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Section 54:33-2 - Jurisdiction of tax court - 54:33-2. Jurisdiction of tax court The tax court on appeal...
Section 54:33-3 - Rights and remedies under prior acts saved - 54:33-3. Rights and remedies under prior acts saved Except as...
Section 54:33-4 - Repeal of certain tax acts; taxes and liens thereunder discharged - 54:33-4. Repeal of certain tax acts; taxes and liens thereunder...
Section 54:33-5 - Powers of comptroller exercised by tax commissioner - 54:33-5. Powers of comptroller exercised by tax commissioner The powers...
Section 54:33-6 - Books, records and documents; custody - 54:33-6. Books, records and documents; custody The books, accounts, blanks,...
Section 54:33-7 - Records kept by tax commissioner - 54:33-7. Records kept by tax commissioner The state tax commissioner...
Section 54:33-8 - Returns of appraisers and other data as privileged communications - 54:33-8. Returns of appraisers and other data as privileged communications...
Section 54:33-9 - Appraisers and employees; employment by tax commissioner - 54:33-9. Appraisers and employees; employment by tax commissioner The state...
Section 54:33-9.1 - District supervisor in Inheritance Tax Division; residence qualification - 54:33-9.1. District supervisor in Inheritance Tax Division; residence qualification No...
Section 54:33-10 - Apportionment of tax receipts to counties - 54:33-10. Apportionment of tax receipts to counties After the close...
Section 54:33-11 - Certain officers and employees; retention - 54:33-11. Certain officers and employees; retention The officers and employees...
Section 54:33-12 - Commissioner may abolish unnecessary positions - 54:33-12. Commissioner may abolish unnecessary positions The state tax commissioner...
Section 54:33-14 - Annual report - 54:33-14. Annual report The Director of the Division of Taxation...
Section 54:34-1 - Transfers taxable. - 54:34-1 Transfers taxable. 54:34-1. Except as provided in section 54:34-4...
Section 54:34-1.1 - Irrevocable disposition of reserved income, rights, etc., over property transferred 3 years prior to death - 54:34-1.1. Irrevocable disposition of reserved income, rights, etc., over property...
Section 54:34-2 - Transfer inheritance tax; phase-out. - 54:34-2 Transfer inheritance tax; phase-out. 54:34-2. a. (1) The transfer...
Section 54:34-2.1 - Mutually acknowledged relationship of parent and child; stepchildren - 54:34-2.1. Mutually acknowledged relationship of parent and child; stepchildren The...
Section 54:34-3 - Ratio tax on transfer of property on nonresident - 54:34-3. Ratio tax on transfer of property on nonresident A...
Section 54:34-4 - Exemptions. - 54:34-4 Exemptions. 54:34-4. The following transfers of property shall be...
Section 54:34-5 - Deductions to ascertain market value - 54:34-5. Deductions to ascertain market value Taxes imposed by chapters...
Section 54:34-6 - Appointment of appraisers - 54:34-6. Appointment of appraisers In order to fix the value...
Section 54:34-7 - Compensation of appraisers - 54:34-7. Compensation of appraisers The compensation of an appraiser shall...
Section 54:34-8 - Misconduct of appraiser; penalty - 54:34-8. Misconduct of appraiser; penalty If an appraiser takes a...
Section 54:34-9 - Making appraisement; notice of; taking evidence; report - 54:34-9. Making appraisement; notice of; taking evidence; report An appraiser...
Section 54:34-10 - Failure to testify before appraiser; penalty - 54:34-10. Failure to testify before appraiser; penalty A person failing...
Section 54:34-12 - Levying the tax; notice to parties interested - 54:34-12. Levying the tax; notice to parties interested From the...
Section 54:34-13 - Appeal of appraisement, assessment. - 54:34-13 Appeal of appraisement, assessment. 54:34-13. a. Any interested person...
Section 54:35-1 - Date when tax due - 54:35-1. Date when tax due Taxes under chapters 33 to...
Section 54:35-2 - Tax, how payable; liability for nonpayment - 54:35-2. Tax, how payable; liability for nonpayment All taxes imposed...
Section 54:35-3 - Delay in payment; penalty; reduction of penalty; interest; postponement as to estate of member of armed forces - 54:35-3. Delay in payment; penalty; reduction of penalty; interest; postponement...
Section 54:35-4 - Bond required when payment delayed - 54:35-4. Bond required when payment delayed When executors, administrators, grantees,...
Section 54:35-4.1 - Death of person caused by wrongful act, neglect or default; compensation; failure to timely pay tax; interest and bond - 54:35-4.1. Death of person caused by wrongful act, neglect or...
Section 54:35-5 - Lien of tax; duration - 54:35-5. Lien of tax; duration Notwithstanding the provisions of any...
Section 54:35-5.1 - Limitation of time for commencing proceedings to collect inheritance tax - 54:35-5.1. Limitation of time for commencing proceedings to collect inheritance...
Section 54:35-5.2 - Effective date - 54:35-5.2. Effective date This act shall take effect the first...
Section 54:35-6 - Deduction or collection of tax prior to distribution - 54:35-6. Deduction or collection of tax prior to distribution Any...
Section 54:35-7 - Sale of property to pay tax - 54:35-7. Sale of property to pay tax Executors, administrators and...
Section 54:35-8 - Payment of taxes collected by executor; receipt - 54:35-8. Payment of taxes collected by executor; receipt Any sum...
Section 54:35-9 - Statement of payment of or exemption from tax; issuance; record - 54:35-9. Statement of payment of or exemption from tax; issuance;...
Section 54:35-10 - Refund of erroneous tax payment - 54:35-10. Refund of erroneous tax payment When any amount of...
Section 54:35-10.1 - Applicability - 54:35-10.1. Applicability The provisions of this act shall apply to...
Section 54:35-11 - Refund when debts proved after legacies and distributive shares paid - 54:35-11. Refund when debts proved after legacies and distributive shares...
Section 54:35-12 - Notice of transfer of realty filed with tax commissioner - 54:35-12. Notice of transfer of realty filed with tax commissioner...
Section 54:35-13 - Report of probate or grant of letters; penalty - 54:35-13. Report of probate or grant of letters; penalty The...
Section 54:35-14 - Search of records of Clerk of Superior Court or surrogate of county - 54:35-14. Search of records of Clerk of Superior Court or...
Section 54:35-15 - Action to compel payment of taxes - 54:35-15. Action to compel payment of taxes Any tax which...
Section 54:35-16 - Attorney general to prosecute action against tax delinquent - 54:35-16. Attorney general to prosecute action against tax delinquent If...
Section 54:35-17 - Information as to property taxable; reward to informant - 54:35-17. Information as to property taxable; reward to informant When...
Section 54:35-18 - Payment of reward to informant - 54:35-18. Payment of reward to informant Upon the collection of...
Section 54:35-19 - Transfer of assets - 54:35-19. Transfer of assets 54:35-19. Unless the Director of the...
Section 54:35-20 - Penalty for failure to notify or obtain consent of tax commissioner - 54:35-20. Penalty for failure to notify or obtain consent of...
Section 54:35-21 - Transfer of stock of domestic corporation; notice and consent required; penalty - 54:35-21. Transfer of stock of domestic corporation; notice and consent...
Section 54:35-22 - Transfer of collateral; consent of tax commissioner - 54:35-22. Transfer of collateral; consent of tax commissioner A state...
Section 54:35-23 - Consents to transfer assets - 54:35-23. Consents to transfer assets 1. Before the Director of...
Section 54:36-1 - Vested remainders after estate for life or years - 54:36-1. Vested remainders after estate for life or years When...
Section 54:36-2 - Valuation of estates for life or years - 54:36-2. Valuation of estates for life or years In determining...
Section 54:36-3 - Executory devises or contingent or defeasible estates in expectancy - 54:36-3. Executory devises or contingent or defeasible estates in expectancy...
Section 54:36-4 - Estates subject to a power of appointment - 54:36-4. Estates subject to a power of appointment When an...
Section 54:36-5 - Taxes on executory devises, contingent future estates, estates subject to power of appointment; when payable - 54:36-5. Taxes on executory devises, contingent future estates, estates subject...
Section 54:36-6 - Composition of taxes in certain estates; bond in lieu of present payment - 54:36-6. Composition of taxes in certain estates; bond in lieu...
Section 54:36-7 - Executor or trustee not to deliver property until tax paid - 54:36-7. Executor or trustee not to deliver property until tax...
Section 54:37-1 - Definitions - 54:37-1. Definitions As used in this chapter: "State" includes any...
Section 54:37-2 - Construction - 54:37-2. Construction The provisions of this chapter shall be liberally...
Section 54:37-3 - Application of chapter; reciprocity - 54:37-3. Application of chapter; reciprocity This chapter shall not apply...
Section 54:37-4 - Original grant of letters; notice to domiciliary state - 54:37-4. Original grant of letters; notice to domiciliary state Within...
Section 54:37-5 - Proof of payment of death taxes of domiciliary state - 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 - 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 - 54:37-7. Enforcement of tax; action for accounting; remission of intangibles...
Section 54:37-8 - Final accounting not allowed until taxes paid - 54:37-8. Final accounting not allowed until taxes paid No executor...
Section 54:38-1 - Imposition of tax; amount. - 54:38-1 Imposition of tax; amount. 54:38-1. a. In addition to...
Section 54:38-2 - Additional tax in certain cases - 54:38-2. Additional tax in certain cases If subsequent to the...
Section 54:38-3 - Reduction of tax; refund; time for filing application for refund - 54:38-3. Reduction of tax; refund; time for filing application for...
Section 54:38-4 - Taxation of future interests after estate tax paid; credit - 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 - 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. - 54:38-6 Assessment and collection; disposition of proceeds; executors personally liable;...
Section 54:38-7 - Copy of federal estate tax; alternate forms. - 54:38-7 Copy of federal estate tax; alternate forms. 54:38-7. The...
Section 54:38-10 - Jurisdiction of tax court; claim for refund. - 54:38-10 Jurisdiction of tax court; claim for refund. 54:38-10. a....
Section 54:38-11 - Funds out of which tax is payable - 54:38-11. Funds out of which tax is payable The tax...
Section 54:38-12 - Certificate of inheritance withheld until tax paid; exception - 54:38-12. Certificate of inheritance withheld until tax paid; exception The...
Section 54:38-13 - Purpose of chapter; liberal construction - 54:38-13. Purpose of chapter; liberal construction It is the intent...
Section 54:38-14 - Estates subject to tax - 54:38-14. Estates subject to tax This chapter shall apply to...
Section 54:38-15 - Constitutional construction - 54:38-15. Constitutional construction If for any reason any section or...
Section 54:38-16 - Other state taxes and liens unaffected - 54:38-16. Other state taxes and liens unaffected Nothing contained in...
Section 54:38A-1 - Reasonable doubt as to domicile of decedent; settlement - 54:38A-1. Reasonable doubt as to domicile of decedent; settlement 1....
Section 54:38A-2 - Effective date - 54:38A-2. Effective date This act shall take effect immediately and...
Section 54:38A-3 - Compromise and settlement of certain tax claims or liens; waiver of defenses - 54:38A-3. Compromise and settlement of certain tax claims or liens;...
Section 54:38A-4 - Payment pursuant to compromise - 54:38A-4. Payment pursuant to compromise Any such alteration, revision, compromise...
Section 54:38A-5 - Act cumulative; liberal construction - 54:38A-5. Act cumulative; liberal construction The provisions of this act...
Section 54:38A-6 - Partial invalidity - 54:38A-6. Partial invalidity The provisions of this act shall be...
Section 54:39-101 - Short title. - 54:39-101 Short title. 1. Sections 1 through 49 of this...
Section 54:39-102 - Definitions relative to taxation of motor fuel. - 54:39-102 Definitions relative to taxation of motor fuel. 2. For...
Section 54:39-103 - Tax imposed on fuel used, consumed in State. - 54:39-103 Tax imposed on fuel used, consumed in State. 3....
Section 54:39-104 - Measurement by invoiced gallons of fuel removed. - 54:39-104 Measurement by invoiced gallons of fuel removed. 4. a....
Section 54:39-105 - Records of fuel received, sold, used; report. - 54:39-105 Records of fuel received, sold, used; report. 5. a....
Section 54:39-106 - Report to director. - 54:39-106 Report to director. 6. a. Each supplier, permissive supplier,...
Section 54:39-107 - Transporter reports, registration of fuel conveyance. - 54:39-107 Transporter reports, registration of fuel conveyance. 7. a. (1)...
Section 54:39-108 - Licenses required for retail sale of fuel. - 54:39-108 Licenses required for retail sale of fuel. 8. a....
Section 54:39-109 - Terminal operator's license required, report. - 54:39-109 Terminal operator's license required, report. 9. a. A person...
Section 54:39-110 - Fuel presumed to be used, consumed on State highways to propel motor vehicles. - 54:39-110 Fuel presumed to be used, consumed on State highways...
Section 54:39-111 - Excise tax imposed, determination of liability. - 54:39-111 Excise tax imposed, determination of liability. 11. a. An...
Section 54:39-112 - Exemptions from tax. - 54:39-112 Exemptions from tax. 12. a. Fuel used for the...
Section 54:39-113 - Tax exemption for certain sales; documentation from seller required. - 54:39-113 Tax exemption for certain sales; documentation from seller required....
Section 54:39-114 - Procedure for claiming a refund. - 54:39-114 Procedure for claiming a refund. 14. a. To claim...
Section 54:39-115 - Personal liability for tax imposed, precollected, paid. - 54:39-115 Personal liability for tax imposed, precollected, paid. 15. A...
Section 54:39-116 - Responsibility for precollection for fuel imported from another state. - 54:39-116 Responsibility for precollection for fuel imported from another state....
Section 54:39-117 - Import verification number required, certain circumstances. - 54:39-117 Import verification number required, certain circumstances. 17. An importer...
Section 54:39-118 - Elections permitted by certain suppliers. - 54:39-118 Elections permitted by certain suppliers. 18. a. A licensed...
Section 54:39-119 - Precollection remittance to State by person removing fuel from facility. - 54:39-119 Precollection remittance to State by person removing fuel from...
Section 54:39-120 - Liability for tax by terminal operator; exemptions. - 54:39-120 Liability for tax by terminal operator; exemptions. 20. a....
Section 54:39-121 - Election as to timing of remittance by licensed distributor. - 54:39-121 Election as to timing of remittance by licensed distributor....
Section 54:39-122 - Evidence presented by purchaser. - 54:39-122 Evidence presented by purchaser. 22. a. A purchaser desiring...
Section 54:39-123 - Fiduciary duty of supplier to remit tax. - 54:39-123 Fiduciary duty of supplier to remit tax. 23. A...
Section 54:39-124 - Eligibility of supplier for credit. - 54:39-124 Eligibility of supplier for credit. 24. For a supplier...
Section 54:39-125 - Tax remitted by electronic fund transfer. - 54:39-125 Tax remitted by electronic fund transfer. 25. If required...
Section 54:39-126 - Liability for tax upon delivery; exemptions. - 54:39-126 Liability for tax upon delivery; exemptions. 26. a. If...
Section 54:39-127 - Final report. - 54:39-127 Final report. 27. a. A licensee shall, upon the...
Section 54:39-128 - Application for license; fee, term. - 54:39-128 Application for license; fee, term. 28. a. An applicant...
Section 54:39-129 - Deposits in lieu of bonds. - 54:39-129 Deposits in lieu of bonds. 29. a. In lieu...
Section 54:39-130 - Supplier's license, permissive supplier's license, posting of bond. - 54:39-130 Supplier's license, permissive supplier's license, posting of bond. 30....
Section 54:39-131 - Terminal operator's license. - 54:39-131 Terminal operator's license. 31. a. A person, other than...
Section 54:39-132 - Report of deliveries of fuel in bulk. - 54:39-132 Report of deliveries of fuel in bulk. 32. Every...
Section 54:39-133 - Distributor's license. - 54:39-133 Distributor's license. 33. a. A person other than a...
Section 54:39-134 - Bond posted by distributor. - 54:39-134 Bond posted by distributor. 34. A distributor shall post...
Section 54:39-135 - Issuance of license. - 54:39-135 Issuance of license. 35. a. If the license applicant...
Section 54:39-136 - Suspension, revocation of license. - 54:39-136 Suspension, revocation of license. 36. a. A license required...
Section 54:39-137 - Tax due, payable on 20th day of month. - 54:39-137 Tax due, payable on 20th day of month. 37....
Section 54:39-137a - Distributor allowed credit against payment; "bad debt" defined. - 54:39-137a Distributor allowed credit against payment; "bad debt" defined. 2....
Section 54:39-138 - Provision of shipping document to driver of transportation vehicle. - 54:39-138 Provision of shipping document to driver of transportation vehicle....
Section 54:39-139 - Requirements for transportation of fuel on public highways. - 54:39-139 Requirements for transportation of fuel on public highways. 39....
Section 54:39-140 - Reliance on representation of transporter, shipper, agent. - 54:39-140 Reliance on representation of transporter, shipper, agent. 40. The...
Section 54:39-141 - Payment of tax required. - 54:39-141 Payment of tax required. 41. a. A person shall...
Section 54:39-142 - Requirements for operation of fuel transportation vehicle. - 54:39-142 Requirements for operation of fuel transportation vehicle. 42. a....
Section 54:39-143 - Conditions for entering onto State highways transporting fuel. - 54:39-143 Conditions for entering onto State highways transporting fuel. 43....
Section 54:39-144 - Prohibited use of dyed fuel. - 54:39-144 Prohibited use of dyed fuel. 44. a. A person...
Section 54:39-145 - Notice provided. - 54:39-145 Notice provided. 45. A notice stating "DYED DIESEL FUEL,...
Section 54:39-146 - Inspections permitted by director. - 54:39-146 Inspections permitted by director. 46. a. The director, upon...
Section 54:39-147 - Audit, examination authorized. - 54:39-147 Audit, examination authorized. 47. a. The director is authorized...
Section 54:39-148 - Additional powers of director. - 54:39-148 Additional powers of director. 48. In addition to the...
Section 54:39-149 - Disposition of moneys received from taxes on aircraft fuel. - 54:39-149 Disposition of moneys received from taxes on aircraft fuel....
Section 54:39-150 - Tax on fuel held in storage. - 54:39-150 Tax on fuel held in storage. 50. a. There...
Section 54:39A-1 - Short title - 54:39A-1. Short title This act shall be known and may...
Section 54:39A-1.1 - Operation, effect of 1995 amendments - 54:39A-1.1. Operation, effect of 1995 amendments 13. a. Notwithstanding the...
Section 54:39A-2 - Definitions. - 54:39A-2 Definitions. 2. For the purpose of this act, unless...
Section 54:39A-3 - User's tax - 54:39A-3. User's tax 3. Every user shall pay a tax...
Section 54:39A-4 - Quarterly reports; exemptions - 54:39A-4. Quarterly reports; exemptions 4. Every user shall, on or...
Section 54:39A-5 - Quarterly payments; calculation - 54:39A-5. Quarterly payments; calculation The tax hereby imposed shall be...
Section 54:39A-6 - Computation of fuel use; records - 54:39A-6. Computation of fuel use; records 6. The amount of...
Section 54:39A-8 - Credit for motor fuel tax paid - 54:39A-8. Credit for motor fuel tax paid 8. Every user...
Section 54:39A-9 - Records - 54:39A-9. Records 9. Every user shall keep records, in such...
Section 54:39A-10 - Identification cards, markers; registration fee; permit; revocation - 54:39A-10. Identification cards, markers; registration fee; permit; revocation 10. a....
Section 54:39A-11 - Examination of returns, assessment of additional taxes, etc. - 54:39A-11 Examination of returns, assessment of additional taxes, etc. 11....
Section 54:39A-19 - Claim for refund - 54:39A-19. Claim for refund 19. Except with respect to payment...
Section 54:39A-20 - False statements; violations; penalties - 54:39A-20. False statements; violations; penalties 20. a. (1) Any person...
Section 54:39A-21 - Additional taxes and fees - 54:39A-21. Additional taxes and fees The taxes and fees imposed...
Section 54:39A-22 - Enforcement assistance - 54:39A-22. Enforcement assistance The Division of State Police in the...
Section 54:39A-23 - Availability of records of other agencies - 54:39A-23. Availability of records of other agencies The records of...
Section 54:39A-24 - Regulations, International Fuel Tax Agreement - 54:39A-24. Regulations, International Fuel Tax Agreement 24. a. The director...
Section 54:39A-29 - "Motor fuel use tax distribution fund" created - 54:39A-29. "Motor fuel use tax distribution fund" created 12. There...
Section 54:40A-1 - Short title - 54:40A-1. Short title This act shall be known and may...
Section 54:40A-2 - Cigarette tax definitions. - 54:40A-2 Cigarette tax definitions. 102. For the purposes of this...
Section 54:40A-3 - Licenses required - 54:40A-3. Licenses required After the effective date of this act,...
Section 54:40A-4 - License; issuance, fees. - 54:40A-4 License; issuance, fees. 202. a. All licenses shall be...
Section 54:40A-4.1 - Sign required; violations, penalties. - 54:40A-4.1 Sign required; violations, penalties. 2. Notwithstanding any other provision...
Section 54:40A-4.2 - Sale of single, less than packs of 20; violations, fine. - 54:40A-4.2 Sale of single, less than packs of 20; violations,...
Section 54:40A-4.3 - Enforcement of single, less than packs of 20 sale violations. - 54:40A-4.3 Enforcement of single, less than packs of 20 sale...
Section 54:40A-5 - Revocation of license - 54:40A-5. Revocation of license The director may, upon notice and...
Section 54:40A-6 - License required in addition to other license - 54:40A-6. License required in addition to other license Any license...
Section 54:40A-7 - Reports required; penalty required for not filing reports. - 54:40A-7 Reports required; penalty required for not filing reports. 205....
Section 54:40A-7.1 - Monthly report produced by director. - 54:40A-7.1 Monthly report produced by director. 3. The director shall...
Section 54:40A-8 - Tax imposed; rate. - 54:40A-8 Tax imposed; rate. 301. Tax imposed; rate. A tax...
Section 54:40A-9 - Sales to the State and political subdivisions of the State - 54:40A-9. Sales to the State and political subdivisions of the...
Section 54:40A-9.1 - Sales by licensed manufacturers to licensed distributors - 54:40A-9.1. Sales by licensed manufacturers to licensed distributors No tax...
Section 54:40A-10 - Sales exempt from taxes - 54:40A-10. Sales exempt from taxes No tax imposed by this...
Section 54:40A-11 - Director to provide revenue stamps. - 54:40A-11 Director to provide revenue stamps. 401. a. Director to...
Section 54:40A-11.1 - Cost study - 54:40A-11.1. Cost study Within six months following the effective date...
Section 54:40A-12 - Distributors shall not sell stamps; exceptions - 54:40A-12. Distributors shall not sell stamps; exceptions Licensed distributors shall...
Section 54:40A-13 - Credit sales of revenue stamps - 54:40A-13. Credit sales of revenue stamps The director, in his...
Section 54:40A-14 - Manner of affixing stamps - 54:40A-14. Manner of affixing stamps The director shall regulate and...
Section 54:40A-15 - Distributors to affix stamps. - 54:40A-15 Distributors to affix stamps. 405. Distributors to affix stamps....
Section 54:40A-16 - Nonacceptance of unstamped, illegally stamped cigarettes. - 54:40A-16 Nonacceptance of unstamped, illegally stamped cigarettes. 406. Wholesale dealers...
Section 54:40A-17 - Use of stamp metering machine. - 54:40A-17 Use of stamp metering machine. 407. The director, if...
Section 54:40A-18 - Sale of stamps to out-of-State distributors - 54:40A-18. Sale of stamps to out-of-State distributors In case the...
Section 54:40A-19 - Redemption and refund of stamps - 54:40A-19. Redemption and refund of stamps The director shall redeem...
Section 54:40A-20 - Power of director to administer act - 54:40A-20. Power of director to administer act The director is...
Section 54:40A-21 - State Tax Uniform Procedure Law applicable - 54:40A-21. State Tax Uniform Procedure Law applicable The provisions of...
Section 54:40A-22 - Power to appoint assistants; special agents; powers - 54:40A-22. Power to appoint assistants; special agents; powers The director...
Section 54:40A-23 - Records to be kept by taxpayer; inventories - 54:40A-23. Records to be kept by taxpayer; inventories Every taxpayer...
Section 54:40A-24 - Penalties; jurisdiction; disposition; costs; expenses. - 54:40A-24 Penalties; jurisdiction; disposition; costs; expenses. 601. a. Penalties. Any...
Section 54:40A-24.1 - Penalty for selling cigarettes not of employer's manufacture. - 54:40A-24.1 Penalty for selling cigarettes not of employer's manufacture. 10....
Section 54:40A-25 - Possessing cigarettes not bearing required revenue stamps. - 54:40A-25 Possessing cigarettes not bearing required revenue stamps. 602. Possessing...
Section 54:40A-26 - Refusal or failure to produce records. - 54:40A-26 Refusal or failure to produce records. 603. Any person...
Section 54:40A-27 - Interfering with administration of the act. - 54:40A-27 Interfering with administration of the act. 604. Any person...
Section 54:40A-28 - Sale of cigarettes without required stamp, violations. - 54:40A-28 Sale of cigarettes without required stamp, violations. 605. Any...
Section 54:40A-28.1 - Possession of cigarettes without proper stamp, violations. - 54:40A-28.1 Possession of cigarettes without proper stamp, violations. 2. Any...
Section 54:40A-29 - Forging or counterfeiting revenue stamps - 54:40A-29. Forging or counterfeiting revenue stamps Forging or counterfeiting revenue...
Section 54:40A-29.1 - Offenses involving counterfeit cigarettes. - 54:40A-29.1 Offenses involving counterfeit cigarettes. 15. a. Any person who...
Section 54:40A-30 - Unstamped cigarettes subject to confiscation. - 54:40A-30 Unstamped cigarettes subject to confiscation. 607. Unstamped cigarettes subject...
Section 54:40A-32 - Records; possession and transportation of unstamped cigarettes; seizure and confiscation of vessel or vehicles. - 54:40A-32 Records; possession and transportation of unstamped cigarettes; seizure and...
Section 54:40A-32.1 - Cigarette vending machines, certain circumstances, seized, sealed. - 54:40A-32.1 Cigarette vending machines, certain circumstances, seized, sealed. 9. Any...
Section 54:40A-37 - Proceeds of the collection of taxes and license fees to be paid to State Treasurer - 54:40A-37. Proceeds of the collection of taxes and license fees...
Section 54:40A-37.1 - Cancer Research Fund - 54:40A-37.1. Cancer Research Fund The sum of $1,000,000.00 of the...
Section 54:40A-38 - Appropriation for enforcement of act - 54:40A-38. Appropriation for enforcement of act The sum of two...
Section 54:40A-39 - Appropriation for refund claims - 54:40A-39. Appropriation for refund claims For the period beginning July...
Section 54:40A-40 - Powers of director upon approval of act - 54:40A-40. Powers of director upon approval of act Immediately upon...
Section 54:40A-41 - Constitutionality - 54:40A-41. Constitutionality The provisions of this act shall be severable...
Section 54:40A-42 - Repealer - 54:40A-42. Repealer All acts and parts of acts inconsistent with...
Section 54:40A-43 - Effective date - 54:40A-43. Effective date This act shall take effect on the...
Section 54:40A-44 - Advertisements; penalties therefor. - 54:40A-44 Advertisements; penalties therefor. 6. No radio or television broadcast...
Section 54:40A-45 - Tobacco industry advisory council; membership; report - 54:40A-45. Tobacco industry advisory council; membership; report To advise and...
Section 54:40A-46 - Short title. - 54:40A-46 Short title. 1. This act shall be known and...
Section 54:40A-47 - Findings, declarations relative to out-of-State cigarette sales. - 54:40A-47 Findings, declarations relative to out-of-State cigarette sales. 2. The...
Section 54:40A-48 - "Face-to-face sale" defined. - 54:40A-48 "Face-to-face sale" defined. 3. As used in this act,...
Section 54:40A-49 - Conditions for non-face-to-face sale of cigarettes. - 54:40A-49 Conditions for non-face-to-face sale of cigarettes. 4. A person...
Section 54:40A-50 - Additional penalties, schedule. - 54:40A-50 Additional penalties, schedule. 5. In addition to any other...
Section 54:40A-51 - Annual report. - 54:40A-51 Annual report. 6. The Director of the Division of...
Section 54:40A-52 - Vending machine sales unaffected. - 54:40A-52 Vending machine sales unaffected. 7. This act shall not...
Section 54:40A-53 - Other laws applicable. - 54:40A-53 Other laws applicable. 8. Nothing in this act shall...
Section 54:40A-54 - Short title. - 54:40A-54 Short title. 1. This act shall be known and...
Section 54:40A-55 - Findings, declarations relative to reduced cigarette ignition propensity. - 54:40A-55 Findings, declarations relative to reduced cigarette ignition propensity. 2....
Section 54:40A-56 - Definitions relative to reduced cigarette ignition propensity. - 54:40A-56 Definitions relative to reduced cigarette ignition propensity. 3. For...
Section 54:40A-57 - Testing, certification required for sale of cigarettes; exceptions. - 54:40A-57 Testing, certification required for sale of cigarettes; exceptions. 4....
Section 54:40A-58 - Certification submitted to director by manufacturer; "Reduced Cigarette Ignition Propensity and Firefighter Protection Act Enforcement Fund." - 54:40A-58 Certification submitted to director by manufacturer; "Reduced Cigarette Ignition...
Section 54:40A-59 - Marking of cigarettes as certified. - 54:40A-59 Marking of cigarettes as certified. 6. a. Cigarettes that...
Section 54:40A-60 - Violations, penalties. - 54:40A-60 Violations, penalties. 7. a. A manufacturer, wholesale dealer, agent...
Section 54:40A-61 - Rules, regulations. - 54:40A-61 Rules, regulations. 8. a. The director may promulgate rules...
Section 54:40A-62 - Procedures for enforcement. - 54:40A-62 Procedures for enforcement. 9. To enforce the provisions of...
Section 54:40A-63 - "Fire Prevention and Public Safety Fund." - 54:40A-63 "Fire Prevention and Public Safety Fund." 10. There is...
Section 54:40A-64 - Construction of act as to foreign sales. - 54:40A-64 Construction of act as to foreign sales. 11. Nothing...
Section 54:40A-65 - Preemption by adoption of federal standard. - 54:40A-65 Preemption by adoption of federal standard. 12. This act...
Section 54:40A-66 - Conflicting local ordinances, preemption. - 54:40A-66 Conflicting local ordinances, preemption. 13. Notwithstanding any other provision...
Section 54:40B-1 - Short title. - 54:40B-1 Short title. 1. Sections 1 through 14 of P.L.1990,...
Section 54:40B-2 - Definitions. - 54:40B-2 Definitions. 2. As used in sections 2 through 14...
Section 54:40B-3 - Tax of 30 percent imposed on certain tobacco products; exceptions. - 54:40B-3 Tax of 30 percent imposed on certain tobacco products;...
Section 54:40B-3.1 - Tax imposed upon sale, use, distribution of moist snuff. - 54:40B-3.1 Tax imposed upon sale, use, distribution of moist snuff....
Section 54:40B-3.2 - Tax imposed on liquid nicotine. - 54:40B-3.2 Tax imposed on liquid nicotine. 5. a. There is...
Section 54:40B-3.3 - License required for retail sale of e-liquid; issuance. - 54:40B-3.3 License required for retail sale of e-liquid; issuance. 4....
Section 54:40B-3.4 - Tax imposed on sale of container e-liquid. - 54:40B-3.4 Tax imposed on sale of container e-liquid. 5. a....
Section 54:40B-3.5 - Authority of director; rules, regulations. - 54:40B-3.5 Authority of director; rules, regulations. 6. a. The director...
Section 54:40B-3.6 - Violations, penalties. - 54:40B-3.6 Violations, penalties. 7. a. Any person who engages in...
Section 54:40B-3.7 - Filing of return by vapor business. - 54:40B-3.7 Filing of return by vapor business. 8. a. Every...
Section 54:40B-3.8 - Certain container e-liquid declared contraband goods. - 54:40B-3.8 Certain container e-liquid declared contraband goods. 9. a. All...
Section 54:40B-3.9 - Municipal adoption of ordinance relative to licensing, regulation of vapor business; construction of act. - 54:40B-3.9 Municipal adoption of ordinance relative to licensing, regulation of...
Section 54:40B-4 - Payment of tax by distributor, wholesaler. - 54:40B-4 Payment of tax by distributor, wholesaler. 4. Every distributor...
Section 54:40B-5 - Liability for payment of tax. - 54:40B-5 Liability for payment of tax. 5. a. Every distributor...
Section 54:40B-6 - Filing of certificate of registration, issuance of certificate of authority. - 54:40B-6 Filing of certificate of registration, issuance of certificate of...
Section 54:40B-7 - Records of charges, amounts to be kept by distributor, wholesaler. - 54:40B-7 Records of charges, amounts to be kept by distributor,...
Section 54:40B-8 - Contents of return. - 54:40B-8 Contents of return. 8. a. Every distributor or wholesaler...
Section 54:40B-9 - Payment of taxes; bond; security. - 54:40B-9 Payment of taxes; bond; security. 9. Every distributor or...
Section 54:40B-10 - Estimation of taxes; notice of determination. - 54:40B-10 Estimation of taxes; notice of determination. 10. If a...
Section 54:40B-11 - Taxes governed by Tax Uniform Procedure Law - 54:40B-11. Taxes governed by Tax Uniform Procedure Law The taxes...
Section 54:40B-12 - Powers of director. - 54:40B-12 Powers of director. 12. In addition to the powers...
Section 54:40B-13 - Penalties and interest for failure to file return, pay taxes - 54:40B-13. Penalties and interest for failure to file return, pay...
Section 54:40B-13.1 - Seizure of certain contraband tobacco products and cigarettes. - 54:40B-13.1 Seizure of certain contraband tobacco products and cigarettes. 1....
Section 54:40B-14 - Appeal to tax court; claim for refund. - 54:40B-14 Appeal to tax court; claim for refund. 14. a....
Section 54:41-1 - Short title - 54:41-1. Short title This subtitle shall be known as the...
Section 54:41-2 - Definitions - 54:41-2. Definitions 54:41-2. As used in this subtitle: "Alcoholic beverages"...
Section 54:41-3 - Interest of employees in alcoholic beverage business prohibited; suspension or dismissal - 54:41-3. Interest of employees in alcoholic beverage business prohibited; suspension...
Section 54:41-4 - Expense of administration; appropriations - 54:41-4. Expense of administration; appropriations The expense of administering this...
Section 54:41-5 - Disposition of taxes, penalties, and interest; credited to state - 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 - 54:42-1. Administrative powers; regulations; requiring bond; certificate of compliance; report...
Section 54:42-2 - Examination of papers and premises; oaths; re-examination - 54:42-2. Examination of papers and premises; oaths; re-examination The commissioner...
Section 54:42-3 - Hearings - 54:42-3. Hearings The commissioner, his deputies, directors, or other employee...
Section 54:42-4 - Subpoenas for witnesses; fees - 54:42-4. Subpoenas for witnesses; fees The director shall have power...
Section 54:42-5 - Procedure to compel witnesses to attend and to testify - 54:42-5. Procedure to compel witnesses to attend and to testify...
Section 54:42-6 - Deputies and other employees; appointment; tenure - 54:42-6. Deputies and other employees; appointment; tenure In the administration...
Section 54:42-7 - Dismissal of employees - 54:42-7. Dismissal of employees The commissioner may dismiss any deputies...
Section 54:43-1 - Tax rates. - 54:43-1 Tax rates. 54:43-1. Tax rates. There are hereby levied...
Section 54:43-1.1 - Deposit of tax collected in Alcohol Education, Rehabilitation and Enforcement Fund - 54:43-1.1. Deposit of tax collected in Alcohol Education, Rehabilitation and...
Section 54:43-1.2 - Rules, regulations - 54:43-1.2. Rules, regulations The Director of the Division of Alcoholic...
Section 54:43-1.3 - Allocation of amounts collected - 54:43-1.3. Allocation of amounts collected 5. Any amounts collected pursuant...
Section 54:43-2 - No tax on beverages shipped out of state; exception - 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 - 54:43-2.1. Army or Navy personnel organizations, sales to not taxable...
Section 54:43-3 - Tax to be paid but once - 54:43-3. Tax to be paid but once Nothing in this...
Section 54:43-4 - Sale of alcoholic beverage warehouse receipts not taxable sales - 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 - 54:43-5. Cancellation of sale or destruction of alcoholic beverages; credit...
Section 54:43-6 - Tax upon alcoholic beverages involved in illegal acts; persons liable; estimate of tax liability; other provisions invoked - 54:43-6. Tax upon alcoholic beverages involved in illegal acts; persons...
Section 54:44-1 - When tax due and payable; penalties; exception - 54:44-1. When tax due and payable; penalties; exception The taxes...
Section 54:44-2 - Tax a debt; proceedings to recover; preferred in insolvency; certificate of indebtedness - 54:44-2. Tax a debt; proceedings to recover; preferred in insolvency;...
Section 54:44-2.1 - Additional or alternative remedy for enforcement of lien; warrant by Commissioner; procedure - 54:44-2.1. Additional or alternative remedy for enforcement of lien; warrant...
Section 54:44-3 - Certification of debt; judgment; docket; procedure thereon - 54:44-3. Certification of debt; judgment; docket; procedure thereon 54:44-3. As...
Section 54:44-4 - Release of lien; reassessment of tax or penalty; payment; satisfaction of judgment; joint and several liability - 54:44-4. Release of lien; reassessment of tax or penalty; payment;...
Section 54:44-5 - Compromise of claims - 54:44-5. Compromise of claims The commissioner may compromise any claim...
Section 54:44-5.1 - Compromise or cancellation of tax - 54:44-5.1. Compromise or cancellation of tax The commissioner shall have...
Section 54:44-6 - Certificate to issuing authorities; fee - 54:44-6. Certificate to issuing authorities; fee The Director of the...
Section 54:45-1 - Bi-monthly reports to director; payment of tax; failure to file; penalty; remission - 54:45-1. Bi-monthly reports to director; payment of tax; failure to...
Section 54:45-2 - Records - 54:45-2. Records Every person, who, within this State, shall manufacture,...
Section 54:45-3 - Commissioner's records; authentication; confidential character; use in court - 54:45-3. Commissioner's records; authentication; confidential character; use in court The...
Section 54:45-4 - Preservation of reports - 54:45-4. Preservation of reports All reports filed with the commissioner...
Section 54:45-5 - Examination, assessment, protest - 54:45-5. Examination, assessment, protest 54:45-5. a. (Deleted by amendment, P.L.1992,...
Section 54:45-6 - Claim for refund. - 54:45-6 Claim for refund. 54:45-6. Any taxpayer, at any time...
Section 54:45-7 - Service of notice; presumptive evidence - 54:45-7. Service of notice; presumptive evidence Any notice required to...
Section 54:46-1 - Appeals from decisions of Director of Division of Taxation - 54:46-1. Appeals from decisions of Director of Division of Taxation...
Section 54:46-2 - Refunds upon appeal - 54:46-2. Refunds upon appeal If by the decision or order...
Section 54:47-3 - Failure to file report; filing of false or fraudulent report - 54:47-3. Failure to file report; filing of false or fraudulent...
Section 54:47-4 - False swearing; false testimony; misdemeanor - 54:47-4. False swearing; false testimony; misdemeanor Any person who shall...
Section 54:47-5 - Sales and deliveries prohibited unless tax paid or secured; misdemeanor - 54:47-5. Sales and deliveries prohibited unless tax paid or secured;...
Section 54:47-6 - Punishment for violation - 54:47-6. Punishment for violation Any person who shall violate any...
Section 54:47-7 - Suspension or revocation of license - 54:47-7. Suspension or revocation of license In case any person...
Section 54:47-8 - Gift or gratuity to commissioner or employee - 54:47-8. Gift or gratuity to commissioner or employee In case...
Section 54:47A-1 - Short title - 54:47A-1. Short title This act shall be known and may...
Section 54:47A-2 - Definitions - 54:47A-2. Definitions The following words and phrases, when used in...
Section 54:47A-3 - Imposition of tax; rate - 54:47A-3. Imposition of tax; rate There is hereby levied and...
Section 54:47A-4 - Single payment; tax as levy on grower - 54:47A-4. Single payment; tax as levy on grower Nothing in...
Section 54:47A-5 - Liability of state and municipalities - 54:47A-5. Liability of state and municipalities No State, county, municipality,...
Section 54:47A-6 - Collection by distributor; liability for tax - 54:47A-6. Collection by distributor; liability for tax Every distributor of...
Section 54:47A-7 - Report of distributor; contents; payment of tax - 54:47A-7. Report of distributor; contents; payment of tax Every distributor...
Section 54:47A-8 - Record of poultry feed; inspection - 54:47A-8. Record of poultry feed; inspection Every distributor of poultry...
Section 54:47A-9 - Violations; penalties; enforcement - 54:47A-9. Violations; penalties; enforcement Any distributor of poultry feed who...
Section 54:47A-10 - Continued violations; injunction - 54:47A-10. Continued violations; injunction Continued or threatened continued violations of...
Section 54:47A-11 - Deposit of moneys; appropriations; purposes of use - 54:47A-11. Deposit of moneys; appropriations; purposes of use All moneys...
Section 54:47A-12 - Poultry products promotion council; membership; qualifications; appointments; term; vacancies; compensation - 54:47A-12. Poultry products promotion council; membership; qualifications; appointments; term; vacancies;...
Section 54:47A-13 - Organization of council; election of officers; quorum - 54:47A-13. Organization of council; election of officers; quorum The council...
Section 54:47A-14 - Rules and regulations; employment of personnel; duties and compensation; records of council; annual report - 54:47A-14. Rules and regulations; employment of personnel; duties and compensation;...
Section 54:47A-15 - Estimate of revenues; submission to state board of agriculture; inclusion in budget - 54:47A-15. Estimate of revenues; submission to state board of agriculture;...
Section 54:47A-16 - Promotion programs - 54:47A-16. Promotion programs The council subject to the approval of...
Section 54:47A-17 - Appropriation - 54:47A-17. Appropriation In addition to any other appropriation to the...
Section 54:47A-18 - Effective and operative dates - 54:47A-18. Effective and operative dates This act shall take effect...
Section 54:47B-1 - Title - 54:47B-1. Title This act shall be known and may be...
Section 54:47B-2 - Definitions - 54:47B-2. Definitions The following words and phrases, when used in...
Section 54:47B-3 - Excise tax - 54:47B-3. Excise tax There is hereby levied and imposed upon...
Section 54:47B-4 - Single payment of tax; liability of grower - 54:47B-4. Single payment of tax; liability of grower Nothing in...
Section 54:47B-5 - Distributors to collect tax; exception - 54:47B-5. Distributors to collect tax; exception Every distributor of seed...
Section 54:47B-6 - Payment of tax; report - 54:47B-6. Payment of tax; report Every distributor of seed potatoes...
Section 54:47B-7 - Records of distributor - 54:47B-7. Records of distributor Every distributor of seed potatoes shall...
Section 54:47B-8 - Violations; penalty - 54:47B-8. Violations; penalty Any distributor of seed potatoes who shall...
Section 54:47B-9 - Injunction - 54:47B-9. Injunction Continued or threatened continued violations of this act...
Section 54:47B-10 - Seed potato tax account; expenditures - 54:47B-10. Seed potato tax account; expenditures All moneys received by...
Section 54:47B-11 - Council; qualifications; term; vacancies; compensation - 54:47B-11. Council; qualifications; term; vacancies; compensation There is hereby created...
Section 54:47B-12 - Organization of council - 54:47B-12. Organization of council The council shall organize as soon...
Section 54:47B-13 - Rules and regulations; employment; records; report - 54:47B-13. Rules and regulations; employment; records; report The council, subject...
Section 54:47B-14 - Estimate of revenues - 54:47B-14. Estimate of revenues The council shall annually prepare an...
Section 54:47B-15 - Promotion of industry - 54:47B-15. Promotion of industry The council, subject to the approval...
Section 54:47B-16 - Appropriation - 54:47B-16. Appropriation There is hereby appropriated to the Department of...
Section 54:47B-17 - Effective date - 54:47B-17. Effective date This act shall take effect immediately but...
Section 54:47C-1 - Title - 54:47C-1. Title This act shall be known and may be...
Section 54:47C-2 - Definitions - 54:47C-2. Definitions The following words and phrases, when used in...
Section 54:47C-3 - Excise tax - 54:47C-3. Excise tax There is hereby levied and imposed upon...
Section 54:47C-4 - Single payment of tax; liability of grower - 54:47C-4. Single payment of tax; liability of grower Nothing in...
Section 54:47C-5 - Liability of state and municipalities - 54:47C-5. Liability of state and municipalities No State, county, municipality...
Section 54:47C-6 - Collection by distributor, processor, grower-distributor or farmers market; liability for tax - 54:47C-6. Collection by distributor, processor, grower-distributor or farmers market; liability...
Section 54:47C-7 - Report accompanying payment of tax - 54:47C-7. Report accompanying payment of tax Every distributor, processor, grower-distributor...
Section 54:47C-8 - Record of asparagus handled; inspection - 54:47C-8. Record of asparagus handled; inspection Every distributor, processor, grower-distributor...
Section 54:47C-9 - Violations; penalties; enforcement - 54:47C-9. Violations; penalties; enforcement Any distributor, processor, grower-distributor or farmers...
Section 54:47C-10 - Continued violations; injunction - 54:47C-10. Continued violations; injunction The continued or threatened continued violation...
Section 54:47C-11 - Collection of tax by department; enforcement of act - 54:47C-11. Collection of tax by department; enforcement of act The...
Section 54:47C-12 - Deposit of moneys; appropriation and use; purposes - 54:47C-12. Deposit of moneys; appropriation and use; purposes All moneys...
Section 54:47C-13 - Asparagus Industry Council; membership; appointment; term; vacancies; compensation - 54:47C-13. Asparagus Industry Council; membership; appointment; term; vacancies; compensation There...
Section 54:47C-14 - Organization of council - 54:47C-14. Organization of council The council shall organize as soon...
Section 54:47C-15 - Rules and regulations; employment of personnel; records; annual report - 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 - 54:47C-16. Estimate of revenues; submission to department of agriculture; inclusion...
Section 54:47C-17 - Appropriation - 54:47C-17. Appropriation There is hereby appropriated to the Department of...
Section 54:47D-1 - Short title - 54:47D-1. Short title This act shall be known and may...
Section 54:47D-2 - Definitions - 54:47D-2. Definitions The following words and phrases, when used in...
Section 54:47D-3 - Imposition of tax; rate; exemption - 54:47D-3. Imposition of tax; rate; exemption There is hereby levied...
Section 54:47D-4 - Report of grower; payment of tax - 54:47D-4. Report of grower; payment of tax Every grower of...
Section 54:47D-5 - Form of report; contents - 54:47D-5. Form of report; contents Such report shall be made...
Section 54:47D-6 - Record of apples produced; inspection - 54:47D-6. Record of apples produced; inspection Every grower of apples...
Section 54:47D-7 - Violations; penalties; enforcement - 54:47D-7. Violations; penalties; enforcement Any grower who shall falsely or...
Section 54:47D-8 - Continued violations; injunction - 54:47D-8. Continued violations; injunction The continued or threatened continued violation...
Section 54:47D-9 - Collection of tax by department; enforcement - 54:47D-9. Collection of tax by department; enforcement The department shall...
Section 54:47D-10 - Deposit of moneys; appropriations; purposes of use - 54:47D-10. Deposit of moneys; appropriations; purposes of use All moneys...
Section 54:47D-11 - Apple industry council; membership; appointments; terms; vacancies - 54:47D-11. Apple industry council; membership; appointments; terms; vacancies There is...
Section 54:47D-12 - Compensation of council members - 54:47D-12. Compensation of council members The members of the council...
Section 54:47D-13 - Organization of council; election of officers; quorum - 54:47D-13. Organization of council; election of officers; quorum The council...
Section 54:47D-14 - Rules and regulations; employment of personnel; duties and compensation; records of council; annual report - 54:47D-14. Rules and regulations; employment of personnel; duties and compensation;...
Section 54:47D-15 - Budget request - 54:47D-15. Budget request Such proposal of expenditures shall be included...
Section 54:47D-16 - Appropriation - 54:47D-16. Appropriation There is hereby appropriated to the Department of...
Section 54:47E-1 - Short title - 54:47E-1. Short title This act shall be known and may...
Section 54:47E-2 - Definitions - 54:47E-2. Definitions Following words and phrases, to be used in...
Section 54:47E-3 - Imposition of assessment; rate; liability - 54:47E-3. Imposition of assessment; rate; liability There is hereby levied...
Section 54:47E-4 - Report of distributor, processor, grower-distributor or farmers market; payment of assessment - 54:47E-4. Report of distributor, processor, grower-distributor or farmers market; payment...
Section 54:47E-5 - Form of report; contents - 54:47E-5. Form of report; contents Such report shall be made...
Section 54:47E-6 - Record of sweet potatoes handled; inspection - 54:47E-6. Record of sweet potatoes handled; inspection Every distributor, processor,...
Section 54:47E-7 - Violations; penalty; enforcement - 54:47E-7. Violations; penalty; enforcement Any distributor, processor, grower-distributor or farmers...
Section 54:47E-8 - Continued violations; injunction - 54:47E-8. Continued violations; injunction Continued or threatened violation of this...
Section 54:47E-9 - Collection of assessment by commission; enforcement - 54:47E-9. Collection of assessment by commission; enforcement The commission shall...
Section 54:47E-10 - Deposit of moneys; appropriations; purpose of use - 54:47E-10. Deposit of moneys; appropriations; purpose of use All moneys...
Section 54:47E-11 - Sweet potato industry commission; membership; appointments; terms; vacancies - 54:47E-11. Sweet potato industry commission; membership; appointments; terms; vacancies There...
Section 54:47E-12 - Compensation - 54:47E-12. Compensation The members of the commission shall serve without...
Section 54:47E-13 - Organization of commission; election of officers; quorum - 54:47E-13. Organization of commission; election of officers; quorum The commission...
Section 54:47E-14 - Rules and regulations; employment of personnel; records of proceedings; annual report - 54:47E-14. Rules and regulations; employment of personnel; records of proceedings;...
Section 54:47E-15 - Budget request - 54:47E-15. Budget request The commission shall annually prepare an itemized...
Section 54:47E-16 - Appropriation - 54:47E-16. Appropriation In addition to any other appropriation to the...
Section 54:47E-17 - Continuation of program; referendum - 54:47E-17. Continuation of program; referendum After this act has been...
Section 54:47F-1 - Optional social equity excise fee assessed on Class 1 cannabis cultivator licensees. - 54:47F-1 Optional social equity excise fee assessed on Class 1...
Section 54:48-1 - Short title - 54:48-1. Short title 54:48-1. This subtitle may be cited as...
Section 54:48-2 - Definitions. - 54:48-2 Definitions. 54:48-2. As used in this subtitle: "Commissioner" means...
Section 54:48-3 - Purpose of subtitle - 54:48-3. Purpose of subtitle The purpose of this subtitle is...
Section 54:48-4 - Application of subtitle - 54:48-4. Application of subtitle When any law of this state...
Section 54:48-4.1 - Tax payments by electronic funds transfer; definitions. - 54:48-4.1 Tax payments by electronic funds transfer; definitions. 1. a....
Section 54:48-4.2 - Definitions relative to establishment of automated State tax payment system. - 54:48-4.2 Definitions relative to establishment of automated State tax payment...
Section 54:48-4.3 - Establishment of card payment, electronic funds transfer system. - 54:48-4.3 Establishment of card payment, electronic funds transfer system. 2....
Section 54:48-4.4 - Assessment, collection of service charges. - 54:48-4.4 Assessment, collection of service charges. 3. Notwithstanding the provisions...
Section 54:48-5 - Other remedies unaffected - 54:48-5. Other remedies unaffected Nothing in this subtitle shall be...
Section 54:48-6 - Preparation of statements of taxpayers' rights - 54:48-6. Preparation of statements of taxpayers' rights 8. The Director...
Section 54:48-7 - Applicability of act - 54:48-7. Applicability of act 42. a. Sections 2 and 3...
Section 54:49-1 - Tax a debt and lien; preference; proceeds paid to commissioner - 54:49-1. Tax a debt and lien; preference; proceeds paid to...
Section 54:49-2 - Security for payment of tax - 54:49-2. Security for payment of tax The commissioner may require...
Section 54:49-3 - Interest, penalty on unpaid tax - 54:49-3. Interest, penalty on unpaid tax 54:49-3. Any taxpayer who...
Section 54:49-3.1 - Date deemed delivery date, acceptable methods of filing; transmittal as filing. - 54:49-3.1 Date deemed delivery date, acceptable methods of filing; transmittal...
Section 54:49-4 - Late filing penalty. - 54:49-4 Late filing penalty. 54:49-4. a. In addition thereto any...
Section 54:49-4.1 - Violations of registration requirements; penalties. - 54:49-4.1 Violations of registration requirements; penalties. 5. A business organization...
Section 54:49-5 - Arbitrary assessment where taxpayer withholds report - 54:49-5. Arbitrary assessment where taxpayer withholds report If any taxpayer...
Section 54:49-6 - Examination of return, report; assessment of additional tax - 54:49-6. Examination of return, report; assessment of additional tax 54:49-6....
Section 54:49-7 - Arbitrary assessment where taxpayer intends absconding; concealment; immediate payment demanded - 54:49-7. Arbitrary assessment where taxpayer intends absconding; concealment; immediate payment...
Section 54:49-8 - Payment of special assessments; fifteen-day period - 54:49-8. Payment of special assessments; fifteen-day period All taxes, penalties...
Section 54:49-9 - Penalty for nonpayment of special assessment - 54:49-9. Penalty for nonpayment of special assessment If such taxes,...
Section 54:49-9.1 - 50% of assessment for civil fraud - 54:49-9.1. 50% of assessment for civil fraud If any part...
Section 54:49-10 - Penalties, interest, collection costs as part of tax. - 54:49-10 Penalties, interest, collection costs as part of tax. 54:49-10....
Section 54:49-11 - Remittance, waiving of penalty - 54:49-11. Remittance, waiving of penalty 54:49-11. a. If the failure...
Section 54:49-12 - Alternate remedy, effect of judgment, procedure - 54:49-12. Alternate remedy, effect of judgment, procedure 54:49-12. As an...
Section 54:49-12.1 - Fees for cost of collection. - 54:49-12.1 Fees for cost of collection. 8. a. If any...
Section 54:49-12.2 - Agreements for collection, fraud prevention services. - 54:49-12.2 Agreements for collection, fraud prevention services. 1. a. Notwithstanding...
Section 54:49-12.3 - Compensation for debt collection services - 54:49-12.3. Compensation for debt collection services 2. As part of...
Section 54:49-12.4 - Provision of taxpayer information. - 54:49-12.4 Provision of taxpayer information. 3. The provisions of subsection...
Section 54:49-12.5 - Regulations - 54:49-12.5. Regulations 4. The director is authorized to promulgate regulations...
Section 54:49-12.6 - Division of Taxation fee for returned check - 54:49-12.6 Division of Taxation fee for returned check 41. The...
Section 54:49-12.7 - Reciprocal debt collection agreement with federal government. - 54:49-12.7 Reciprocal debt collection agreement with federal government. 1. The...
Section 54:49-12.8 - Definitions relative to reciprocal debt collection agreement. - 54:49-12.8 Definitions relative to reciprocal debt collection agreement. 2. As...
Section 54:49-12.9 - Powers of federal official. - 54:49-12.9 Powers of federal official. 3. a. A federal official...
Section 54:49-12.10 - Certification by federal official to State Treasurer. - 54:49-12.10 Certification by federal official to State Treasurer. 4. a....
Section 54:49-12.11 - Powers of State Treasurer. - 54:49-12.11 Powers of State Treasurer. 5. The State Treasurer may:...
Section 54:49-12.12 - Certification by State Treasurer to federal official. - 54:49-12.12 Certification by State Treasurer to federal official. 6. A...
Section 54:49-13 - Release of property from lien - 54:49-13. Release of property from lien The director, upon application...
Section 54:49-13a - Levy, sale of property of person liable for any State tax - 54:49-13a. Levy, sale of property of person liable for any...
Section 54:49-13.1 - Reinstatement of corporation, procedure - 54:49-13.1. Reinstatement of corporation, procedure 1. Whenever in respect to...
Section 54:49-14 - Filing of refund claim. - 54:49-14 Filing of refund claim. 54:49-14. a. Any taxpayer, at...
Section 54:49-15 - Examination of claim for refund - 54:49-15. Examination of claim for refund 54:49-15. If upon examination...
Section 54:49-15.1 - Interest on overpayment - 54:49-15.1. Interest on overpayment 7. For tax paid with respect...
Section 54:49-16 - Refund, credit to taxpayer - 54:49-16. Refund, credit to taxpayer a. Where no questions of...
Section 54:49-17 - Repayment of deposit; application of deposit, refund to indebtedness - 54:49-17. Repayment of deposit; application of deposit, refund to indebtedness...
Section 54:49-18 - Filing of protest - 54:49-18. Filing of protest 54:49-18. a. If any taxpayer shall...
Section 54:49-19 - Set off against contract payment tax; notification - 54:49-19. Set off against contract payment tax; notification 1. a....
Section 54:49-20 - Set-off for partner, shareholder; notification - 54:49-20. Set-off for partner, shareholder; notification 2. a. Notwithstanding any...
Section 54:50-1 - General powers of commissioner - 54:50-1. General powers of commissioner The commissioner is hereby authorized...
Section 54:50-2 - Examination, investigation - 54:50-2. Examination, investigation a. For the purpose of administering the...
Section 54:50-2.1 - Agent of taxpayer; written authorization; display to representative of division of taxation - 54:50-2.1. Agent of taxpayer; written authorization; display to representative of...
Section 54:50-2.2 - Taxpayer interview - 54:50-2.2. Taxpayer interview 10. An employee of the Division of...
Section 54:50-3 - Hearings - 54:50-3. Hearings The commissioner or any employee of the state...
Section 54:50-4 - Issuance of subpoenas; fees - 54:50-4. Issuance of subpoenas; fees The Director of the Division...
Section 54:50-5 - Procedure to compel witnesses to attend and to testify - 54:50-5. Procedure to compel witnesses to attend and to testify...
Section 54:50-6 - Service of notice - 54:50-6. Service of notice 54:50-6. a. Any notice required to...
Section 54:50-6.1 - Notices of assessment, rights of taxpayers - 54:50-6.1. Notices of assessment, rights of taxpayers 9. a. All...
Section 54:50-7 - Commissioner's records; authentication; fee - 54:50-7. Commissioner's records; authentication; fee The commissioner shall keep a...
Section 54:50-8 - Confidentiality. - 54:50-8 Confidentiality. 54:50-8. a. The records and files of the...
Section 54:50-9 - Certain officers entitled to examine records. - 54:50-9 Certain officers entitled to examine records. 54:50-9. Nothing herein...
Section 54:50-9.1 - Report to aid study of past, present discrimination in State employment and contracting, tax information, certain. - 54:50-9.1 Report to aid study of past, present discrimination in...
Section 54:50-10 - Reports preserved for two years - 54:50-10. Reports preserved for two years All reports filed with...
Section 54:50-12 - Definitions - 54:50-12. Definitions 1. As used in P.L.1973, c.367 (C.54:50-12 et...
Section 54:50-13 - Merger, consolidations; dissolutions; conditions - 54:50-13. Merger, consolidations; dissolutions; conditions 2. Until all taxes owing...
Section 54:50-14 - Certificates, various; Secretary of State's duties - 54:50-14. Certificates, various; Secretary of State's duties 3. The Secretary...
Section 54:50-15 - Issuance of tax certificate - 54:50-15. Issuance of tax certificate 4. The Director of the...
Section 54:50-16 - Required evidence - 54:50-16. Required evidence 5. The Director of the Division of...
Section 54:50-17 - Undertaking, certification executed under oath - 54:50-17. Undertaking, certification executed under oath 6. Any written undertaking...
Section 54:50-18 - Personal liability for violations or false certification - 54:50-18. Personal liability for violations or false certification 7. Any...
Section 54:50-19 - Repeals - 54:50-19. Repeals Section 12 of the Corporation Business Tax Act...
Section 54:50-20 - Tax preparer to sign return, provide tax identification number - 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 - 54:50-21. Failure to follow provisions of State Tax Uniform Procedure...
Section 54:50-22 - Reproduction admissible in evidence - 54:50-22. Reproduction admissible in evidence If the Division of Taxation,...
Section 54:50-23 - Write off of debts classified uncollectible - 54:50-23. Write off of debts classified uncollectible The Director of...
Section 54:50-24 - Definitions relative to State agency information. - 54:50-24 Definitions relative to State agency information. 1. As used...
Section 54:50-25 - Information required by State agency - 54:50-25. Information required by State agency 2. Notwithstanding any other...
Section 54:50-26 - Information furnished by State agency. - 54:50-26 Information furnished by State agency. 3. a. Notwithstanding any...
Section 54:50-26.1 - Preliminary notice to business entity. - 54:50-26.1 Preliminary notice to business entity. 3. If the director...
Section 54:50-26.2 - Responsibility of State agency concerning identification of licensees. - 54:50-26.2 Responsibility of State agency concerning identification of licensees. 4....
Section 54:50-26.3 - Review, verification of tax compliance status. - 54:50-26.3 Review, verification of tax compliance status. 5. a. (1)...
Section 54:50-27 - Information, report not government record, confidentiality. - 54:50-27 Information, report not government record, confidentiality. 4. Notwithstanding any...
Section 54:50-28 - Issuance of alcoholic beverage retail licensee clearance certificate, conditions. - 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. - 54:50-29 Authority to sell, transfer, assign right, title, interest in...
Section 54:50-30 - Sale, transfer, assignment to highest bidder. - 54:50-30 Sale, transfer, assignment to highest bidder. 2. All sales,...
Section 54:50-31 - Entitlement to remedies. - 54:50-31 Entitlement to remedies. 3. The purchaser, transferee or assignee...
Section 54:50-32 - Provision of taxpayer information, confidentiality. - 54:50-32 Provision of taxpayer information, confidentiality. 4. Notwithstanding the provisions...
Section 54:50-33 - Warrant of satisfaction. - 54:50-33 Warrant of satisfaction. 5. The purchaser, transferee or assignee...
Section 54:50-34 - Deposit of proceeds. - 54:50-34 Deposit of proceeds. 6. All proceeds received by the...
Section 54:50-35 - Authority of director. - 54:50-35 Authority of director. 7. The Director of the Division...
Section 54:50-36 - Immunity from damages. - 54:50-36 Immunity from damages. 8. Under no circumstances shall any...
Section 54:50-37 - Definitions relative to reporting of certain account information by financial institutions; report requirements. - 54:50-37 Definitions relative to reporting of certain account information by...
Section 54:50-38 - Notification to director of proposed sale, transfer, assignment of assets; claim for State taxes; exemptions. - 54:50-38 Notification to director of proposed sale, transfer, assignment of...
Section 54:50-39 - Tax clearance certificate required for certain awards; incentive. - 54:50-39 Tax clearance certificate required for certain awards; incentive. 1....
Section 54:50-40 - Definitions regarding certain tax, fee, and business registration requirement exclusions - 54:50-40. Definitions regarding certain tax, fee, and business registration requirement...
Section 54:50-41 - Out-of-State businesses and employees performing disaster or emergency related work; taxation, registration, licensing - 54:50-41. Out-of-State businesses and employees performing disaster or emergency related...
Section 54:50-42 - Payment of State and local transaction taxes, fees; exception - 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 - 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 - 54:50-44. Written statement of out-of-State business 5. a. An out-of-State...
Section 54:50-45 - Compliance with registration, licensing, and filing requirements - 54:50-45. Compliance with registration, licensing, and filing requirements 6. An...
Section 54:50-46 - Rules, regulations - 54:50-46. Rules, regulations 7. Notwithstanding the provisions of the "Administrative...
Section 54:50-47 - Definitions. - 54:50-47 Definitions. 6. As used in sections 6 through 12...
Section 54:50-48 - Adjustment reports, federal taxable income, general. - 54:50-48 Adjustment reports, federal taxable income, general. 7. Reporting Adjustments...
Section 54:50-49 - Adjustment reports, partnership-level audit, administrative adjustment request. - 54:50-49 Adjustment reports, partnership-level audit, administrative adjustment request. 8. Reporting...
Section 54:50-50 - Assessment, additional tax, interest, penalties. - 54:50-50 Assessment, additional tax, interest, penalties. 9. Assessments of Additional...
Section 54:50-51 - Estimated payments, pending audit. - 54:50-51 Estimated payments, pending audit. 10. Estimated New Jersey Tax...
Section 54:50-52 - Tax refund, credit claims, federal adjustments. - 54:50-52 Tax refund, credit claims, federal adjustments. 11. Claims for...
Section 54:50-53 - Adjustments after expiration, time extension. - 54:50-53 Adjustments after expiration, time extension. 12. Scope of Adjustments...
Section 54:51A-1 - Review of judgment, action or determination of county board of taxation - 54:51A-1. Review of judgment, action or determination of county board...
Section 54:51A-2 - Direct appeal to tax court in certain cases - 54:51A-2. Direct appeal to tax court in certain cases 54:51A-2....
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 - 54:51A-3. Exemption of Class 3B (Farm Qualified) and Class 15D,...
Section 54:51A-4 - Review and revision of equalization tables - 54:51A-4. Review and revision of equalization tables a. A county...
Section 54:51A-5 - Service of copies of complaint, copies of judgment, notices and notice of withdrawal or dismissal of complaint - 54:51A-5. Service of copies of complaint, copies of judgment, notices...
Section 54:51A-6 - Judgment revising taxable value of property; reduction of value; applicability of section - 54:51A-6. Judgment revising taxable value of property; reduction of value;...
Section 54:51A-7 - Correction of errors - 54:51A-7. Correction of errors The tax court may, upon the...