New Jersey Revised Statutes
Title 54 - Taxation

Section 54:8A-70 - "Taxable year" ; "annual accounting period" and "calendar year" defined - 54:8A-70. "Taxable year" ; "annual accounting period" and "calendar year"...

Section 54:8A-91 - Procedure when inventories necessary to compute tax - 54:8A-91. Procedure when inventories necessary to compute tax Whenever the...

Section 54:8A-92 - Basis of property - 54:8A-92. Basis of property (a) The basis of property, except...

Section 54:8A-93 - Individuals of partnership liable for tax; computing; liquidation payments - 54:8A-93. Individuals of partnership liable for tax; computing; liquidation payments...

Section 54:8A-94 - Income taxes imposed by other states - 54:8A-94. Income taxes imposed by other states (a) A resident...

Section 54:8A-96.1 - Special tax provisions for poverty - 54:8A-96.1. Special tax provisions for poverty a. For the taxable...

Section 54:8A-96.2 - Procedure for claiming special tax provisions - 54:8A-96.2. Procedure for claiming special tax provisions The following procedures...

Section 54:8A-97 - Returns: of whom required; personal liability; report of changes - 54:8A-97. Returns: of whom required; personal liability; report of changes...

Section 54:8A-98 - Time of filing return; extensions - 54:8A-98. Time of filing return; extensions With respect to each...

Section 54:8A-99 - Tax due upon date fixed for filing return; effect of making or filing return - 54:8A-99. Tax due upon date fixed for filing return; effect...

Section 54:8A-100 - Taxable year; accounting method - 54:8A-100. Taxable year; accounting method (a) A taxpayer's taxable year...

Section 54:8A-101 - Employer to withhold tax - 54:8A-101. Employer to withhold tax (a) General. From and after...

Section 54:8A-101.1 - When withholding not required - 54:8A-101.1. When withholding not required Notwithstanding any provision of this...

Section 54:8A-102 - Withholding returns; notice to employer - 54:8A-102. Withholding returns; notice to employer (a) Every employer required...

Section 54:8A-103 - Employer's liability - 54:8A-103. Employer's liability Every employer required to deduct and withhold...

Section 54:8A-104 - Tax not to be collected from employer on payment; liability for penalties; interest; failure to pay tax withheld - 54:8A-104. Tax not to be collected from employer on payment;...

Section 54:8A-105 - Penalties; interest; abatement or remission - 54:8A-105. Penalties; interest; abatement or remission Any taxpayer who shall...

Section 54:8A-106 - Transportation benefits fund; use of fund - 54:8A-106. Transportation benefits fund; use of fund (a) All moneys...

Section 54:8A-107 - Balances accumulated as an endowment fund; use - 54:8A-107. Balances accumulated as an endowment fund; use So much...

Section 54:8A-108 - Refund to taxpayer upon unauthorized use of fund; formula for computing amount - 54:8A-108. Refund to taxpayer upon unauthorized use of fund; formula...

Section 54:8A-109 - General requirements concerning returns, notices, records, and statements - 54:8A-109. General requirements concerning returns, notices, records, and statements The...

Section 54:8A-110 - Information returns - 54:8A-110. Information returns The director may prescribe regulations and instructions...

Section 54:8A-111 - Review of director's decision - 54:8A-111. Review of director's decision (a) Appeal to tax court....

Section 54:8A-112 - General powers of the director - 54:8A-112. General powers of the director (a) General. The director...

Section 54:8A-113 - Order to compel compliance - 54:8A-113. Order to compel compliance (a) Failure to file tax...

Section 54:8A-114 - Controlling statute; exception - 54:8A-114. Controlling statute; exception The taxes imposed by this act...

Section 54:8A-115 - Relief requirements on residents - 54:8A-115. Relief requirements on residents If it shall appear to...

Section 54:8A-116 - Administration of act - 54:8A-116. Administration of act (a) The Division of Taxation in...

Section 54:8A-117 - Severability clause - 54:8A-117. Severability clause If any provision of this act, or...

Section 54:8A-118 - Act operative - 54:8A-118. Act operative This act shall take effect immediately, but...

Section 54:8A-119 - Liability for either income tax or emergency transportation tax or transportation benefits tax - 54:8A-119. Liability for either income tax or emergency transportation tax...

Section 54:8A-120 - Deposits in transportation fund or transportation benefit fund - 54:8A-120. Deposits in transportation fund or transportation benefit fund Notwithstanding...

Section 54:8A-121 - Transfer of amounts between transportation fund or transportation benefit fund and property tax relief fund; authorization - 54:8A-121. Transfer of amounts between transportation fund or transportation benefit...

Section 54:8A-122 - Inapplicability of emergency transportation tax and transportation benefits tax to commuter if reciprocal agreement with critical area state exists - 54:8A-122. Inapplicability of emergency transportation tax and transportation benefits tax...

Section 54:8A-123 - Effective date; time of application - 54:8A-123. Effective date; time of application This act shall take...

Section 54:10A-1 - Short title - 54:10A-1. Short title This act shall be known as the...

Section 54:10A-2 - Payment of annual franchise tax. - 54:10A-2 Payment of annual franchise tax. 2. Every domestic or...

Section 54:10A-3 - Corporations exempt. - 54:10A-3 Corporations exempt. 3. The following corporations shall be exempt...

Section 54:10A-4 - Definitions. - 54:10A-4 Definitions. 4. For the purposes of this act, unless...

Section 54:10A-4.1 - TEFA as State tax. - 54:10A-4.1 TEFA as State tax. 68. Notwithstanding the use of...

Section 54:10A-4.2 - Attachment of certificate to return for net operating loss carryover. - 54:10A-4.2 Attachment of certificate to return for net operating loss...

Section 54:10A-4.3 - Carryover of net operating loss for certain taxpayers. - 54:10A-4.3 Carryover of net operating loss for certain taxpayers. 1....

Section 54:10A-4.4 - Definitions relative to computing entire net income and related member transactions. - 54:10A-4.4 Definitions relative to computing entire net income and related...

Section 54:10A-4.5 - Carryover of net operating loss for privilege period as deduction; exceptions. - 54:10A-4.5 Carryover of net operating loss for privilege period as...

Section 54:10-4.6 - Determination of entire net income for member of combined group. - 54:10-4.6 Determination of entire net income for member of combined...

Section 54:10A-4.7 - Allocation factor for taxable members of combined group. - 54:10A-4.7 Allocation factor for taxable members of combined group. 19....

Section 54:10A-4.8 - Combined unitary tax return filed by combined group. - 54:10A-4.8 Combined unitary tax return filed by combined group. 20....

Section 54:10A-4.9 - Use of alternative minimum assessment credit. - 54:10A-4.9 Use of alternative minimum assessment credit. 21. A combined...

Section 54:10A-4.10 - Determination of managerial member. - 54:10A-4.10 Determination of managerial member. 22. a. Determination of Managerial...

Section 54:10A-4.11 - Determination of combined group on world-wide or affiliated group basis. - 54:10A-4.11 Determination of combined group on world-wide or affiliated group...

Section 54:10A-4.12 - Conditions for waiver of penalties, interest. - 54:10A-4.12 Conditions for waiver of penalties, interest. 24. Following the...

Section 54:10A-4.13 - Severability. - 54:10A-4.13 Severability. 28. If any material provision within a clause,...

Section 54:10A-4.14 - Regulations. - 54:10A-4.14 Regulations. 29. Notwithstanding the provisions of the "Administrative Procedure...

Section 54:10A-4.15 - Permitted deductions for computing entire net income. - 54:10A-4.15 Permitted deductions for computing entire net income. For privilege...

Section 54:10A-5 - Franchise tax. - 54:10A-5 Franchise tax. 5. The franchise tax to be annually...

Section 54:10A-5b - Credit for air carrier, certain circumstances. - 54:10A-5b Credit for air carrier, certain circumstances. 29. An air...

Section 54:10A-5.1 - Corporation surtax - 54:10A-5.1. Corporation surtax In addition to the franchise tax paid...

Section 54:10A-5.2 - Determination of rate - 54:10A-5.2. Determination of rate The Director of the Division of...

Section 54:10A-5.3 - Recycling equipment tax credit - 54:10A-5.3 Recycling equipment tax credit a. A taxpayer who purchases...

Section 54:10A-5.4 - Short title - 54:10A-5.4. Short title 1. This act shall be known and...

Section 54:10A-5.5 - Definitions relative to new jobs investment tax credit. - 54:10A-5.5 Definitions relative to new jobs investment tax credit. 2....

Section 54:10A-5.6 - Determination of taxpayer credit allowed. - 54:10A-5.6 Determination of taxpayer credit allowed. 3. a. A taxpayer...

Section 54:10A-5.7 - Determination of aggregate annual credit allowed - 54:10A-5.7. Determination of aggregate annual credit allowed 4. a. The...

Section 54:10A-5.8 - Qualified investment in property purchased for business relocation, expansion - 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. - 54:10A-5.9 New jobs factor to determine amount of credit allowed....

Section 54:10A-5.10 - Changes affecting tax credit - 54:10A-5.10. Changes affecting tax credit 7. a. If during any...

Section 54:10A-5.11 - Disposal of property; treatment under act. - 54:10A-5.11 Disposal of property; treatment under act. 8. a. (1)...

Section 54:10A-5.12 - Maintenance of records - 54:10A-5.12. Maintenance of records 9. a. A taxpayer that claims...

Section 54:10A-5.13 - Entitlement to credit established by taxpayer - 54:10A-5.13. Entitlement to credit established by taxpayer 10. a. The...

Section 54:10A-5.14 - Report to Governor, Legislature - 54:10A-5.14. Report to Governor, Legislature 11. The Director of the...

Section 54:10A-5.15 - Provision of quarterly employment reports - 54:10A-5.15. Provision of quarterly employment reports 12. Notwithstanding the provisions...

Section 54:10A-5.16 - Short title - 54:10A-5.16. Short title 1. This act shall be known and...

Section 54:10A-5.17 - Definitions. - 54:10A-5.17 Definitions. 2. For the purposes of this act: "Control,"...

Section 54:10A-5.18 - Taxpayer credit. - 54:10A-5.18 Taxpayer credit. 3. a. A taxpayer shall be allowed...

Section 54:10A-5.19 - Computation of tax credit - 54:10A-5.19. Computation of tax credit 4. a. A taxpayer allowed...

Section 54:10A-5.20 - Maintenance of records - 54:10A-5.20. Maintenance of records 5. a. A taxpayer that claims...

Section 54:10A-5.21 - Required reports - 54:10A-5.21. Required reports 6. The Director of the Division of...

Section 54:10A-5.22 - Election as a New Jersey S corporation. - 54:10A-5.22 Election as a New Jersey S corporation. 3. a....

Section 54:10A-5.22a - Regulatory requirements, granting retroactive election, authorization. - 54:10A-5.22a Regulatory requirements, granting retroactive election, authorization. 24. The Directors...

Section 54:10A-5.23 - Requirements for New Jersey S corporation. - 54:10A-5.23 Requirements for New Jersey S corporation. 4. a. Each...

Section 54:10A-5.24 - Taxpayer credit for certain research activities. - 54:10A-5.24 Taxpayer credit for certain research activities. 1. a. A...

Section 54:10A-5.24a - Attachment of certificate to return for research and development tax credit carryover. - 54:10A-5.24a Attachment of certificate to return for research and development...

Section 54:10A-5.24b - Carryover of R & D tax credit for certain taxpayers. - 54:10A-5.24b Carryover of R & D tax credit for certain...

Section 54:10A-5.25 - Installment payments of estimated corporation business tax for certain public utilities. - 54:10A-5.25 Installment payments of estimated corporation business tax for certain...

Section 54:10A-5.26 - Determination of taxpayer's liability. - 54:10A-5.26 Determination of taxpayer's liability. 4. If, in the first...

Section 54:10A-5.27 - Consequences of failure to distribute required Energy Tax receipts property tax relief. - 54:10A-5.27 Consequences of failure to distribute required Energy Tax receipts...

Section 54:10A-5.28 - Short title. - 54:10A-5.28 Short title. 1. Sections 1 through 3 of P.L.1997,...

Section 54:10A-5.29 - Definitions relative to emergency businesses. - 54:10A-5.29 Definitions relative to emergency businesses. 2. As used in...

Section 54:10A-5.30 - Taxpayer allowed credit. - 54:10A-5.30 Taxpayer allowed credit. 3. a. (1) A taxpayer, upon...

Section 54:10A-5.31 - Tax credit for purchase of effluent treatment, conveyance equipment. - 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. - 54:10A-5.32 Temporary regulations for effluent treatment tax credit. 2. Notwithstanding...

Section 54:10A-5.33 - Tax credit for remediation of contaminated site. - 54:10A-5.33 Tax credit for remediation of contaminated site. 1. a....

Section 54:10A-5.34 - Eligibility for tax credit. - 54:10A-5.34 Eligibility for tax credit. 2. To be eligible for...

Section 54:10A-5.35 - Additional requirements for eligibility. - 54:10A-5.35 Additional requirements for eligibility. 3. In addition to the...

Section 54:10A-5.36 - Corporation business tax benefit certificate transfer program. - 54:10A-5.36 Corporation business tax benefit certificate transfer program. 4. a....

Section 54:10A-5.37 - Performance evaluation review committee; report. - 54:10A-5.37 Performance evaluation review committee; report. 5. On or before...

Section 54:10A-5.38 - Tax credit for employment of certain handicapped persons. - 54:10A-5.38 Tax credit for employment of certain handicapped persons. 1.a....

Section 54:10A-5.39b - Credit against tax imposed for qualified film production expenses. - 54:10A-5.39b Credit against tax imposed for qualified film production expenses....

Section 54:10A-5.40 - Imposition of surtax on liability. - 54:10A-5.40 Imposition of surtax on liability. 1. In addition to...

Section 54:10A-5.41 - Assessment, payment of surtax. - 54:10A-5.41 Assessment, payment of surtax. 1. a. In addition to...

Section 54:10A-5.42 - Credit against corporation business tax - 54:10A-5.42. Credit against corporation business tax 8. a. The Director...

Section 54:10A-5.43 - Tax credit for certain corporate member. - 54:10A-5.43 Tax credit for certain corporate member. 11. Where the...

Section 54:10A-5.44 - Credit against tax imposed pursuant to C.54:10A-5. - 54:10A-5.44 Credit against tax imposed pursuant to C.54:10A-5. 1. a....

Section 54:10A-5.45 - Tax credit for employer of employee who donates organ, bone marrow. - 54:10A-5.45 Tax credit for employer of employee who donates organ,...

Section 54:10A-5.46 - Credit against certain tax. - 54:10A-5.46 Credit against certain tax. 15. For privilege periods ending...

Section 54:10A-5.47 - Credit against tax; definitions. - 54:10A-5.47 Credit against tax; definitions. 106. a. For privilege periods...

Section 54:10A-5.48 - Tax credit for taxpayer's purchase of unit concrete products that utilize carbon footprint-reducing technology. - 54:10A-5.48 Tax credit for taxpayer's purchase of unit concrete products...

Section 54:10A-6 - Allocation factor. - 54:10A-6 Allocation factor. 6. The portion of a taxpayer's entire...

Section 54:10A-6.1 - "Operational income" defined; related corporate expenses not deductible; conditions; forms; rules. - 54:10A-6.1 "Operational income" defined; related corporate expenses not deductible; conditions;...

Section 54:10A-6.2 - Determination of receipts from services, alternative minimum assessment; definitions. - 54:10A-6.2 Determination of receipts from services, alternative minimum assessment; definitions....

Section 54:10A-6.3 - Determination of sales fraction for airline. - 54:10A-6.3 Determination of sales fraction for airline. 2. Notwithstanding the...

Section 54:10A-6.4 - Definitions. - 54:10A-6.4 Definitions. 9. a. As used in this section: "Investment...

Section 54:10A-6.5 - Computation of entire net income. - 54:10A-6.5 Computation of entire net income. 2. For privilege periods...

Section 54:10A-7 - "Compensation of officers and employees within state" defined - 54:10A-7. "Compensation of officers and employees within state" defined As...

Section 54:10A-8 - Adjustment of allocation factor - 54:10A-8. Adjustment of allocation factor If it shall appear to...

Section 54:10A-9 - Taxpayer holding stock of subsidiary; deductions from net worth; "subsidiary" defined - 54:10A-9. Taxpayer holding stock of subsidiary; deductions from net worth;...

Section 54:10A-10 - Evasion of tax; adjustments and redeterminations; obtaining information. - 54:10A-10 Evasion of tax; adjustments and redeterminations; obtaining information. 10....

Section 54:10A-11 - Receivers and others subject to tax - 54:10A-11. Receivers and others subject to tax Any receiver, referee,...

Section 54:10A-13 - Report of changed, corrected taxable income - 54:10A-13. Report of changed, corrected taxable income 13. If the...

Section 54:10A-14 - Director may require taxpayer to submit information. - 54:10A-14 Director may require taxpayer to submit information. 14. (a)...

Section 54:10A-14.1 - Records available for inspection, examination. - 54:10A-14.1 Records available for inspection, examination. 49. Every domestic or...

Section 54:10A-15 - Annual tax payable; manner of payment. - 54:10A-15 Annual tax payable; manner of payment. 15. The tax...

Section 54:10A-15.1 - Fiscal or calendar accounting years between December 31, 1980 and December 31, 1984; schedule of installment payments - 54:10A-15.1. Fiscal or calendar accounting years between December 31, 1980...

Section 54:10A-15.2 - Tax liability under $500; installment payment - 54:10A-15.2. Tax liability under $500; installment payment With respect to...

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 - 54:10A-15.3. Taxpayer in bankruptcy or receivership, or with nonrecurring extraordinary...

Section 54:10A-15.4 - Underpayment; amount added to tax; interest. - 54:10A-15.4 Underpayment; amount added to tax; interest. 5. a. In...

Section 54:10A-15.5 - Franchise tax payments - 54:10A-15.5. Franchise tax payments Telecommunications carriers other than local exchange...

Section 54:10A-15.6 - Provisions concerning certain limited, foreign limited liability companies, computation, allocation for members. - 54:10A-15.6 Provisions concerning certain limited, foreign limited liability companies, computation,...

Section 54:10A-15.7 - Provisions concerning certain limited, foreign limited partnerships, computation, allocation for partners. - 54:10A-15.7 Provisions concerning certain limited, foreign limited partnerships, computation, allocation...

Section 54:10A-15.8 - Installment payments. - 54:10A-15.8 Installment payments. 5. a. Notwithstanding the provisions of subsection...

Section 54:10A-15.9 - Liability of taxpayers for privilege periods beginning in CY2001. - 54:10A-15.9 Liability of taxpayers for privilege periods beginning in CY2001....

Section 54:10A-15.10 - Regulations, forms. - 54:10A-15.10 Regulations, forms. 7. a. The director shall adopt regulations...

Section 54:10A-15.11 - Tax payment by certain partnerships; definitions. - 54:10A-15.11 Tax payment by certain partnerships; definitions. 12. a. (1)...

Section 54:10A-16 - Lien - 54:10A-16. Lien The tax imposed by this act shall constitute...

Section 54:10A-17 - Determination of net worth, income; failure to file return. - 54:10A-17 Determination of net worth, income; failure to file return....

Section 54:10A-18 - Forms; certification; S corporation, professional service corporation returns. - 54:10A-18 Forms; certification; S corporation, professional service corporation returns. 18....

Section 54:10A-19 - Extension for filing returns; interest. - 54:10A-19 Extension for filing returns; interest. 19. The director may...

Section 54:10A-19.1 - Examination of returns, assessment. - 54:10A-19.1 Examination of returns, assessment. 10. (a) (Deleted by amendment,...

Section 54:10A-19.2 - Appeal to tax court, claim for refund. - 54:10A-19.2 Appeal to tax court, claim for refund. 11. a....

Section 54:10A-19.3 - Effective date - 54:10A-19.3. Effective date This act shall take effect immediately, and...

Section 54:10A-20 - Injunctive relief as one of remedies for collection. - 54:10A-20 Injunctive relief as one of remedies for collection. 20....

Section 54:10A-21 - Failure of foreign corporation to pay tax; revocation of certificate of authority. - 54:10A-21 Failure of foreign corporation to pay tax; revocation of...

Section 54:10A-22 - Forfeiture of charter for failure to pay tax - 54:10A-22. Forfeiture of charter for failure to pay tax Any...

Section 54:10A-23 - State tax uniform procedure law governs - 54:10A-23. State tax uniform procedure law governs The administration, collection...

Section 54:10A-24 - Annual appropriation for free public schools - 54:10A-24. Annual appropriation for free public schools Out of the...

Section 54:10A-25 - Partial invalidity - 54:10A-25. Partial invalidity If any clause, sentence, paragraph, section or...

Section 54:10A-26 - Repeal; existing obligations not affected - 54:10A-26. Repeal; existing obligations not affected Sections 54:13-1 through 54:13-8...

Section 54:10A-27 - Rules, regulations. - 54:10A-27 Rules, regulations. 28. The director shall prescribe and issue...

Section 54:10A-28 - Effective date. - 54:10A-28 Effective date. 29. This act shall take effect January...

Section 54:10A-29 - Certificate; $25 per corporation - 54:10A-29. Certificate; $25 per corporation (a) Upon the receipt of...

Section 54:10A-30 - Release of property from lien. - 54:10A-30 Release of property from lien. 4. The director upon...

Section 54:10A-31 - Limitations; cancellation of taxes barred; rights not affected - 54:10A-31. Limitations; cancellation of taxes barred; rights not affected When...

Section 54:10A-32 - Effective date - 54:10A-32. Effective date The provisions of this act shall be...

Section 54:10A-33 - Banking corporations; collected business corporation and business personal property taxes; apportionment; certification; payment - 54:10A-33. Banking corporations; collected business corporation and business personal property...

Section 54:10A-34 - Banking corporations; annual franchise tax; deductions for international banking facilities - 54:10A-34. Banking corporations; annual franchise tax; deductions for international banking...

Section 54:10A-34.1 - Filing of returns by certain banking corporations. - 54:10A-34.1 Filing of returns by certain banking corporations. 16. a....

Section 54:10A-35 - Banking corporation tax revenues; distribution to municipalities under L.1966, c. 135; prohibition - 54:10A-35. Banking corporation tax revenues; distribution to municipalities under L.1966,...

Section 54:10A-36 - Banking corporation defined - 54:10A-36. Banking corporation defined As used in this act, "banking...

Section 54:10A-37 - Banking corporations; nonqualification as investment company or regulated investment company - 54:10A-37. Banking corporations; nonqualification as investment company or regulated investment...

Section 54:10A-38 - Financial business corporations; revenues from taxes, penalties and interest; apportionment to governmental units; certification; payment - 54:10A-38. Financial business corporations; revenues from taxes, penalties and interest;...

Section 54:10A-39 - Financial business corporations; revenue from taxes; distribution to municipalities; prohibition - 54:10A-39. Financial business corporations; revenue from taxes; distribution to municipalities;...

Section 54:10A-40 - Financial business corporations; tax; payment - 54:10A-40. Financial business corporations; tax; payment During each of the...

Section 54:11-1 - Voiding charter of delinquent corporations; extension of time for payment - 54:11-1. Voiding charter of delinquent corporations; extension of time for...

Section 54:11-2 - Delinquents reported to secretary of state; proclamation voiding charter - 54:11-2. Delinquents reported to secretary of state; proclamation voiding charter...

Section 54:11-4 - Reinstatement of charters voided by mistake - 54:11-4. Reinstatement of charters voided by mistake When the Secretary...

Section 54:11-5 - Reinstatement upon payment of amount fixed; exceptions - 54:11-5. Reinstatement upon payment of amount fixed; exceptions If the...

Section 54:11-6 - Action for appointment of a receiver - 54:11-6. Action for appointment of a receiver After a corporation...

Section 54:11-7 - Judgment for tax due; execution to issue - 54:11-7. Judgment for tax due; execution to issue In an...

Section 54:11-8 - Transfer of intangible corporate assets to receiver for sale - 54:11-8. Transfer of intangible corporate assets to receiver for sale...

Section 54:11-9 - Sale of intangible corporate assets; disposition of proceeds - 54:11-9. Sale of intangible corporate assets; disposition of proceeds After...

Section 54:11D-1 - Annual appropriation; allocation - 54:11D-1. Annual appropriation; allocation The Legislature shall appropriate annually not...

Section 54:11D-5 - Annual payment and distribution to municipalities - 54:11D-5. Annual payment and distribution to municipalities The State Treasurer...

Section 54:11D-6 - Distribution - 54:11D-6. Distribution The distribution required to be made by the...

Section 54:11D-7 - Apportionment of amounts to be raised in taxing districts; equalization table; assumed assessed value of property - 54:11D-7. Apportionment of amounts to be raised in taxing districts;...

Section 54:11D-8 - Review - 54:11D-8. Review No appeal or review may be taken by...

Section 54:11D-9 - Rules and regulations; delegation of powers - 54:11D-9. Rules and regulations; delegation of powers (a) The Director...

Section 54:12-1 - Books, records and documents; custody - 54:12-1. Books, records and documents; custody All books, accounts, blanks,...

Section 54:14-1 - Time when taxes due; notification of deductions; interest charged - 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 - 54:14-2. Book, records, etc. to Director of Division of Taxation...

Section 54:14-3 - Penalty upon failure to produce books or records - 54:14-3. Penalty upon failure to produce books or records A...

Section 54:14-5 - Action at law to recover tax; preferred debt in case of insolvency - 54:14-5. Action at law to recover tax; preferred debt in...

Section 54:14-6 - Injunctive relief against exercise of powers by delinquent corporation - 54:14-6. Injunctive relief against exercise of powers by delinquent corporation...

Section 54:15-1 - Appeal to tax court - 54:15-1. Appeal to tax court A corporation which considers a...

Section 54:15-2 - Investigation by board; examination of corporation officers and books - 54:15-2. Investigation by board; examination of corporation officers and books...

Section 54:15-3 - Correction of tax; penalties in certain cases - 54:15-3. Correction of tax; penalties in certain cases If a...

Section 54:15B-1 - Short title - 54:15B-1. Short title 1. This act shall be known and...

Section 54:15B-2 - Definitions. - 54:15B-2 Definitions. 2. For the purposes of this act: "Aviation...

Section 54:15B-2.1 - Receipts not included as gross receipts. - 54:15B-2.1 Receipts not included as gross receipts. 7. a. "Gross...

Section 54:15B-2.2 - Definitions; phase out of petroleum products gross receipts tax - 54:15B-2.2. Definitions; phase out of petroleum products gross receipts tax...

Section 54:15B-3 - Petroleum products tax. - 54:15B-3 Petroleum products tax. 3. a. (1) (a) There is...

Section 54:15B-4 - Additional tax - 54:15B-4. Additional tax 4. The taxes imposed under the provisions...

Section 54:15B-5 - Gross receipts; credit against petroleum products tax - 54:15B-5. Gross receipts; credit against petroleum products tax 5. a....

Section 54:15B-6 - Registration with director - 54:15B-6. Registration with director 6. A company subject to tax...

Section 54:15B-7 - Filing of return; payment of tax. - 54:15B-7 Filing of return; payment of tax. 7. a. A...

Section 54:15B-8 - Determination of tax due; powers of director. - 54:15B-8 Determination of tax due; powers of director. 8. a....

Section 54:15B-9 - Payment of petroleum products tax, nonpayment, fourth degree crime. - 54:15B-9 Payment of petroleum products tax, nonpayment, fourth degree crime....

Section 54:15B-10 - Reimbursement of petroleum products tax to federal entity. - 54:15B-10 Reimbursement of petroleum products tax to federal entity. a....

Section 54:15B-11 - Payment of reimbursement, fraudulent collection, fourth degree crime - 54:15B-11. Payment of reimbursement, fraudulent collection, fourth degree crime a....

Section 54:15B-12 - Recognition as licensed company, direct payment of taxes - 54:15B-12. Recognition as licensed company, direct payment of taxes Licensed...

Section 54:15B-13 - Tax levied on persons holding certain fuels. - 54:15B-13 Tax levied on persons holding certain fuels. 17. a....

Section 54:15B-14 - Fuel dealers, distributors, certain, refunds permitted, "bad debt" defined. - 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. - 54:15C-1 Tax on transfer over $1,000,000 of controlling interest in...

Section 54:16-1 - Definition of marine insurances - 54:16-1. Definition of marine insurances As used in this chapter...

Section 54:16-2 - Imposition of tax - 54:16-2. Imposition of tax With the exception of license fees,...

Section 54:16-3 - Underwriting profit; how computed - 54:16-3. Underwriting profit; how computed The term "underwriting profit" as...

Section 54:16-4 - Net earned premiums; how computed - 54:16-4. Net earned premiums; how computed Net earned premiums on...

Section 54:16-5 - Losses incurred; definition - 54:16-5. Losses incurred; definition As used in this chapter "losses...

Section 54:16-6 - Expenses incurred; how computed - 54:16-6. Expenses incurred; how computed In computing the underwriting profit,...

Section 54:16-7 - Reports by marine insurance companies - 54:16-7. Reports by marine insurance companies Every insurer transacting marine...

Section 54:16-8 - Computation of tax - 54:16-8. Computation of tax 54:16-8. Computation of tax. If the...

Section 54:16-9 - Report of commissioner of banking and insurance to tax commissioner - 54:16-9. Report of commissioner of banking and insurance to tax...

Section 54:16-10 - Due date of tax - 54:16-10. Due date of tax Each insurer subject to the...

Section 54:17-6 - Payments reported to comptroller - 54:17-6. Payments reported to comptroller The state tax commissioner shall...

Section 54:18-1 - Annual reports, payments to New Jersey State Firemen's Association; effects of noncompliance - 54:18-1 Annual reports, payments to New Jersey State Firemen's Association;...

Section 54:18-2 - Returns by agents, brokers, insurers; payments to association - 54:18-2 Returns by agents, brokers, insurers; payments to association 54:18-2....

Section 54:18-3 - Account books - 54:18-3 Account books 54:18-3. Every agent, broker, or insurer residing...

Section 54:18-4 - Penalty for noncompliance by agent, broker, or insurer - 54:18-4 Penalty for noncompliance by agent, broker, or insurer 54:18-4....

Section 54:18-5 - Revocation of authority of agent, broker, or insurer - 54:18-5 Revocation of authority of agent, broker, or insurer 54:18-5....

Section 54:18-7 - Effect of chapter on reciprocal legislation - 54:18-7 Effect of chapter on reciprocal legislation 54:18-7. This chapter...

Section 54:18-8 - Use of monies - 54:18-8 Use of monies 7. All monies received by the...

Section 54:18A-1 - Annual tax return; payment by companies; dates due; credit - 54:18A-1. Annual tax return; payment by companies; dates due; credit...

Section 54:18A-1a - Equivalent of franchise tax to municipalities and counties - 54:18A-1a. Equivalent of franchise tax to municipalities and counties a....

Section 54:18A-1.1 - Extension of time filing return; due date for payment - 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 - 54:18A-1.2. Administration, collection and enforcement of tax imposed The administration,...

Section 54:18A-1.3 - Examination of returns, assessment - 54:18A-1.3. Examination of returns, assessment 5. (a) (Deleted by amendment,...

Section 54:18A-2 - Amount of tax, additional tax, percentage reduction. - 54:18A-2 Amount of tax, additional tax, percentage reduction. 2. (a)...

Section 54:18A-3 - Amount of tax, life insurance companies; additional tax. - 54:18A-3 Amount of tax, life insurance companies; additional tax. 3....

Section 54:18A-4 - Taxable premiums collected - 54:18A-4. Taxable premiums collected Subject to the provisions of section...

Section 54:18A-5 - Gross contract premiums - 54:18A-5. Gross contract premiums Subject to the provisions of section...

Section 54:18A-5.1 - Life insurance companies; determination of annual tax - 54:18A-5.1. Life insurance companies; determination of annual tax For determining...

Section 54:18A-6 - Maximum amount of taxable premiums. - 54:18A-6 Maximum amount of taxable premiums. 6. a. In the...

Section 54:18A-7 - Time of payment - 54:18A-7. Time of payment The taxes imposed by this act...

Section 54:18A-8 - Reports - 54:18A-8. Reports Every insurance company subject to the provisions of...

Section 54:18A-9 - Inapplicability to fraternal beneficiary society, certain insurance companies. - 54:18A-9 Inapplicability to fraternal beneficiary society, certain insurance companies. 16....

Section 54:18A-10 - Partial invalidity - 54:18A-10. Partial invalidity If any section of this act, or...

Section 54:18A-11 - Effective date - 54:18A-11. Effective date This act shall take effect immediately; except...

Section 54:29A-1 - Short title - 54:29A-1. Short title This act shall be known as the...

Section 54:29A-2 - Definitions - 54:29A-2. Definitions As used in this act, unless the context...

Section 54:29A-4 - Property not used for railroad purposes - 54:29A-4. Property not used for railroad purposes All the property...

Section 54:29A-5 - Municipal assessment of benefits; delegation of powers by commissioner - 54:29A-5. Municipal assessment of benefits; delegation of powers by commissioner...

Section 54:29A-6 - General powers of commissioner - 54:29A-6. General powers of commissioner The commissioner is hereby authorized...

Section 54:29A-7 - Property taxable; rate - 54:29A-7. Property taxable; rate There is hereby levied an annual...

Section 54:29A-7.1 - Real property deemed to be in railroad use regardless of ownership or possession - 54:29A-7.1. Real property deemed to be in railroad use regardless...

Section 54:29A-8 - Leased property - 54:29A-8. Leased property If the property of a railroad be...

Section 54:29A-10 - Grade crossing improvements exempt - 54:29A-10. Grade crossing improvements exempt The value of the taxable...

Section 54:29A-11 - Assessment in lieu - 54:29A-11. Assessment in lieu Taxes assessed pursuant to this act...

Section 54:29A-12 - Assessment procedure - 54:29A-12. Assessment procedure Property taxable under this act shall be...

Section 54:29A-13 - Franchise excise - 54:29A-13. Franchise excise An annual franchise tax is hereby levied...

Section 54:29A-14 - Measure of franchise tax - 54:29A-14. Measure of franchise tax For the purpose of this...

Section 54:29A-15 - Assessment; franchise tax - 54:29A-15. Assessment; franchise tax On or before July twenty-second in...

Section 54:29A-16 - Local assessors; information returns - 54:29A-16. Local assessors; information returns The assessors in all taxing...

Section 54:29A-17 - Classification of railroad property; valuation of class II property; statement - 54:29A-17. Classification of railroad property; valuation of class II property;...

Section 54:29A-17.1 - Valuation; improvements to capital facilities - 54:29A-17.1. Valuation; improvements to capital facilities The value of all...

Section 54:29A-18.1 - Inspection of classifications and valuations; informal conference; delivery of statement - 54:29A-18.1. Inspection of classifications and valuations; informal conference; delivery of...

Section 54:29A-21 - Tax statements - 54:29A-21. Tax statements Within 10 days after completion of his...

Section 54:29A-22 - Certification to Comptroller - 54:29A-22. Certification to Comptroller After completion of his assessments, the...

Section 54:29A-23 - Tax for State use - 54:29A-23. Tax for State use All receipts from taxation of...

Section 54:29A-24.1 - Replacement revenue to municipalities - 54:29A-24.1. Replacement revenue to municipalities In order to provide replacement...

Section 54:29A-24.2 - Definitions - 54:29A-24.2. Definitions As hereinafter used in this act, the following...

Section 54:29A-24.3 - Appropriation and payment of state aid; amount; adjustments - 54:29A-24.3. Appropriation and payment of state aid; amount; adjustments State...

Section 54:29A-24.4 - Payment to collector or other proper officer; time; manner - 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 - 54:29A-24.5. Delivery of statement to municipality concerning state aid payable...

Section 54:29A-24.6 - Adjustments in valuation - 54:29A-24.6. Adjustments in valuation Notwithstanding any other provision of this...

Section 54:29A-25 - Reassessment; property omitted - 54:29A-25. Reassessment; property omitted a. Whenever the commissioner shall determine...

Section 54:29A-26 - Review of assessments; notice - 54:29A-26. Review of assessments; notice For the purpose of reviewing...

Section 54:29A-27 - Period of limitations - 54:29A-27. Period of limitations 27. Period of limitations. The power...

Section 54:29A-28 - Certification to Comptroller - 54:29A-28. Certification to Comptroller The commissioner shall certify the amount...

Section 54:29A-29 - Credit for taxes paid locally - 54:29A-29. Credit for taxes paid locally Any company having paid...

Section 54:29A-30 - Disposition of receipts - 54:29A-30. Disposition of receipts Any taxes collected upon assessments for...

Section 54:29A-31 - Appeal to tax court - 54:29A-31. Appeal to tax court Any taxpayer desiring to contest...

Section 54:29A-32 - Complaint and notice - 54:29A-32. Complaint and notice A copy of the complaint and...

Section 54:29A-33 - Hearing upon complaint - 54:29A-33. Hearing upon complaint The State Board of Tax Appeals...

Section 54:29A-34 - Conclusion of hearings - 54:29A-34. Conclusion of hearings The State Board of Tax Appeals...

Section 54:29A-35 - Certifications - 54:29A-35. Certifications Whenever a final determination of the tax court,...

Section 54:29A-43.1 - Dual assessment; appeal to tax court - 54:29A-43.1. Dual assessment; appeal to tax court If property of...

Section 54:29A-43.6 - Repeals - 54:29A-43.6. Repeals Sections 41, 42 and 43 of the "railroad...

Section 54:29A-44 - Returns of information - 54:29A-44. Returns of information a. On or before March first...

Section 54:29A-45 - Returns; form and content - 54:29A-45. Returns; form and content All statements and schedules required...

Section 54:29A-46 - Payments; due dates - 54:29A-46. Payments; due dates The full amount of franchise tax...

Section 54:29A-46.1 - Payment of franchise tax assessed for 1941 - 54:29A-46.1. Payment of franchise tax assessed for 1941 Any taxpayer...

Section 54:29A-48 - Payment by person interested - 54:29A-48. Payment by person interested If a taxpayer shall be...

Section 54:29A-49 - Payment pending litigation; credits - 54:29A-49. Payment pending litigation; credits Any taxpayer may pay the...

Section 54:29A-50 - Payments pending litigation; distribution - 54:29A-50. Payments pending litigation; distribution Notwithstanding any law prohibiting the...

Section 54:29A-51 - Extension of time - 54:29A-51. Extension of time The commissioner, for good and sufficient...

Section 54:29A-52 - Penalties - 54:29A-52. Penalties If any taxpayer shall willfully neglect to make...

Section 54:29A-53 - Interest - 54:29A-53. Interest Taxes heretofore imposed pursuant to any law for...

Section 54:29A-54 - Lien of taxes - 54:29A-54. Lien of taxes The taxes imposed by this act...

Section 54:29A-55 - Tax a debt; preference - 54:29A-55. Tax a debt; preference The taxes imposed by this...

Section 54:29A-56 - Collection not to be stayed - 54:29A-56. Collection not to be stayed The payment or collection...

Section 54:29A-57 - Additional remedy; certificate that taxpayer is indebted, under act for taxation of railroads; entry - 54:29A-57. Additional remedy; certificate that taxpayer is indebted, under act...

Section 54:29A-58 - Action to enforce lien - 54:29A-58. Action to enforce lien In any case, where there...

Section 54:29A-59 - Parties to proceedings - 54:29A-59. Parties to proceedings All persons having liens upon or...

Section 54:29A-60 - Determination of rights; direction of sale - 54:29A-60. Determination of rights; direction of sale The court shall...

Section 54:29A-61 - Receivership - 54:29A-61. Receivership In any such proceeding, at the instance of...

Section 54:29A-62 - Rules and regulations - 54:29A-62. Rules and regulations The commissioner is hereby authorized and...

Section 54:29A-63 - Audits and investigations - 54:29A-63. Audits and investigations For the purpose of administering this...

Section 54:29A-64 - Hearings; oaths - 54:29A-64. Hearings; oaths The commissioner, or any employee of the...

Section 54:29A-65 - Subpoenas - 54:29A-65. Subpoenas The commissioner may issue subpoenas to compel the...

Section 54:29A-66 - Employment of technical assistants - 54:29A-66. Employment of technical assistants In order to obtain the...

Section 54:29A-67 - Personal knowledge of commissioner - 54:29A-67. Personal knowledge of commissioner The commissioner, and any person...

Section 54:29A-68 - Attendance of Attorney-General - 54:29A-68. Attendance of Attorney-General The Attorney-General shall attend the hearings...

Section 54:29A-69 - Employment of assistant counsel - 54:29A-69. Employment of assistant counsel The Attorney-General may, with the...

Section 54:29A-70 - Criminal penalties - 54:29A-70. Criminal penalties Any person who shall fail to file...

Section 54:29A-71 - False swearing - 54:29A-71. False swearing Any person who shall swear to, affirm,...

Section 54:29A-72 - Offenses committed at Trenton - 54:29A-72. Offenses committed at Trenton The failure to do any...

Section 54:29A-73 - Payment and returns for 1941 - 54:29A-73. Payment and returns for 1941 The commissioner is hereby...

Section 54:29A-74 - Construction; other taxes - 54:29A-74. Construction; other taxes All other State and local taxes...

Section 54:29A-74.1 - Construction; in lieu of all other taxes - 54:29A-74.1. Construction; in lieu of all other taxes The taxes...

Section 54:29A-74.2 - Repeal - 54:29A-74.2. Repeal An act relating to taxation, supplementing chapter four...

Section 54:29A-75 - Repealers - 54:29A-75. Repealers Chapters nineteen through twenty-nine, inclusive, of Title 54...

Section 54:29A-76 - Warrants for distribution of railroad franchise tax - 54:29A-76. Warrants for distribution of railroad franchise tax The State...

Section 54:29A-77 - Release of property from lien - 54:29A-77. Release of property from lien The State Comptroller upon...

Section 54:30-1 - Certain receipts of public utilities not taxable - 54:30-1. Certain receipts of public utilities not taxable A public...

Section 54:30-2 - Corrections in errors in apportionment - 54:30-2. Corrections in errors in apportionment The state tax commissioner...

Section 54:30-3 - Deduction of expenses from gross amount of tax; apportionment of expenses - 54:30-3. Deduction of expenses from gross amount of tax; apportionment...

Section 54:30A-30 - Rules, regulations - 54:30A-30. Rules, regulations The Director of the Division of Taxation...

Section 54:30A-49 - Purpose of act. - 54:30A-49 Purpose of act. 1. The purpose of this act...

Section 54:30A-50 - Definitions. - 54:30A-50 Definitions. 2. Definitions. As used in this act--unless the...

Section 54:30A-51 - Taxation of sewerage, water corporations. - 54:30A-51 Taxation of sewerage, water corporations. 3. Sewerage and water...

Section 54:30A-52 - Taxation of real estate. - 54:30A-52 Taxation of real estate. 4. All the real estate...

Section 54:30A-54 - Excise tax for sewerage, water corporation; rate; certain amount computed; average tax. - 54:30A-54 Excise tax for sewerage, water corporation; rate; certain amount...

Section 54:30A-54.1 - Computation, certification of excise taxes. - 54:30A-54.1 Computation, certification of excise

New Jersey Revised Statutes Title 54 - Taxation

New Jersey Revised Statutes
Title 54 - Taxation