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2023 New Jersey Revised Statutes
Title 54A - New Jersey Gross Income Tax Act
Section 54A:7-7 - Filing annual reconciliation of tax withheld
Universal Citation: NJ Rev Stat § 54A:7-7 (2023)
54A:7-7. Filing annual reconciliation of tax withheld
54A:7-7. Filing annual reconciliation of tax withheld. Any reconciliation of tax withheld shall be filed by the employer or payor of a pension or annuity with the Division of Taxation on or before February 15 following the close of the calendar year in accordance with rules and regulations prescribed by the director.
L.1976, c.47, s.54A:7-7; amended 1989,c.328,s.7.
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