54:14-3. Penalty upon failure to produce books or records
A company failing to produce its books and other records or submit them for examination upon demand of the state tax commissioner, shall be liable to a penalty of one hundred dollars and an additional penalty of ten dollars for each day for which such failure continues, recoverable by the state tax commissioner in the name of the state of New Jersey in an action at law.
Structure New Jersey Revised Statutes
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 54:1-35.4 - 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 54:1-35.37 - 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 54:1-48 - 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 54:1-69 - Legislative findings
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 54:1-83 - 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 54:1-103 - 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 54:3-1 - County boards of taxation continued
Section 54:3-2 - Taxation board members.
Section 54:3-3 - Terms; vacancies
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 54:3-7.2 - Training program
Section 54:3-8 - Salaries of administrator, assistants
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 54:3-15 - 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 54:3-21.3a - Use of revenues from fees.
Section 54:3-23 - Disobedience of witness, punishment
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 54:4-1.2 - 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 54:4-1.8 - Trailers; inapplicability of act
Section 54:4-1.9 - Transfer inheritance and estate tax; application to manufactured homes
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 54:4-2.2e - 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 54:4-2.2k - 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 54:4-2.8 - 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 54:4-2.31 - Personal property classifications; rules and regulations
Section 54:4-2.32 - Partial invalidity
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 54:4-2.53 - Application of act
Section 54:4-3.3 - Exemption of public property.
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 54:4-3.3g - 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 54:4-3.6b - Continuation on transfer from one to another nonprofit organization
Section 54:4-3.6d - Lease of tax exempt property
Section 54:4-3.6e - Leased school district property
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 54:4-3.7 - 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 54:4-3.28 - 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 54:4-3.54a2 - 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 54:4-3.65 - Application; filing; contents
Section 54:4-3.66 - Certification; procedure; qualifications
Section 54:4-3.67 - Annual certification of qualification
Section 54:4-3.70 - 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 54:4-3.119 - 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 54:4-3.136 - 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 54:4-3.144 - 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 54:4-3.161 - 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 54:4-6.2 - 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 54:4-6.10 - Regulations
Section 54:4-6.11 - Double damages
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 54:4-8.23 - 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 54:4-8.41a - Surviving spouse over 55; entitlement of deduction
Section 54:4-8.42 - Written application for deduction; inquiry into right
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 54:4-8.47 - Rules and regulations; forms; applications without sworn oaths
Section 54:4-8.48 - Administration of oaths
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 54:4-8.59 - 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 54:4-8.62 - 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 54:4-8.66c - 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 54:4-8.69 - 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 54:4-8.76 - Short title.
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 54:4-10 - 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 54:4-23 - Assessment of real property; conditions for reassessment.
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 54:4-23.11 - Area of land included
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 54:4-23.16 - 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 54:4-24 - 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 54:4-35 - 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 54:4-39 - Amount appropriated for schools; notification by state comptroller
Section 54:4-40 - Amount required by general tax for state purposes; notification
Section 54:4-42 - 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 54:4-50 - 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 54:4-63.4 - 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 54:4-63.18 - 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 54:4-63.35 - 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 54:4-66.4 - 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 54:4-70 - 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 54:4-77 - 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 54:4-105 - 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 54:4-110 - "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 54:4-115 - 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 54:4-122.2 - Definitions
Section 54:4-122.4 - Bond of municipal collector; conditions
Section 54:4-122.6 - System of internal checks in lieu of minimum penalties
Section 54:4-122.8 - Tax bill receipting machine; approval; access; duties of clerk
Section 54:4-122.10 - Office deemed vacant on collector's failure to give bond
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 54:4-125 - 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 54:4-132 - 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-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-3 - Right of taxing district entitled to credit to sue for repayment of excess taxes
Section 54:4B-4 - Exclusive remedy; applicability
Section 54:5-2 - "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 54:5-14 - Schedule of fees for searches
Section 54:5-15 - Continuation searches; fee
Section 54:5-16 - Searches certified as correct; duplicates kept.
Section 54:5-18 - 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 54:5-18.5 - 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 54:5-34.2 - Notice to state by municipality
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 54:5-40 - 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 54:5-46 - Certificate of sale delivered to purchaser
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 54:5-53.2 - 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 54:5-64 - 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 54:5-86.2 - 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 54:5-90 - 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 54:5-104.43 - 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 54:5-104.62 - 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 54:5-104.75 - Other manner of foreclosure not precluded
Section 54:5-104.101 - Applicability of law
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 54:5-113.2 - 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 54:5-114.4a - 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 54:5-114.9 - Cancellation of tax sale certificate
Section 54:5-115 - Certain sales confirmed; subsequent liens continued
Section 54:5-116 - Lands acquired at tax sale; exchange for park lands
Section 54:5-122 - 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 54:5-126b - 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 54:6-2 - Titles under "Martin act" validated
Section 54:6-3 - Land sold for taxes to taxing district subject to "Martin act" proceedings
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 54:8-4 - 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-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-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-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-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-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-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-120 - Deposits in transportation fund or transportation benefit fund
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 54:10-4.6 - Determination of entire net income for member of combined group.
Section 54:10A-4.7 - Allocation factor for taxable members of 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 of managerial member.
Section 54:10A-4.11 - Determination of combined group on world-wide or 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-4.15 - Permitted deductions for computing entire net income.
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-5.24b - Carryover of R & D tax credit for certain taxpayers.
Section 54:10A-5.26 - Determination of taxpayer's liability.
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 for 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-6 - Allocation factor.
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-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-15.2 - Tax liability under $500; installment payment
Section 54:10A-15.4 - Underpayment; amount added to tax; interest.
Section 54:10A-15.5 - Franchise tax payments
Section 54:10A-15.8 - 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-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-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-34.1 - Filing of returns by certain banking corporations.
Section 54:10A-36 - Banking corporation defined
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-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 54:16-1 - 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 54:18-2 - 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-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-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-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-24.6 - 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-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-54 - Lien of taxes
Section 54:29A-55 - Tax a debt; preference
Section 54:29A-56 - Collection not to be stayed
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-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-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-54.1 - 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-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-8.15 - 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-8.19 - 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-8.25 - 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-8.47 - 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-8.47c - 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-8.55 - 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-8.61 - 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-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.