New Jersey Revised Statutes
Title 54 - Taxation
Section 54:50-33 - Warrant of satisfaction.

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 54:4-8.62 - 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 54:4-8.69 - 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 54:4-8.77 - 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 paymen...

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-4.4 - Definitions relative to computing entire net income and related member transactions.

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-5.24a - 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 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-5.48 - Tax credit for taxpayer's purchase of unit concrete products that utilize carbon footprint-reducing technology.

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 54:49-3.1 - 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.