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New Jersey Statutes - Title 54A New Jersey Gross Income Tax Act
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New Jersey Laws > New Jersey Gross Income Tax Act > New Jersey Statutes - Title 54A New Jersey Gross Income Tax Act
- New Jersey Statutes 54A:1-1 Short title
This title shall be known and may be cited as the "New Jersey Gross Income Tax Act." L.1976, c. 47, s. 54A:1-1, eff. July 8,...
- New Jersey Statutes 54A:1-2 Definitions.
54A:1-2. As used in this act, unless the context clearly indicates otherwise, the following words and phrases shall have the following meaning: a. ...
- New Jersey Statutes 54A:2-1 Imposition of tax.
54A:2-1. Imposition of tax. There is hereby imposed a tax for each taxable year (which shall be the same as the taxable year for federal...
- New Jersey Statutes 54A:2-1a Determination of tax due, certain circumstances.
1. a. Notwithstanding the taxable income tables and tax rates provided in N.J.S.54A:2-1 or any other provision of law to the contrary, for taxable years...
- New Jersey Statutes 54A:2-1.1 Determination of tax, income of nonresident
4. a. For a taxable year to which a certification pursuant to section 3 of P.L.1993, c.320 (C.54A:2-1.2) does not apply, notwithstanding the provisions of...
- New Jersey Statutes 54A:2-1.2 Review of New York enactments by Attorney General
3. The Attorney General shall review the enactments of the State of New York to determine if the method of taxation of the income from...
- New Jersey Statutes 54A:2-2 Partners and partnerships
A partnership as such shall not be subject to the New Jersey Gross Income Tax. Individuals carrying on business as partners shall be liable for...
- New Jersey Statutes 54A:2-3 Associations taxable as corporations
An association, trust, or other unincorporated organization which is taxable as a corporation for Federal income tax purposes shall not be subject to tax under...
- New Jersey Statutes 54A:2-4 Minimum taxable income
54A:2-4. Minimum taxable income. Notwithstanding any other provisions of this act, a taxpayer shall not be subject to tax under this act if: ...
- New Jersey Statutes 54A:3-1 Personal exemptions and deductions.
54A:3-1. Personal exemptions and deductions. Each taxpayer shall be allowed personal exemptions and deductions against his gross income as follows: (a) Taxpayer....
- New Jersey Statutes 54A:3-1.1 Dependent under 22 in attendance at accredited post-secondary institution
In addition to the exemptions allowed under N.J.S. 54A:3-1, each taxpayer shall be allowed an additional exemption which may be taken as a deduction from...
- New Jersey Statutes 54A:3-2 Alimony and separate maintenance payments
There shall be allowed as a deduction amounts includible under section 54A:5-1(n) with respect to payments included as income in the return of a former...
- New Jersey Statutes 54A:3-3 Medical expenses.
54A:3-3. Medical expenses. (a) Each taxpayer shall be allowed to deduct from the taxpayer's gross income medical expenses for the taxpayer, the taxpayer's spouse, and...
- New Jersey Statutes 54A:3-4 Deductions for contributions to medical savings account.
3. a. A taxpayer may deduct from the taxpayer's gross income an amount equal to the contributions to a medical savings account that the taxpayer...
- New Jersey Statutes 54A:3-5 Self-employed individuals, deduction for health insurance costs.
1. A taxpayer who is a "self-employed individual" within the meaning of clause (B) of paragraph (1) of subsection (c) of section 401 of...
- New Jersey Statutes 54A:3-6 Deduction for qualified conservation contribution
1. A taxpayer shall be allowed a deduction against gross income for a qualified conservation contribution, as defined under subsection (h) of section 170...
- New Jersey Statutes 54A:3-7 Designation of "Health Enterprise Zones."
1. Each area that is designated by the Commissioner of Health and Senior Services as a State designated underserved area pursuant to N.J.S.18A:71C-35 shall...
- New Jersey Statutes 54A:3-8 Tax deduction for qualified receipts, definitions.
2. a. A taxpayer who is providing primary care as defined in N.J.S.18A:71C-32 at: (1) a practice that is located in a...
- New Jersey Statutes 54A:3A-15 Short title
1. This act shall be known and may be cited as the "Property Tax Deduction Act." L.1996,c.60,s.1.
- New Jersey Statutes 54A:3A-16 Definitions relative to residential property taxes
2. As used in this act: "Condominium" means the form of real property ownership provided for under the "Condominium Act," P.L.1969, c.257 (C.46:8B-1...
- New Jersey Statutes 54A:3A-17 Resident taxpayer allowed deduction from gross income for property taxes; limitations.
3. a. A resident taxpayer under the "New Jersey Gross Income Tax Act," N.J.S.54A:1-1 et seq., shall be allowed a deduction from gross income for...
- New Jersey Statutes 54A:3A-18 Deduction allowed resident taxpayer whose homestead is a unit of residential rental property; limitations
4. a. A resident taxpayer whose homestead is a unit of residential rental property shall be allowed a deduction from gross income for that portion...
- New Jersey Statutes 54A:3A-19 Deduction for property taxes; limitations
5. a. If a taxpayer who is eligible for a deduction for property taxes under section 3 of this act for a part of the...
- New Jersey Statutes 54A:3A-20 Credit instead of deduction; limitations; annual application
6. a. (1) Notwithstanding any provision of this act to the contrary, commencing with the taxpayer's taxable year beginning on or after January 1, 1996:...
- New Jersey Statutes 54A:3A-21 Benefits not subject to garnishment, attachment, other legal process
7. The benefits provided for in P.L.1996, c.60 (C.54A:3A-15 et al.) shall not be subject to garnishment, attachment or other legal process, except as provided...
- New Jersey Statutes 54A:3A-22 Determination of form, manner of application for benefits; regulations
8. The director shall determine the form and manner of a qualified applicant's application for the benefits provided for in P.L.1996, c.60 (C.54A:3A-15 et al.)....
- New Jersey Statutes 54A:4-1 Resident credit for tax of another state
54A:4-1. Resident credit for tax of another state. (a) A resident taxpayer shall be allowed a credit against the tax otherwise due under this act...
- New Jersey Statutes 54A:4-2 Credit for taxes withheld, paid by S corporation
54A:4-2. Credit for taxes withheld. a. Any amount of tax actually deducted and withheld by an employer under this act in any calendar year shall...
- New Jersey Statutes 54A:4-4 Credit in lieu of refund of unemployment compensation contributions
a. Any employee who is a taxpayer and entitled, pursuant to the provisions of R.S. 43:21-7(d)(3) or section 1 of P.L.1944, c. 81 (C. 43:21-14.1),...
- New Jersey Statutes 54A:4-5 Reimbursement of director by division of unemployment and temporary disability insurance
Upon receipt from the director of a statement of the total amount of State income tax credits allowed on claims, the Division of Unemployment and...
- New Jersey Statutes 54A:4-6 Findings, declarations relative to an earned income tax credit
1. The Legislature finds and declares that: a. Since its enactment in 1975, the federal earned income tax credit has received...
- New Jersey Statutes 54A:4-7 New Jersey Earned Income Tax Credit program.
2. There is established the New Jersey Earned Income Tax Credit program in the Division of Taxation in the Department of the Treasury. ...
- New Jersey Statutes 54A:4-8 Annual appropriation for administration
3. There shall be annually appropriated to the Department of the Treasury such amount as the Director of the Division of Budget and Accounting...
- New Jersey Statutes 54A:4-9 Availability of statistical information
4. The Department of the Treasury shall make available to the Department of Human Services necessary statistical information obtained with respect to the New...
- New Jersey Statutes 54A:4-10 Regulations
5. a. The Director of the Division of Taxation in the Department of the Treasury shall adopt regulations in accordance with the "Administrative Procedure Act,"...
- New Jersey Statutes 54A:4-11 Gross income tax credit for employment of certain handicapped persons.
2. a. A taxpayer shall be allowed a credit against the tax otherwise due for the taxable year under the "New Jersey Gross Income Tax...
- New Jersey Statutes 54A:4-12 Gross income tax credit for certain film production expenses; definitions.
2. a. A taxpayer, upon application to the Director of the Division of Taxation in the Department of the Treasury and the New Jersey Economic...
- New Jersey Statutes 54A:4-12a Application of certain tax credits prohibited.
3. Notwithstanding the provisions of subsection f. of section 2 of P.L.2005, c.345 (C.54A:4-12) or the provisions of any other law, rule, or regulation...
- New Jersey Statutes 54A:5-1 New Jersey gross income defined.
54A:5-1. New Jersey Gross Income Defined. New Jersey gross income shall consist of the following categories of income: a. Salaries, wages, tips,...
- New Jersey Statutes 54A:5-1.1 Certain IRA roll over amounts protected for 4 years.
3. Notwithstanding the provisions of N.J.S.54A:5-1 or any other law to the contrary, in the case of a distribution before January 1, 1999, any...
- New Jersey Statutes 54A:5-1.2 Determination of category of income net of expenses or depreciation, certain; timing.
26. a. For taxable years beginning on or after January 1, 2004, notwithstanding the provisions of N.J.S.54A:5-1, if any, or any other law to the...
- New Jersey Statutes 54A:5-2 Losses
Losses which occur within one category of gross income may be applied against other sources of gross income within the same category of gross income...
- New Jersey Statutes 54A:5-3 Taxability of estates, trusts and their beneficiaries
The income of a beneficiary of an estate or trust in respect of such estate or trust shall consist of that part of the income...
- New Jersey Statutes 54A:5-4 Taxability of partners
A partnership or association as such shall not be subject to the tax imposed by this act, but the income or gain of a member...
- New Jersey Statutes 54A:5-6 Husband and wife
(a) Separate return. If the income of husband or wife who are both nonresidents of this State and are subject to tax under this act...
- New Jersey Statutes 54A:5-7 Allocations of income of nonresidents
54A:5-7. Allocations of income of nonresidents. Where a nonresident taxpayer earns, receives or acquires income from sources partly within and partly without this State or...
- New Jersey Statutes 54A:5-8 Income from sources within State for nonresident.
54A:5-8. a. Income from sources within this State for a nonresident individual, estate or trust means the income from the categories of gross income enumerated...
- New Jersey Statutes 54A:5-9 Taxation of S corporation shareholders
11. An S corporation as such shall not be subject to the tax imposed by the "New Jersey Gross Income Tax Act," N.J.S.54A:1-1 et seq.,...
- New Jersey Statutes 54A:5-10 Definitions
12. For the purposes of the "New Jersey Gross Income Tax Act," N.J.S.54A:1-1 et seq.: "New Jersey S corporation" means a corporation that is an...
- New Jersey Statutes 54A:5-11 Initial basis of shareholder of S corporation stock
13. a. A resident shareholder of S corporation stock held by the shareholder on the first day of the first taxable year following enactment of...
- New Jersey Statutes 54A:5-12 Limits on shareholder's losses
14. a. The aggregate amount of losses or deductions of an S corporation taken into account by a shareholder of the S corporation for a...
- New Jersey Statutes 54A:5-13 Shareholder's share of S corporation income prorated for periods of residence
15. For purposes of this act, if a shareholder of an S corporation is both a resident and a nonresident of this State during any...
- New Jersey Statutes 54A:5-14 Distributions made by S corporation, treatment
16. a. Subject to subsection c. of this section, a distribution made by an S corporation with respect to its stock to a resident shareholder...
- New Jersey Statutes 54A:5-15 Determination of amount of category of income, certain disallowance.
2. Notwithstanding the provisions of N.J.S.54A:5-1, if any, or any other law to the contrary, for the purposes of determining the amount of a...
- New Jersey Statutes 54A:6-1 Items in 54A:6-2 to 54A:6-9 excluded
The items in sections 54A:6-2 to 54A:6-9, inclusive, shall be specifically excluded from gross income. L.1976, c. 47, s. 54A:6-1, eff. July 8, 1976, operative...
- New Jersey Statutes 54A:6-2 Federal social security benefits
All payments received under the Federal Social Security Act, whether they be regularly monthly benefits or lump sum death benefits. L.1976, c. 47, s. 54A:6-2,...
- New Jersey Statutes 54A:6-3 Railroad retirement benefits
All payments received under the Railroad Retirement Act administered by the Federal Government. L.1976, c. 47, s. 54A:6-3, eff. July 8, 1976, operative Aug. 30,
- New Jersey Statutes 54A:6-4 Certain death benefits
a. Proceeds of life insurance contracts payable by reason of death. b. Employees' death benefits, if such amounts are paid by or on behalf of...
- New Jersey Statutes 54A:6-5 Gifts and inheritances
a. The value of property acquired by gift, bequest, devise or inheritance. b. Income. Subsection a. shall not exclude from gross income: 1. The income...
- New Jersey Statutes 54A:6-6 Compensation for injuries or sickness
a. Amounts received under workmen's compensation acts as compensation for personal injuries or sickness. b. The amount of damages received, whether by suit or agreement,...
- New Jersey Statutes 54A:6-7 Certain pay of members of the armed forces, NJNG, exemption from taxable gross income.
54A:6-7. a. Compensation paid by the United States for service in the Armed Forces of the United States performed by an individual not domiciled in...
- New Jersey Statutes 54A:6-8 Scholarships and fellowship grants
a. Any amount received as a scholarship at an educational institution. b. Any amount received as a fellowship grant. c. Any amount received to cover...
- New Jersey Statutes 54A:6-9.1 Gains from sale, exchange of principal residence, excludable from gross income; conditions
1. a. The gain realized from the sale or exchange of property by a taxpayer shall be excludable from the gross income of the taxpayer...
- New Jersey Statutes 54A:6-9.2 Applicability of federal "Taxpayer Relief Act of 1997"
3. a. Notwithstanding the provisions of any law to the contrary, a taxpayer who elects to apply the provisions of paragraph (2) or (4) of...
- New Jersey Statutes 54A:6-10 Pensions and annuities.
54A:6-10. Pensions and annuities. Gross income shall not include that part of any amount received as an annuity under an annuity, endowment, or life insurance...
- New Jersey Statutes 54A:6-11 Lottery winnings.
54A:6-11. Lottery Winnings. Gross income shall not include lottery winnings from the New Jersey Lottery, except that New Jersey Lottery winnings from a prize in...
- New Jersey Statutes 54A:6-13 Unemployment insurance benefits
All payments and benefits received under any unemployment insurance law. L.1976, c. 47, s. 54A:6-13, eff. July 8, 1976, operative Aug. 30, 1976.
- New Jersey Statutes 54A:6-14 Interest on certain obligations
Gross income shall not include interest on obligations (1) issued by or on behalf of this State or any county, municipality, school or other district,...
- New Jersey Statutes 54A:6-14.1 Exemption of distributions of qualified investment fund
2. Gross income shall not include distributions paid by a qualified investment fund, to the extent that the distributions are attributable to interest or gain...
- New Jersey Statutes 54A:6-15 Other retirement income.
3. Other retirement income. a. Gross income shall not include income: for taxable years beginning before January 1, 2000, of up to...
- New Jersey Statutes 54A:6-21 Contributions to certain employee trusts
Gross income shall not include amounts contributed by an employer on behalf of and at the election of an employee to a trust which is...
- New Jersey Statutes 54A:6-22 Gross income exclusion.
2. Gross income shall not include payments and benefits directly received by a taxpayer under homeless persons' assistance programs, including but not limited to...
- New Jersey Statutes 54A:6-23 Commuter transportation benefits not considered gross income.
1. a. For the purposes of the "New Jersey Gross Income Tax Act," N.J.S.54A:1-1 et seq., "gross income" shall not include employer provided commuter transportation...
- New Jersey Statutes 54A:6-24 Cafeteria plan, qualified option, certain; not gross income
1. Gross income shall not include the value of an employee's qualified option under a cafeteria plan if the employee does not elect to receive...
- New Jersey Statutes 54A:6-25 State tuition programs, education; distributions, certain, excluded from gross income.
13. a. Gross income shall not include earnings on an education individual retirement account or a qualified State tuition program account until the earnings are...
- New Jersey Statutes 54A:6-25.1 Loan redemption exempt from taxation.
12. Gross income, for the purposes of the "New Jersey Gross Income Tax Act," N.J.S.54A:1-1 et seq., shall not include amounts received as a loan...
- New Jersey Statutes 54A:6-26 Military pension, survivor's benefit payments excluded from gross income.
1. Gross income shall not include military pension payments or military survivor's benefit payments paid to individuals by the United States with respect to...
- New Jersey Statutes 54A:6-27 Contributions to medical savings account not included in gross income.
5. a. Gross income shall not include contributions to a taxpayer's medical savings account that are excluded from the taxpayer's federal gross income pursuant to...
- New Jersey Statutes 54A:6-28 Roth IRA distributions excluded from gross income.
2. a. Gross income shall not include distributions from a Roth IRA that are qualified distributions or that are rolled over to a Roth IRA....
- New Jersey Statutes 54A:6-29 Holocaust reparations, restitution excluded from gross income
1. Gross income shall not include amounts received as reparations or restitution for the loss of liberty or damage to health by the victims...
- New Jersey Statutes 54A:6-30 Victims of September 11, 2001 terrorist attacks, income exempt from New Jersey gross income tax
1. a. Gross income shall not include the income otherwise taxable under the "New Jersey Gross Income Tax Act," N.J.S.54A:1-1 et seq., of any individual...
- New Jersey Statutes 54A:6-31 Family leave benefits not included in gross income.
16. Gross income shall not include benefits for family temporary disability leave paid pursuant to P.L.1948, c.110 (C.43:21-25 et al.) and P.L.2008, c.17 (C.43:21-39.1...
- New Jersey Statutes 54A:7-1 Requirement of withholding tax from wages.
54A:7-1. Requirement of withholding tax from wages. (a) General.--From and after September 1, 1976, every employer maintaining an office or transacting business...
- New Jersey Statutes 54A:7-1.1 Voluntary withholding from pensions and annuities
Voluntary withholding from pensions and annuities. a. Every payor of a pension or annuity, under an annuity, endowment or life insurance contract, or payments of...
- New Jersey Statutes 54A:7-1.2 Entities making payments to unincorporated contractors, 7 percent withholding; exceptions; definitions.
2. a. A person, other than a governmental entity, homeowner, or tenant, maintaining an office or transacting business in this State and making a payment...
- New Jersey Statutes 54A:7-2 Information statement for employee or recipient of other payments, earned income credit.
54A:7-2. a. Every employer or payor of a pension or annuity required to deduct and withhold tax under this act from the wages of an...
- New Jersey Statutes 54A:7-3 Credit for tax withheld
54A:7-3. Credit for tax withheld. Wages or pensions or annuities upon which tax is required to be withheld shall be taxable under this act as...
- New Jersey Statutes 54A:7-4 Employer's or other payor's return and payment of withheld taxes
54A:7-4. Employer's or other payor's return and payment of withheld taxes. (a) General. -- Every employer or payor of a pension or annuity required to...
- New Jersey Statutes 54A:7-5 Liability for withheld taxes
54A:7-5. Liability for withheld taxes. Every employer or payor of pension or annuity required to deduct and withhold tax under this act is hereby made...
- New Jersey Statutes 54A:7-6 Failure to withhold
54A:7-6. Failure to withhold. If an employer or payor of a pension or annuity fails to deduct and withhold tax as required, and thereafter the...
- New Jersey Statutes 54A:7-7 Filing annual reconciliation of tax withheld
54A:7-7. Filing annual reconciliation of tax withheld. Any reconciliation of tax withheld shall be filed by the employer or payor of a pension or annuity...
- New Jersey Statutes 54A:8-1 Payment of tax; returns; extension of time.
54A:8-1. Payment of tax; returns; extension of time. With respect to each taxpayer, the tax imposed by this act shall be due and payable annually,...
- New Jersey Statutes 54A:8-2 Optional tax tables
(a) General.--The director may promulgate uniform tax tables for individual taxpayers for any taxable year. An individual may elect to use or not to use...
- New Jersey Statutes 54A:8-3 Accounting periods and methods
54A:10A-3. Accounting periods and methods. (a) Accounting periods. - A taxpayer's taxable year under this act shall be the same as his taxable year for...
- New Jersey Statutes 54A:8-3.1 Persons required to file
54A:8-3.1. Persons required to file. a. On or before the filing date prescribed in section 1 of this chapter (N.J.S.54A:8-1), an income tax return shall...
- New Jersey Statutes 54A:8-4 Declarations of estimated tax.
54A:8-4. Declarations of estimated tax. (a) Requirement of filing. Every resident and nonresident individual shall make a declaration of the individual's estimated New Jersey personal...
- New Jersey Statutes 54A:8-5 Payments of estimated tax
(a) General. The estimated tax with respect to which a declaration is required shall be paid as follows: (1) If the declaration is filed on...
- New Jersey Statutes 54A:8-6 Requirements concerning returns, notices, records and statements.
54A:8-6. Requirements concerning returns, notices, records and statements. (a) General. The director may prescribe regulations as to the keeping of records, the content and form...
- New Jersey Statutes 54A:8-6.1 Certain tax preparers required to use electronic methods for filing.
4. a. (1) Notwithstanding any other law to the contrary, for New Jersey gross income tax returns for taxable years beginning in 2006, if a...
- New Jersey Statutes 54A:8-6.2 Status of health care coverage, question on the New Jersey Gross Income Tax return, determination of eligibility; definitions.
7. a. Beginning with the 2008 tax year and for each tax year thereafter, the Department of the Treasury shall require that each individual who...
- New Jersey Statutes 54A:8-7 Report of change in federal taxable income or credit
54A:8-7. Report of change in federal taxable income or credit. If the amount of a taxpayer's federal taxable income or earned income tax credit reported...
- New Jersey Statutes 54A:8-8 Definitions relative to payment of estimated gross income tax on real property sales by nonresidents.
1. As used in P.L.2004, c.55 (C.54A:8-8 et seq.): "Administrative costs" means an amount equal to $10.00 per estimated gross income tax...
- New Jersey Statutes 54A:8-9 Payment of estimated tax by nonresident taxpayer on certain gains.
2. a. A nonresident taxpayer shall estimate and pay the gross income tax liability on the gain, if any, upon the sale or transfer of...
- New Jersey Statutes 54A:8-10 Filing of estimated tax form required, exceptions.
3. a. A nonresident taxpayer shall file the estimated tax form with the county recording officer, along with the payment of any estimated tax due,...
- New Jersey Statutes 54A:9-1 Applicability of State Tax Uniform Procedure Law.
The taxes imposed by this act shall be governed in all respects by the provisions of the State Tax Uniform Procedure Law (subtitle 9 of...
- New Jersey Statutes 54A:9-2 Notice of deficiency.
(a) General. If upon examination of a taxpayer's return under this act the director determines that there is a deficiency of income tax, he may...
- New Jersey Statutes 54A:9-3 Assessment.
(a) Assessment date. The amount of tax which a return shows to be due, or the amount of tax which a return would have shown...
- New Jersey Statutes 54A:9-4 Limitations on assessment.
(a) General. Except as otherwise provided in this section, any tax under this act shall be assessed within 3 years after the return was filed...
- New Jersey Statutes 54A:9-5 Interest on underpayment.
54A:9-5. Interest on underpayment. (a) General. If any amount of income tax is not paid on or before the last date prescribed in this act...
- New Jersey Statutes 54A:9-6 Additions to tax and civil penalties.
54A:9-6. Additions to tax and civil penalties. (a) Failure to file tax return. In case of failure to file a tax return under this act...
- New Jersey Statutes 54A:9-7 Overpayment.
54A:9-7. Overpayment. (a) General. The director, within the applicable period of limitations may credit an overpayment of income tax against any liability in respect of...
- New Jersey Statutes 54A:9-8 Limitations on credit or refund
(a) General. Claim for credit or refund of an overpayment of income tax shall be filed by the taxpayer within 3 years from the time...
- New Jersey Statutes 54A:9-8.1 Setoff of indebtedness to State agencies; precedence of child support indebtedness.
1. a. Whenever any taxpayer or resident shall be entitled to any refund of taxes pursuant to the "New Jersey Gross Income Tax Act" (N.J.S.54A:1-1...
- New Jersey Statutes 54A:9-8.2 Regulations for procedures and methods.
2. The Department of the Treasury shall promulgate regulations concerning the procedures and methods to be employed by all agencies and institutions in the...
- New Jersey Statutes 54A:9-8.3 Appropriation of sums collected
Any sums collected by the Department of the Treasury on behalf of State agencies or institutions during the fiscal year in which this act takes...
- New Jersey Statutes 54A:9-8.4 Definitions relative to multistate personal income tax refund setoff program; authorization, procedure.
1. a. As used in this section: "Taxpayer" means any person identified by a claimant state, under this section, as owing taxes to...
- New Jersey Statutes 54A:9-9 Petition to director.
(a) General. The form of a petition to the director, and further proceedings before the director in any case initiated by the filing of a...
- New Jersey Statutes 54A:9-10 Appeal to tax court, claim for refund.
54A:9-10. (a) Appeal to tax court. Any aggrieved taxpayer may, within 90 days after any decision, order, finding, assessment or action of the Director of...
- New Jersey Statutes 54A:9-11 Mailing rules; holidays.
(a) Timely mailing. If any claim, statement, notice, petition, or other document (including to the extent authorized by the director, a return or a declaration...
- New Jersey Statutes 54A:9-12 Collection, levy and liens
(a) Collection procedures. The taxes imposed by this act shall be collected by the director, and he may establish the mode or time for the...
- New Jersey Statutes 54A:9-13 Transferees.
(a) General. The liability, at law or in equity, of a transferee of property of a taxpayer for any tax, additions to tax, penalty or...
- New Jersey Statutes 54A:9-14 Jeopardy assessment.
(a) Authority for making. If the director believes that the assessment or collection of a deficiency will be jeopardized by delay, he shall, notwithstanding the...
- New Jersey Statutes 54A:9-16 Armed forces relief provisions.
54A:9-16. Armed forces relief provisions. (a) Time to be disregarded. In the case of an individual serving in the Armed Forces of the United States,...
- New Jersey Statutes 54A:9-17 General powers of the director.
(a) General. The director shall administer and enforce the tax imposed by this act and is authorized to make such rules and regulations, and to...
- New Jersey Statutes 54A:9-17.1 Identifying numbers.
(a) Supplying of identifying numbers. When required by regulations prescribed by the director: (1) Inclusion in returns. Any person required under the authority of this...
- New Jersey Statutes 54A:9-17.2 Filing of tax returns for domestic service workers.
1. a. Notwithstanding the provisions of subsection (a) of N.J.S.54A:7-4 to the contrary, except for an employer also liable for withholding taxes with respect to...
- New Jersey Statutes 54A:9-18 Order to compel compliance.
(a) Failure to file tax return. If any person willfully refuses to file an income tax return required by this act, the director may apply...
- New Jersey Statutes 54A:9-19 Exercise of powers and duties of Division of Taxation by director.
All the powers, duties and responsibilities vested in the Division of Taxation by this act shall be exercised by the director thereof or his duly...
- New Jersey Statutes 54A:9-20 Appropriation.
There is hereby appropriated to the Division of Taxation in the Department of the Treasury the sum of $5.0 million or so much thereof as...
- New Jersey Statutes 54A:9-21 Severability clause.
If any provision of this act, or any application of any provision, is held invalid, the invalidity shall not affect other applications of the provision,...
- New Jersey Statutes 54A:9-24 Repeal of Tax on Capital Gains and Other Unearned Income.
Chapter 172, Laws of 1975 (C. 54:8B-1 et seq.) is hereby repealed, effective July 1, 1976, and shall be inoperative with respect to capital gains...
- New Jersey Statutes 54A:9-25 Property Tax Relief Fund.
Taxes collected under the provisions of this act shall be deposited by the State Treasurer in a special account to be known as the Property...
- New Jersey Statutes 54A:9-25.1 Gubernatorial Election Fund checkoff.
There is hereby established within the General Treasury a special fund to be known as the "Gubernatorial Elections Fund." Where a taxpayer has indicated on...
- New Jersey Statutes 54A:9-25.2 "Endangered and Nongame Species of Wildlife Conservation Fund."
1. There is hereby established in the Department of the Treasury a special fund to be known as the "Endangered and Nongame Species of...
- New Jersey Statutes 54A:9-25.3 Appropriation of deposited moneys.
The Legislature shall annually appropriate all moneys deposited in the "Endangered and Nongame Species Conservation Fund" established pursuant to this act to the Department of...
- New Jersey Statutes 54A:9-25.4 "Children's Trust Fund."
2. a. There is established in the Department of the Treasury a special fund to be known as the "Children's Trust Fund." b. ...
- New Jersey Statutes 54A:9-25.5 All funds to commission.
The Legislature shall annually appropriate all moneys deposited in the "Children's Trust Fund" established by this act to the Child Life Protection Commission to effectuate...
- New Jersey Statutes 54A:9-25.6 Contribution to Vietnam Veterans' Memorial Fund; indication on income tax return.
1. Each taxpayer shall have the opportunity to indicate on the taxpayer's New Jersey gross income tax return that a portion of the taxpayer's...
- New Jersey Statutes 54A:9-25.7 "New Jersey Breast Cancer Research Fund."
1. a. There is established in the Department of the Treasury a special fund to be known as the "New Jersey Breast Cancer Research Fund."...
- New Jersey Statutes 54A:9-25.8 Legislative appropriations; breast cancer research project defined.
2. The Legislature shall annually appropriate all monies deposited in the "New Jersey Breast Cancer Research Fund" established pursuant to this act to the New...
- New Jersey Statutes 54A:9-25.9 U.S.S. New Jersey Educational Museum Fund; tax return contribution.
1. Each taxpayer shall have the opportunity to indicate on the taxpayer's New Jersey gross income tax return that a portion of the taxpayer's...
- New Jersey Statutes 54A:9-25.10 U.S.S. New Jersey Educational Museum Fund established.
2. There is established in the Department of the Treasury a special fund to be known as the U.S.S. New Jersey Educational Museum Fund....
- New Jersey Statutes 54A:9-25.11 Cost incurred, deducted from receipts.
3. Any costs incurred by the Division of Taxation for collection or administration attributable to this act may be deducted from receipts collected...
- New Jersey Statutes 54A:9-25.12 "Drug Abuse Education Fund."
1. a. There is established in the Department of the Treasury a special fund to be known as the "Drug Abuse Education Fund." ...
- New Jersey Statutes 54A:9-25.13 Appropriation of all funds deposited in "Drug Abuse Education Fund."
2. The Legislature shall annually appropriate all funds deposited in the "Drug Abuse Education Fund" established pursuant to this act to the Department of...
- New Jersey Statutes 54A:9-25.14 Taxpayer options to contribute portion of refund to certain funds, methodology.
1. The Director of the Division of Taxation shall provide each taxpayer with the opportunity to indicate the taxpayer's preference on the tax return...
- New Jersey Statutes 54A:9-25.15 Option to contribute portion of tax refund to Korean Veterans' Memorial Fund.
1. Each taxpayer shall have the opportunity to indicate on the taxpayer's New Jersey gross income tax return that a portion of the taxpayer's...
- New Jersey Statutes 54A:9-25.16 Appropriation of funds deposited.
2. The Legislature shall annually appropriate all funds deposited in the "Korean Veterans' Memorial Fund" to the Korean Veterans' Memorial Committee in the Department...
- New Jersey Statutes 54A:9-25.17 "Organ and Tissue Donor Awareness Education Fund."
1. a. There is established in the Department of the Treasury a special fund to be known as the "Organ and Tissue Donor Awareness Education...
- New Jersey Statutes 54A:9-25.18 Appropriation of funds in Organ and Tissue Donor Awareness Education Fund.
2. Except for those funds deposited and allocated pursuant to paragraphs (1) and (2) of subsection c. of section 1 of P.L.2001, c.164 (C.39:3-27.127),...
- New Jersey Statutes 54A:9-25.19 NJ-AIDS Services Fund; tax return contribution
1. a. There is established in the Department of the Treasury a special fund to be known as the "NJ-AIDS Services Fund." b. ...
- New Jersey Statutes 54A:9-25.20 "Literacy Volunteers of America - New Jersey Fund;" tax return contribution
1. a. There is established in the Department of the Treasury a special fund to be known as the "Literacy Volunteers of America - New...
- New Jersey Statutes 54A:9-25.21 "New Jersey Prostate Cancer Research Fund"; tax return contribution.
1. a. There is established in the Department of the Treasury a special fund to be known as the "New Jersey Prostate Cancer Research Fund."...
- New Jersey Statutes 54A:9-25.22 Appropriation of monies deposited.
2. The Legislature shall annually appropriate all monies deposited in the "New Jersey Prostate Cancer Research Fund" established pursuant to this act to the...
- New Jersey Statutes 54A:9-25.23 Income tax returns, option for contribution to NJ World Trade Center Scholarship Fund.
1. a. Each taxpayer shall have the opportunity to indicate on the taxpayer's New Jersey gross income tax return that a portion of the taxpayer's...
- New Jersey Statutes 54A:9-25.24 "New Jersey Veterans Haven Support Fund;" tax return contribution.
1. a. There is established in the Department of the Treasury a special fund to be known as the "New Jersey Veterans Haven Support Fund."...
- New Jersey Statutes 54A:9-25.25 "Community Food Pantry Fund."
1. a. There is established in the Department of the Treasury a special fund to be known as the "Community Food Pantry Fund." ...
- New Jersey Statutes 54A:9-25.26 "Cat and Dog Spay/Neuter Fund."
2. a. There is hereby established in the Department of the Treasury a special fund to be known as the "Cat and Dog Spay/Neuter Fund."...
- New Jersey Statutes 54A:9-25.27 "New Jersey Lung Cancer Research Fund."
1. a. There is established in the Department of the Treasury a special fund to be known as the "New Jersey Lung Cancer Research Fund."...
- New Jersey Statutes 54A:9-25.29 "NJ National Guard State Family Readiness Council Fund."
1. a. There is established in the Department of the Treasury a special fund to be known as the "NJ National Guard State Family Readiness...
- New Jersey Statutes 54A:9-25.30 "American Red Cross-NJ Fund."
1. a. There is established in the Department of the Treasury a special fund to be known as the "American Red Cross-NJ Fund." ...
- New Jersey Statutes 54A:9-25.31 "Girl Scouts Councils in New Jersey Fund."
1. a. There is established in the Department of the Treasury a special fund to be known as the "Girl Scouts Councils in New Jersey...
- New Jersey Statutes 54A:9-26 Property Tax Relief Fund saved harmless.
9. An amount equal to the revenue that would be available to the Property Tax Relief Fund but for the amount estimated to be foregone...
- New Jersey Statutes 54A:9-27 Effective date.
(a) This act shall take effect immediately and shall be applicable with respect to items of income, deduction, loss or gain occurring in taxable years...
- New Jersey Statutes 54A:9-29 Certain revenue appropriated for direct real property taxpayer relief.
19. All revenue derived annually from the tax rate change effectuated in the amendment made to N.J.S.54A:2-1 in section 17 of P.L.2004, c.40 shall...
- New Jersey Statutes 54A:10-1 Short title
This act shall be known and may be cited as the "State Revenue Sharing Act of 1976" . L.1976, c. 73, s. 1.
- New Jersey Statutes 54A:10-2 Legislative declaration.
It is hereby declared that because municipalities are limited in their means for raising revenues, that it is the obligation of the State to provide...
- New Jersey Statutes 54A:10-3 Definitions.
For the purposes of this act, unless the context clearly requires a different meaning: a. "Director" means the Director of the Division of Taxation in...
- New Jersey Statutes 54A:10-4 Revenue sharing fund; creation; distributions to municipalities.
There is hereby created within the General Treasury a Revenue Sharing Fund of $50 million of the net revenues from the New Jersey Gross Income...
- New Jersey Statutes 54A:10-5 Distribution of additional amount.
In addition to the amount determined in section 4 above, there shall be added to the amount to be distributed to each municipality the following:...
- New Jersey Statutes 54A:10-6 Annual computation of funds due each municipality; credit after prepayment of tax.
Prior to November 1, 1976 and prior to November 1 in each year thereafter the director shall compute the amount of revenue sharing funds due...
- New Jersey Statutes 54A:10-7 Anticipation of revenues in municipal budget; reduction of property tax levy.
Upon notification by the director of the amount of revenue sharing funds due, the governing body of each municipality shall anticipate such revenues in its...
- New Jersey Statutes 54A:10-8 Annual certification of funds due each municipality; payments.
On or before December 1 annually, the director shall certify to the State Treasurer the amount of revenue sharing funds due each municipality under the...
- New Jersey Statutes 54A:10-9 Rules and regulations.
The director is hereby authorized to make such rules and regulations as may be necessary to carry out the provisions of this act. The Director...
- New Jersey Statutes 54A:10-10 Inapplicability of act to program of aid or assistance in effect.
Nothing herein contained shall affect any program of aid or assistance now in effect. L.1976, c. 73, s. 10.
- New Jersey Statutes 54A:10-11 Veterans deductions; certification of number and amounts by county board of taxation.
On or before June 15, 1978 and on or before June 15 of each year thereafter, each county board of taxation shall, on a form...
- New Jersey Statutes 54A:10-12 Additional amount of revenue sharing funds due each municipality for current tax year; certification; payment.
On or before September 15, 1978, the director shall certify to the State Treasurer the additional amount of revenue sharing funds due each municipality for...
Last modified: February 14, 2012
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