or exemption from tax; issuance; record
Section 54:35-10 - Refund of erroneous tax payment
Section 54:35-10.1 - Applicability
Section 54:35-11 - Refund when debts proved after legacies and distributive shares paid
Section 54:35-12 - Notice of transfer of realty filed with tax commissioner
Section 54:35-13 - Report of probate or grant of letters; penalty
Section 54:35-14 - Search of records of Clerk of Superior Court or surrogate of county
Section 54:35-15 - Action to compel payment of taxes
Section 54:35-16 - Attorney general to prosecute action against tax delinquent
Section 54:35-17 - Information as to property taxable; reward to informant
Section 54:35-18 - Payment of reward to informant
Section 54:35-19 - Transfer of assets
Section 54:35-20 - Penalty for failure to notify or obtain consent of tax commissioner
Section 54:35-21 - Transfer of stock of domestic corporation; notice and consent required; penalty
Section 54:35-22 - Transfer of collateral; consent of tax commissioner
Section 54:35-23 - Consents to transfer assets
Section 54:36-1 - Vested remainders after estate for life or years
Section 54:36-2 - Valuation of estates for life or years
Section 54:36-3 - Executory devises or contingent or defeasible estates in expectancy
Section 54:36-4 - Estates subject to a power of appointment
Section 54:36-5 - Taxes on executory devises, contingent future estates, estates subject to power of appointment; when payable
Section 54:36-6 - Composition of taxes in certain estates; bond in lieu of present payment
Section 54:36-7 - Executor or trustee not to deliver property until tax paid
Section 54:37-1 - Definitions
Section 54:37-2 - Construction
Section 54:37-3 - Application of chapter; reciprocity
Section 54:37-4 - Original grant of letters; notice to domiciliary state
Section 54:37-5 - Proof of payment of death taxes of domiciliary state
Section 54:37-6 - Failure to prove tax payment; notice to domiciliary state
Section 54:37-7 - Enforcement of tax; action for accounting; remission of intangibles
Section 54:37-8 - Final accounting not allowed until taxes paid
Section 54:38-1 - Imposition of tax; amount.
Section 54:38-2 - Additional tax in certain cases
Section 54:38-3 - Reduction of tax; refund; time for filing application for refund
Section 54:38-4 - Taxation of future interests after estate tax paid; credit
Section 54:38-5 - Estate taxes due upon date of death, extension, interest
Section 54:38-6 - Assessment and collection; disposition of proceeds; executors personally liable; liens.
Section 54:38-7 - Copy of federal estate tax; alternate forms.
Section 54:38-10 - Jurisdiction of tax court; claim for refund.
Section 54:38-11 - Funds out of which tax is payable
Section 54:38-12 - Certificate of inheritance withheld until tax paid; exception
Section 54:38-13 - Purpose of chapter; liberal construction
Section 54:38-14 - Estates subject to tax
Section 54:38-15 - Constitutional construction
Section 54:38-16 - Other state taxes and liens unaffected
Section 54:38A-1 - Reasonable doubt as to domicile of decedent; settlement
Section 54:38A-2 - Effective date
Section 54:38A-3 - Compromise and settlement of certain tax claims or liens; waiver of defenses
Section 54:38A-4 - Payment pursuant to compromise
Section 54:38A-5 - Act cumulative; liberal construction
Section 54:38A-6 - Partial invalidity
Section 54:39-101 - Short title.
Section 54:39-102 - Definitions relative to taxation of motor fuel.
Section 54:39-103 - Tax imposed on fuel used, consumed in State.
Section 54:39-104 - Measurement by invoiced gallons of fuel removed.
Section 54:39-105 - Records of fuel received, sold, used; report.
Section 54:39-106 - Report to director.
Section 54:39-107 - Transporter reports, registration of fuel conveyance.
Section 54:39-108 - Licenses required for retail sale of fuel.
Section 54:39-109 - Terminal operator's license required, report.
Section 54:39-110 - Fuel presumed to be used, consumed on State highways to propel motor vehicles.
Section 54:39-111 - Excise tax imposed, determination of liability.
Section 54:39-112 - Exemptions from tax.
Section 54:39-113 - Tax exemption for certain sales; documentation from seller required.
Section 54:39-114 - Procedure for claiming a refund.
Section 54:39-115 - Personal liability for tax imposed, precollected, paid.
Section 54:39-116 - Responsibility for precollection for fuel imported from another state.
Section 54:39-117 - Import verification number required, certain circumstances.
Section 54:39-118 - Elections permitted by certain suppliers.
Section 54:39-119 - Precollection remittance to State by person removing fuel from facility.
Section 54:39-120 - Liability for tax by terminal operator; exemptions.
Section 54:39-121 - Election as to timing of remittance by licensed distributor.
Section 54:39-122 - Evidence presented by purchaser.
Section 54:39-123 - Fiduciary duty of supplier to remit tax.
Section 54:39-124 - Eligibility of supplier for credit.
Section 54:39-125 - Tax remitted by electronic fund transfer.
Section 54:39-126 - Liability for tax upon delivery; exemptions.
Section 54:39-127 - Final report.
Section 54:39-128 - Application for license; fee, term.
Section 54:39-129 - Deposits in lieu of bonds.
Section 54:39-130 - Supplier's license, permissive supplier's license, posting of bond.
Section 54:39-131 - Terminal operator's license.
Section 54:39-132 - Report of deliveries of fuel in bulk.
Section 54:39-133 - Distributor's license.
Section 54:39-134 - Bond posted by distributor.
Section 54:39-135 - Issuance of license.
Section 54:39-136 - Suspension, revocation of license.
Section 54:39-137 - Tax due, payable on 20th day of month.
Section 54:39-137a - Distributor allowed credit against payment; "bad debt" defined.
Section 54:39-138 - Provision of shipping document to driver of transportation vehicle.
Section 54:39-139 - Requirements for transportation of fuel on public highways.
Section 54:39-140 - Reliance on representation of transporter, shipper, agent.
Section 54:39-141 - Payment of tax required.
Section 54:39-142 - Requirements for operation of fuel transportation vehicle.
Section 54:39-143 - Conditions for entering onto State highways transporting fuel.
Section 54:39-144 - Prohibited use of dyed fuel.
Section 54:39-145 - Notice provided.
Section 54:39-146 - Inspections permitted by director.
Section 54:39-147 - Audit, examination authorized.
Section 54:39-148 - Additional powers of director.
Section 54:39-149 - Disposition of moneys received from taxes on aircraft fuel.
Section 54:39-150 - Tax on fuel held in storage.
Section 54:39A-1 - Short title
Section 54:39A-1.1 - Operation, effect of 1995 amendments
Section 54:39A-2 - Definitions.
Section 54:39A-3 - User's tax
Section 54:39A-4 - Quarterly reports; exemptions
Section 54:39A-5 - Quarterly payments; calculation
Section 54:39A-6 - Computation of fuel use; records
Section 54:39A-8 - Credit for motor fuel tax paid
Section 54:39A-9 - Records
Section 54:39A-10 - Identification cards, markers; registration fee; permit; revocation
Section 54:39A-11 - Examination of returns, assessment of additional taxes, etc.
Section 54:39A-19 - Claim for refund
Section 54:39A-20 - False statements; violations; penalties
Section 54:39A-21 - Additional taxes and fees
Section 54:39A-22 - Enforcement assistance
Section 54:39A-23 - Availability of records of other agencies
Section 54:39A-24 - Regulations, International Fuel Tax Agreement
Section 54:39A-29 - "Motor fuel use tax distribution fund" created
Section 54:40A-1 - Short title
Section 54:40A-2 - Cigarette tax definitions.
Section 54:40A-3 - Licenses required
Section 54:40A-4 - License; issuance, fees.
Section 54:40A-4.1 - Sign required; violations, penalties.
Section 54:40A-4.2 - Sale of single, less than packs of 20; violations, fine.
Section 54:40A-4.3 - Enforcement of single, less than packs of 20 sale violations.
Section 54:40A-5 - Revocation of license
Section 54:40A-6 - License required in addition to other license
Section 54:40A-7 - Reports required; penalty required for not filing reports.
Section 54:40A-7.1 - Monthly report produced by director.
Section 54:40A-8 - Tax imposed; rate.
Section 54:40A-9 - Sales to the State and political subdivisions of the State
Section 54:40A-9.1 - Sales by licensed manufacturers to licensed distributors
Section 54:40A-10 - Sales exempt from taxes
Section 54:40A-11 - Director to provide revenue stamps.
Section 54:40A-11.1 - Cost study
Section 54:40A-12 - Distributors shall not sell stamps; exceptions
Section 54:40A-13 - Credit sales of revenue stamps
Section 54:40A-14 - Manner of affixing stamps
Section 54:40A-15 - Distributors to affix stamps.
Section 54:40A-16 - Nonacceptance of unstamped, illegally stamped cigarettes.
Section 54:40A-17 - Use of stamp metering machine.
Section 54:40A-18 - Sale of stamps to out-of-State distributors
Section 54:40A-19 - Redemption and refund of stamps
Section 54:40A-20 - Power of director to administer act
Section 54:40A-21 - State Tax Uniform Procedure Law applicable
Section 54:40A-22 - Power to appoint assistants; special agents; powers
Section 54:40A-23 - Records to be kept by taxpayer; inventories
Section 54:40A-24 - Penalties; jurisdiction; disposition; costs; expenses.
Section 54:40A-24.1 - Penalty for selling cigarettes not of employer's manufacture.
Section 54:40A-25 - Possessing cigarettes not bearing required revenue stamps.
Section 54:40A-26 - Refusal or failure to produce records.
Section 54:40A-27 - Interfering with administration of the act.
Section 54:40A-28 - Sale of cigarettes without required stamp, violations.
Section 54:40A-28.1 - Possession of cigarettes without proper stamp, violations.
Section 54:40A-29 - Forging or counterfeiting revenue stamps
Section 54:40A-29.1 - Offenses involving counterfeit cigarettes.
Section 54:40A-30 - Unstamped cigarettes subject to confiscation.
Section 54:40A-32 - Records; possession and transportation of unstamped cigarettes; seizure and confiscation of vessel or vehicles.
Section 54:40A-32.1 - Cigarette vending machines, certain circumstances, seized, sealed.
Section 54:40A-37 - Proceeds of the collection of taxes and license fees to be paid to State Treasurer
Section 54:40A-37.1 - Cancer Research Fund
Section 54:40A-38 - Appropriation for enforcement of act
Section 54:40A-39 - Appropriation for refund claims
Section 54:40A-40 - Powers of director upon approval of act
Section 54:40A-41 - Constitutionality
Section 54:40A-42 - Repealer
Section 54:40A-43 - Effective date
Section 54:40A-44 - Advertisements; penalties therefor.
Section 54:40A-45 - Tobacco industry advisory council; membership; report
Section 54:40A-46 - Short title.
Section 54:40A-47 - Findings, declarations relative to out-of-State cigarette sales.
Section 54:40A-48 - "Face-to-face sale" defined.
Section 54:40A-49 - Conditions for non-face-to-face sale of cigarettes.
Section 54:40A-50 - Additional penalties, schedule.
Section 54:40A-51 - Annual report.
Section 54:40A-52 - Vending machine sales unaffected.
Section 54:40A-53 - Other laws applicable.
Section 54:40A-54 - Short title.
Section 54:40A-55 - Findings, declarations relative to reduced cigarette ignition propensity.
Section 54:40A-56 - Definitions relative to reduced cigarette ignition propensity.
Section 54:40A-57 - Testing, certification required for sale of cigarettes; exceptions.
Section 54:40A-58 - Certification submitted to director by manufacturer; "Reduced Cigarette Ignition Propensity and Firefighter Protection Act Enforcement Fund."
Section 54:40A-59 - Marking of cigarettes as certified.
Section 54:40A-60 - Violations, penalties.
Section 54:40A-61 - Rules, regulations.
Section 54:40A-62 - Procedures for enforcement.
Section 54:40A-63 - "Fire Prevention and Public Safety Fund."
Section 54:40A-64 - Construction of act as to foreign sales.
Section 54:40A-65 - Preemption by adoption of federal standard.
Section 54:40A-66 - Conflicting local ordinances, preemption.
Section 54:40B-1 - Short title.
Section 54:40B-2 - Definitions.
Section 54:40B-3 - Tax of 30 percent imposed on certain tobacco products; exceptions.
Section 54:40B-3.1 - Tax imposed upon sale, use, distribution of moist snuff.
Section 54:40B-3.2 - Tax imposed on liquid nicotine.
Section 54:40B-3.3 - License required for retail sale of e-liquid; issuance.
Section 54:40B-3.4 - Tax imposed on sale of container e-liquid.
Section 54:40B-3.5 - Authority of director; rules, regulations.
Section 54:40B-3.6 - Violations, penalties.
Section 54:40B-3.7 - Filing of return by vapor business.
Section 54:40B-3.8 - Certain container e-liquid declared contraband goods.
Section 54:40B-3.9 - Municipal adoption of ordinance relative to licensing, regulation of vapor business; construction of act.
Section 54:40B-4 - Payment of tax by distributor, wholesaler.
Section 54:40B-5 - Liability for payment of tax.
Section 54:40B-6 - Filing of certificate of registration, issuance of certificate of authority.
Section 54:40B-7 - Records of charges, amounts to be kept by distributor, wholesaler.
Section 54:40B-8 - Contents of return.
Section 54:40B-9 - Payment of taxes; bond; security.
Section 54:40B-10 - Estimation of taxes; notice of determination.
Section 54:40B-11 - Taxes governed by Tax Uniform Procedure Law
Section 54:40B-12 - Powers of director.
Section 54:40B-13 - Penalties and interest for failure to file return, pay taxes
Section 54:40B-13.1 - Seizure of certain contraband tobacco products and cigarettes.
Section 54:40B-14 - Appeal to tax court; claim for refund.
Section 54:41-1 - Short title
Section 54:41-2 - Definitions
Section 54:41-3 - Interest of employees in alcoholic beverage business prohibited; suspension or dismissal
Section 54:41-4 - Expense of administration; appropriations
Section 54:41-5 - Disposition of taxes, penalties, and interest; credited to state
Section 54:42-1 - Administrative powers; regulations; requiring bond; certificate of compliance; report on status of bond
Section 54:42-2 - Examination of papers and premises; oaths; re-examination
Section 54:42-3 - Hearings
Section 54:42-4 - Subpoenas for witnesses; fees
Section 54:42-5 - Procedure to compel witnesses to attend and to testify
Section 54:42-6 - Deputies and other employees; appointment; tenure
Section 54:42-7 - Dismissal of employees
Section 54:43-1 - Tax rates.
Section 54:43-1.1 - Deposit of tax collected in Alcohol Education, Rehabilitation and Enforcement Fund
Section 54:43-1.2 - Rules, regulations
Section 54:43-1.3 - Allocation of amounts collected.
Section 54:43-2 - No tax on beverages shipped out of state; exception
Section 54:43-2.1 - Army or Navy personnel organizations, sales to not taxable
Section 54:43-3 - Tax to be paid but once
Section 54:43-4 - Sale of alcoholic beverage warehouse receipts not taxable sales
Section 54:43-5 - Cancellation of sale or destruction of alcoholic beverages; credit or refund of tax
Section 54:43-6 - Tax upon alcoholic beverages involved in illegal acts; persons liable; estimate of tax liability; other provisions invoked
Section 54:44-1 - When tax due and payable; penalties; exception
Section 54:44-2 - Tax a debt; proceedings to recover; preferred in insolvency; certificate of indebtedness
Section 54:44-2.1 - Additional or alternative remedy for enforcement of lien; warrant by Commissioner; procedure
Section 54:44-3 - Certification of debt; judgment; docket; procedure thereon
Section 54:44-4 - Release of lien; reassessment of tax or penalty; payment; satisfaction of judgment; joint and several liability
Section 54:44-5 - Compromise of claims
Section 54:44-5.1 - Compromise or cancellation of tax
Section 54:44-6 - Certificate to issuing authorities; fee
Section 54:45-1 - Bi-monthly reports to director; payment of tax; failure to file; penalty; remission
Section 54:45-2 - Records
Section 54:45-3 - Commissioner's records; authentication; confidential character; use in court
Section 54:45-4 - Preservation of reports
Section 54:45-5 - Examination, assessment, protest
Section 54:45-6 - Claim for refund.
Section 54:45-7 - Service of notice; presumptive evidence
Section 54:46-1 - Appeals from decisions of Director of Division of Taxation
Section 54:46-2 - Refunds upon appeal
Section 54:47-3 - Failure to file report; filing of false or fraudulent report
Section 54:47-4 - False swearing; false testimony; misdemeanor
Section 54:47-5 - Sales and deliveries prohibited unless tax paid or secured; misdemeanor
Section 54:47-6 - Punishment for violation
Section 54:47-7 - Suspension or revocation of license
Section 54:47-8 - Gift or gratuity to commissioner or employee
Section 54:47A-1 - Short title
Section 54:47A-2 - Definitions
Section 54:47A-3 - Imposition of tax; rate
Section 54:47A-4 - Single payment; tax as levy on grower
Section 54:47A-5 - Liability of state and municipalities
Section 54:47A-6 - Collection by distributor; liability for tax
Section 54:47A-7 - Report of distributor; contents; payment of tax
Section 54:47A-8 - Record of poultry feed; inspection
Section 54:47A-9 - Violations; penalties; enforcement
Section 54:47A-10 - Continued violations; injunction
Section 54:47A-11 - Deposit of moneys; appropriations; purposes of use
Section 54:47A-12 - Poultry products promotion council; membership; qualifications; appointments; term; vacancies; compensation
Section 54:47A-13 - Organization of council; election of officers; quorum
Section 54:47A-14 - Rules and regulations; employment of personnel; duties and compensation; records of council; annual report
Section 54:47A-15 - Estimate of revenues; submission to state board of agriculture; inclusion in budget
Section 54:47A-16 - Promotion programs
Section 54:47A-17 - Appropriation
Section 54:47A-18 - Effective and operative dates
Section 54:47B-1 - Title
Section 54:47B-2 - Definitions
Section 54:47B-3 - Excise tax
Section 54:47B-4 - Single payment of tax; liability of grower
Section 54:47B-5 - Distributors to collect tax; exception
Section 54:47B-6 - Payment of tax; report
Section 54:47B-7 - Records of distributor
Section 54:47B-8 - Violations; penalty
Section 54:47B-9 - Injunction
Section 54:47B-10 - Seed potato tax account; expenditures
Section 54:47B-11 - Council; qualifications; term; vacancies; compensation
Section 54:47B-12 - Organization of council
Section 54:47B-13 - Rules and regulations; employment; records; report
Section 54:47B-14 - Estimate of revenues
Section 54:47B-15 - Promotion of industry
Section 54:47B-16 - Appropriation
Section 54:47B-17 - Effective date
Section 54:47C-1 - Title
Section 54:47C-2 - Definitions
Section 54:47C-3 - Excise tax
Section 54:47C-4 - Single payment of tax; liability of grower
Section 54:47C-5 - Liability of state and municipalities
Section 54:47C-6 - Collection by distributor, processor, grower-distributor or farmers market; liability for tax
Section 54:47C-7 - Report accompanying payment of tax
Section 54:47C-8 - Record of asparagus handled; inspection
Section 54:47C-9 - Violations; penalties; enforcement
Section 54:47C-10 - Continued violations; injunction
Section 54:47C-11 - Collection of tax by department; enforcement of act
Section 54:47C-12 - Deposit of moneys; appropriation and use; purposes
Section 54:47C-13 - Asparagus Industry Council; membership; appointment; term; vacancies; compensation
Section 54:47C-14 - Organization of council
Section 54:47C-15 - Rules and regulations; employment of personnel; records; annual report
Section 54:47C-16 - Estimate of revenues; submission to department of agriculture; inclusion in budget
Section 54:47C-17 - Appropriation
Section 54:47D-1 - Short title
Section 54:47D-2 - Definitions
Section 54:47D-3 - Imposition of tax; rate; exemption
Section 54:47D-4 - Report of grower; payment of tax
Section 54:47D-5 - Form of report; contents
Section 54:47D-6 - Record of apples produced; inspection
Section 54:47D-7 - Violations; penalties; enforcement
Section 54:47D-8 - Continued violations; injunction
Section 54:47D-9 - Collection of tax by department; enforcement
Section 54:47D-10 - Deposit of moneys; appropriations; purposes of use
Section 54:47D-11 - Apple industry council; membership; appointments; terms; vacancies
Section 54:47D-12 - Compensation of council members
Section 54:47D-13 - Organization of council; election of officers; quorum
Section 54:47D-14 - Rules and regulations; employment of personnel; duties and compensation; records of council; annual report
Section 54:47D-15 - Budget request
Section 54:47D-16 - Appropriation
Section 54:47E-1 - Short title
Section 54:47E-2 - Definitions
Section 54:47E-3 - Imposition of assessment; rate; liability
Section 54:47E-4 - Report of distributor, processor, grower-distributor or farmers market; payment of assessment
Section 54:47E-5 - Form of report; contents
Section 54:47E-6 - Record of sweet potatoes handled; inspection
Section 54:47E-7 - Violations; penalty; enforcement
Section 54:47E-8 - Continued violations; injunction
Section 54:47E-9 - Collection of assessment by commission; enforcement
Section 54:47E-10 - Deposit of moneys; appropriations; purpose of use
Section 54:47E-11 - Sweet potato industry commission; membership; appointments; terms; vacancies
Section 54:47E-12 - Compensation
Section 54:47E-13 - Organization of commission; election of officers; quorum
Section 54:47E-14 - Rules and regulations; employment of personnel; records of proceedings; annual report
Section 54:47E-15 - Budget request
Section 54:47E-16 - Appropriation
Section 54:47E-17 - Continuation of program; referendum
Section 54:47F-1 - Optional social equity excise fee assessed on Class 1 cannabis cultivator licensees.
Section 54:48-1 - Short title
Section 54:48-2 - Definitions.
Section 54:48-3 - Purpose of subtitle
Section 54:48-4 - Application of subtitle
Section 54:48-4.1 - Tax payments by electronic funds transfer; definitions.
Section 54:48-4.2 - Definitions relative to establishment of automated State tax payment system.
Section 54:48-4.3 - Establishment of card payment, electronic funds transfer system.
Section 54:48-4.4 - Assessment, collection of service charges.
Section 54:48-5 - Other remedies unaffected
Section 54:48-6 - Preparation of statements of taxpayers' rights
Section 54:48-7 - Applicability of act
Section 54:49-1 - Tax a debt and lien; preference; proceeds paid to commissioner
Section 54:49-2 - Security for payment of tax
Section 54:49-3 - Interest, penalty on unpaid tax
Section 54:49-3a - Privilege periods; no penalties, interest; tax underpayment, additional tax liability.
Section 54:49-3.1 - Date deemed delivery date, acceptable methods of filing; transmittal as filing.
Section 54:49-4 - Late filing penalty.
Section 54:49-4.1 - Violations of registration requirements; penalties.
Section 54:49-5 - Arbitrary assessment where taxpayer withholds report
Section 54:49-6 - Examination of return, report; assessment of additional tax
Section 54:49-7 - Arbitrary assessment where taxpayer intends absconding; concealment; immediate payment demanded
Section 54:49-8 - Payment of special assessments; fifteen-day period
Section 54:49-9 - Penalty for nonpayment of special assessment
Section 54:49-9.1 - 50% of assessment for civil fraud
Section 54:49-10 - Penalties, interest, collection costs as part of tax.
Section 54:49-11 - Remittance, waiving of penalty
Section 54:49-12 - Alternate remedy, effect of judgment, procedure
Section 54:49-12.1 - Fees for cost of collection.
Section 54:49-12.2 - Agreements for collection, fraud prevention services.
Section 54:49-12.3 - Compensation for debt collection services
Section 54:49-12.4 - Provision of taxpayer information.
Section 54:49-12.5 - Regulations
Section 54:49-12.6 - Division of Taxation fee for returned check
Section 54:49-12.7 - Reciprocal debt collection agreement with federal government.
Section 54:49-12.8 - Definitions relative to reciprocal debt collection agreement.
Section 54:49-12.9 - Powers of federal official.
Section 54:49-12.10 - Certification by federal official to State Treasurer.
Section 54:49-12.11 - Powers of State Treasurer.
Section 54:49-12.12 - Certification by State Treasurer to federal official.
Section 54:49-13 - Release of property from lien
Section 54:49-13a - Levy, sale of property of person liable for any State tax
Section 54:49-13.1 - Reinstatement of corporation, procedure
Section 54:49-14 - Filing of refund claim.
Section 54:49-15 - Examination of claim for refund
Section 54:49-15.1 - Interest on overpayment
Section 54:49-16 - Refund, credit to taxpayer
Section 54:49-17 - Repayment of deposit; application of deposit, refund to indebtedness
Section 54:49-18 - Filing of protest
Section 54:49-19 - Set off against contract payment tax; notification
Section 54:49-20 - Set-off for partner, shareholder; notification
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 assets; claim for State taxes; exemptions.
Section 54:50-39 - Tax clearance certificate required for certain awards; incentive.
Section 54:50-40 - Definitions regarding certain tax, fee, and business registration requirement exclusions
Section 54:50-41 - Out-of-State businesses and employees performing disaster or emergency related work; taxation, registration, licensing
Section 54:50-42 - Payment of State and local transaction taxes, fees; exception
Section 54:50-43 - Out-of-State business and employees remaining after disaster period; taxes
Section 54:50-44 - Written statement of out-of-State business
Section 54:50-45 - Compliance with registration, licensing, and filing requirements
Section 54:50-46 - Rules, regulations
Section 54:50-47 - Definitions.
Section 54:50-48 - Adjustment reports, federal taxable income, general.
Section 54:50-49 - Adjustment reports, partnership-level audit, administrative adjustment request.
Section 54:50-50 - Assessment, additional tax, interest, penalties.
Section 54:50-51 - Estimated payments, pending audit.
Section 54:50-52 - Tax refund, credit claims, federal adjustments.
Section 54:50-53 - Adjustments after expiration, time extension.
Section 54:51A-1 - Review of judgment, action or determination of county board of taxation
Section 54:51A-2 - Direct appeal to tax court in certain cases
Section 54:51A-3 - Exemption of Class 3B (Farm Qualified) and Class 15D, E and F (Exempt Property) from provisions of subsection b. of R.S.54:51A-1
Section 54:51A-4 - Review and revision of equalization tables
Section 54:51A-5 - Service of copies of complaint, copies of judgment, notices and notice of withdrawal or dismissal of complaint
Section 54:51A-6 - Judgment revising taxable value of property; reduction of value; applicability of section
Section 54:51A-7 - Correction of errors
Section 54:51A-8 - Conclusiveness of judgment; changes in value; effect of revaluation program.
Section 54:51A-9 - Time for taking real property tax cases to Tax Court
Section 54:51A-10 - Fees
Section 54:51A-11 - Complaint; contents; form; service; and practice
Section 54:51A-12 - Designation of certain cases
Section 54:51A-13 - Appeals in general
Section 54:51A-14 - Time
Section 54:51A-15 - Collection; bond; exception
Section 54:51A-16 - Appeal exclusive remedy of taxpayer
Section 54:51A-17 - Special rule for appeals by municipality pursuant to section 6 of P.L. 1940, c. 4 (C. 54:30A-21)
Section 54:51A-18 - Complaint; contents; form; service; practice
Section 54:51A-19 - Fees
Section 54:51A-20 - Condition to prosecuting appeal under section 31 of P.L. 1941, c. 291 (C. 54:29A-31)
Section 54:51A-21 - Laws repealed
Section 54:51A-22 - Awarding of costs to prevailing taxpayer
Section 54:51A-23 - Action for damages by taxpayer
Section 54:52-5 - Charges under other Titles
Section 54:52-6 - Disorderly persons offenses
Section 54:52-7 - Providing false information
Section 54:52-8 - Failure to file return
Section 54:52-9 - Failure to pay
Section 54:52-10 - Filing of fraudulent return
Section 54:52-11 - Assisting in preparation of fraudulent return
Section 54:52-12 - Failure to maintain books, records
Section 54:52-13 - Engaging in conduct requiring registration licensure without same
Section 54:52-14 - Failure to collect, withhold State tax
Section 54:52-15 - Failure to turn over collected, withheld tax
Section 54:52-16 - Operating under voided corporate charter
Section 54:52-17 - Dealing with unlicensed person
Section 54:52-18 - Possession of goods without paying tax
Section 54:52-19 - False testimony; verification of false statements
Section 54:53-1 - Authorization for director to enter; standards
Section 54:53-2 - Agreement without any liability or series of agreements for single period; authorization
Section 54:53-3 - Relation to total tax liability or to one or more separate items
Section 54:53-4 - Finality and conclusiveness of closing agreement
Section 54:53-5 - Request for closing agreement; time for submission for prior taxable period; forms; procedure
Section 54:53-6 - Tax, deficiency or overpayment; assessment, collection, credit or refund
Section 54:53-7 - Compromise of liability, time for payment of liability
Section 54:53-8 - Penalties and liabilities; allowable subjects of compromise
Section 54:53-9 - Compromise agreement
Section 54:53-10 - Offers in compromise; submission; forms; remittance or deposit
Section 54:53-11 - Stay of collection of tax liability
Section 54:53-12 - Acceptance of offer in compromise; notice; conditions
Section 54:53-13 - Withdrawal or rejection; disposition of tendered amount
Section 54:53-14 - Opinion of attorney general on compromise; necessity; contents; exceptions
Section 54:53-15 - Waiver of statute of limitations by taxpayer
Section 54:53-16 - 90-day amnesty period
Section 54:53-17 - Three month amnesty period; applicability, procedure.
Section 54:53-18 - State tax amnesty period in 2002 established.
Section 54:53-19 - Establishment of State tax amnesty period.
Section 54:53-20 - State tax amnesty period.
Section 54:54-1 - Covered employees considered employees of client company.
Section 54:54-2 - Taxes paid by client company.
Section 54:54-3 - Imposition of sales tax on certain receipts.
Section 54:54-4 - Calculation of tax imposed on client company, employee leasing company.
Section 54:54-5 - Tax imposed on basis of total payroll.
Section 54:54-6 - Determination of tax credit.

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2023 New Jersey Revised StatutesTitle 54 - Taxation

2023 New Jersey Revised Statutes
Title 54 - Taxation