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2023 New Jersey Revised Statutes
Title 54 - Taxation
- 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.
Disclaimer: These codes may not be the most recent version. New Jersey may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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