New Jersey Taxation Laws

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• New Jersey Taxation Laws Section 54:1-1. State tax department continued; "department" defined
  The state tax department, hereinafter in this title referred to as the "department" , created and established by an act entitled "An act ...
• New Jersey Taxation Laws Section 54:1-2. Department; powers and duties
  The department shall exercise exclusively all the powers and perform all the duties formerly exercised or performed by or conferred and imposed upon the state ...
• New Jersey Taxation Laws Section 54:1-6. Commissioner to replace former board; exception
  The commissioner shall perform all acts formerly required by law to be performed by the state board of taxes and assessment, except the hearing and ...
• New Jersey Taxation Laws Section 54:1-7. Official seal; form
  The commissioner may adopt a seal for the department, containing the coat of arms of the state and the words "state tax commissioner, New ...
• New Jersey Taxation Laws Section 54:1-8. Assistants; employment, duties and compensation
  The commissioner may appoint, subject to the provisions of Title 11, Civil Service, such clerical, technical and other assistants as may be necessary and prescribe ...
• New Jersey Taxation Laws Section 54:1-11. Special deputy; powers continue until revoked; salary and status unaffected
  When the state tax commissioner is unable to perform any one or more of his public duties, through sickness, absence from his office, pressure of ...
• New Jersey Taxation Laws Section 54:1-12. Commissioner may reorganize department; abolish positions
  The commissioner may establish and from time to time reorganize such divisions of the department as he may deem advisable, and abolish any office or ...
• New Jersey Taxation Laws Section 54:1-13. Annual report to legislature; recommendations
  The commissioner shall annually report to the legislature, particularly specifying any means, practices or devices used for the evasion of proper taxation, and shall annually ...
• New Jersey Taxation Laws Section 54:1-14. Books, records and documents; custody
  All books, blanks, papers, documents, and other records delivered and transferred to the commissioner by virtue of section three of an act entitled "An ...
• New Jersey Taxation Laws Section 54:1-15. Municipal maps for tax purposes; preparation; authority of state department
  L.1913, c. 175, p. 314 (1924 Suppl. s.s. 208-444d to 208-444i), entitled "An act providing for the preparation and use ...
• New Jersey Taxation Laws Section 54:1-16. Commissioner may issue subpoenas to witnesses
  When the commissioner is authorized by law to make an investigation or hold a hearing, he shall have full power by subpoena to compel the ...
• New Jersey Taxation Laws Section 54:1-17. Oaths administered; order compelling person to submit to examination
  The Director of the Division of Taxation or any of the employees of the division delegated or deputized to sit for him shall have power ...
• New Jersey Taxation Laws Section 54:1-18. Investigation of irregularity or inequality of assessments
  If it shall appear, by written complaint of a taxing district or county, that another taxing district or county which is by taxes contributing to ...
• New Jersey Taxation Laws Section 54:1-19. Examination of assessors and other witnesses; view premises
  In making the investigation upon such written complaint the Director of the Division of Taxation may examine any assessor under oath, as to his assessments, ...

Last modified: October 22, 2006