New Jersey Revised Statutes Title 54 - Taxation

• 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 to...
• 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...
• 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...
• 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...
• 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...
• 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...
• 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...
• 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...
• 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...
• 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 of maps for purposes...
• 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...
• 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...
• 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...
• 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...
• Section 54:1-20 - Increase Of Assessments To Equalize Valuations
  If it shall appear that the value of any property contained in a taxing district or county, including railroad and canal property bearing the...
• Section 54:1-21 - Decrease And Equalization Of Assessments
  If upon such investigation it shall appear to the Director of the Division of Taxation that the assessment of any property lying in a...
• Section 54:1-22 - Notice To Assessor And Owner Before Change
  Before a change shall be made in valuation, the assessor of the taxing district in which the change is proposed and the owner of...
• Section 54:1-23 - Notice And Publication; Service
  The notice shall be sufficient if published in one of the newspapers circulating in the county, at least five days before the hearing, and...
• Section 54:1-24 - Taxes To Conform To Corrected Valuation
  When the taxes shall have been amended as provided in sections 54:1-18 to 54:1-23 of this title they shall be levied and collected upon...
• Section 54:1-25 - Investigation Of Method Of Local Assessors
  The commissioner shall investigate the method adopted by local assessors in the assessment of real and personal property, furnish to them information to aid...
• Section 54:1-26 - Authority Of Director To Reassess Property
  When the Director of the Division of Taxation has reason to believe that any property, including the property of railroad and canal companies, has...
• Section 54:1-27 - Order For Reassessment; Failure Of Assessor To Comply; Appointment Of Substitute
  The Director of the Division of Taxation may, if necessary, direct an assessor or other taxing officer to make a reassessment of any or...
• Section 54:1-28 - Notice Of Investigation; Publication; Mailing
  Notice of the investigation preceding such reassessment shall be given by the commissioner by publication in a newspaper circulating in the taxing district to...
• Section 54:1-29 - Completion Of Reassessments; Correction Of Duplicates; Expenses
  The reassessment shall be completed and the valuations made therein certified to the county board of taxation on or before March fifteenth following the...
• Section 54:1-30 - Investigation For Securing True Valuation Every Five Years
  The Director of the Division of Taxation shall, once in every 5 years beginning with the calendar year 1933, investigate in each county assessments...
• Section 54:1-33 - State Equalization Table Prepared; Copies To County Boards And State Comptroller
  The commissioner shall annually, after receiving from the county boards of taxation the abstracts of ratables as last certified by such boards, inquire into...
• Section 54:1-34 - Equalization Of Assessments Between Counties; Annual Hearing
  The commissioner shall sit annually on the second Tuesday in July at his office in Trenton, for the purpose of equalizing the assessments between...
• Section 54:1-35 - Preparation Of Abstract Of Total Ratables
  54:1-35. The Director of the Division of Taxation shall prepare an abstract of the total ratables of the State, as returned by the county...
• Section 54:1-35a - Definitions
  a. The "average ratio" of assessed to true value of real property for a taxing district for the purposes of this act shall mean...
• Section 54:1-35b - Average Ratio And Common Level Range; Determination; Certified List
  a. On or before April 1 in each year the Director of the Division of Taxation shall determine the average ratio and the common...
• Section 54:1-35c - Average Ratio; Determination Without Usable Real Estate Sales
  Where it is not possible for purposes of this act, to determine the average ratio in any taxable district by reason of the fact...
• Section 54:1-35.1 - Table Of Equalized Valuations; Promulgation; Place To Be Kept
  On or before October 1 in each year the Director of the Division of Taxation, in the State Department of the Treasury shall promulgate...
• Section 54:1-35.2 - Form And Contents Of Table
  The table of equalized valuations shall be in columnar form and shall list each taxing district in the State, together with (1) its aggregate...
• Section 54:1-35.3 - True Value; Determination Of Ratio Of Aggregate Assessed To Aggregate True Valuation Of Real Estate
  True value for the purposes of this act shall be deemed to be valuation at current market prices or values, determined in such manner...
• Section 54:1-35.4 - Review Of Equalization Table
  An equalization table promulgated hereunder may be reviewed by the tax court in accordance with the provisions of the State Tax Uniform Procedure Law,...
• Section 54:1-35.5 - Effective Date
  This act shall take effect immediately, provided that it shall be inoperative unless and until the "State School Aid Act of 1954" as introduced...
• Section 54:1-35.6 - Real Estate Sales Ratio Records As Public Records
  Real estate sales ratio records (Form SR 1-A) of the Local Property Tax Bureau, Division of Taxation, Department of the Treasury, in the possession...
• Section 54:1-35.25 - Examinations; Applications; Qualifications; Fee
  Commencing in 1968, the Director of the Division of Taxation shall, annually, in March and September of each year, hold examinations of applicants for...
• Section 54:1-35.25a - Dispensation With 4-year College Requirement; Duration
  Up until December 31, 1972, the 4-year college requirement, or the equivalency requirement in substitution therefor, set forth in section 1 of P.L.1967, chapter...
• Section 54:1-35.25b - Continuing Education, Training Requirements For Certified Tax Assessors.
  1. a. All tax assessor certificates issued prior to the effective date of P.L.1999, c.278 (C.54:1-35.25b et al.) shall expire five years following that...
• Section 54:1-35.26 - Tax Assessor Certificate; Fee
  Upon the successful completion of the examination by an applicant, a tax assessor certificate shall be issued to him, upon the payment of an...
• Section 54:1-35.27 - Preservation Of Applications, Test Papers, Etc.; Records; Destruction
  The director shall preserve the applications, test papers and other work, except such as may be returned to the applicants and shall keep a...
• Section 54:1-35.28 - Certificate Issued Without Examination; Fee
  In the case of an applicant who, on or after effective date of this act but not later than June 30, 1969, while actually...
• Section 54:1-35.29 - Revocation, Suspension Of Tax Assessor Certificate.
  5.Any tax assessor certificate may be revoked or suspended by the director for dishonest practices, or willful or intentional failure, neglect or refusal to...
• Section 54:1-35.30 - Certificate Necessary For Appointment Or Reappointment
  Except as herein otherwise provided, no person shall on and after July 1, 1971, be appointed or reappointed as tax assessor in any municipality...
• Section 54:1-35.31 - Reappointment Or Re-election; Term; Removal; Dismissal.
  7. a. Notwithstanding the provisions of any other law to the contrary, every person (1)who, upon reappointment or re-election subsequent to having received a...
• Section 54:1-35.32 - Tenure Of Office
  On and after July 1, 1969 no assessor shall acquire tenure of office under any law of this State unless he shall have received...
• Section 54:1-35.33 - Joint Municipal Tax Assessor; Eligibility
  No person shall be eligible to hold the office of joint municipal tax assessor unless he shall be the holder of a tax assessor...
• Section 54:1-35.34 - Rules And Regulations
  The director may promulgate such rules and regulations and prescribe such forms as he shall deem necessary to implement this act. L.1967, c. 44,...
• Section 54:1-35.35 - Rules; Standards For Valuation And Revaluation Of Real Property; Qualifications For Firms And Individuals Under Contract With Municipality As Assessors
  The Director of the Division of Taxation in the Department of the Treasury shall by rule establish standards to be used in the valuation...
• Section 54:1-35.36 - Contract By Municipality For Valuation Or Revaluation Of Real Property; Approval By Director Of Division Of Taxation
  Any municipality proposing to contract for a valuation or revaluation of all or designated portions of the real property in the municipality shall submit...
• Section 54:1-35.37 - Person Aggrieved By Determination; Hearing
  Any municipality, firm or individual aggrieved by any determination of the Director of the Division of Taxation made pursuant to this act shall be...
• Section 54:1-35.39 - Short Title
  1. Sections 1 through 10 of this act shall be known and may be cited as the "Revaluation Relief Act of 1993." L.1993,c.101,s.1.
• Section 54:1-35.40 - Findings, Determinations
  2. The Legislature finds and determines that: a. Article VIII, Section I, paragraph 1 of the Constitution of the State of New Jersey requires...
• Section 54:1-35.41 - Definitions
  3.As used in P.L.1993, c.101 (C.54:1-35.39 et seq.) and P.L.1999, c.216 (C.54:1-35.51 et al.): a."Base year" means the tax year immediately preceding the revaluation...
• Section 54:1-35.42 - Allowance Of Relvaluation Relief Abatements
  4.The director and the governing body of a municipality which has undertaken a revaluation may allow revaluation relief abatements for eligible properties as hereinafter...
• Section 54:1-35.43 - Determination Of Eligible Properties
  5. a. Upon the receipt of a certified copy of the ordinance, the director shall conduct a final review of the tax duplicate for...
• Section 54:1-35.44 - Certification Of Aggregate Amount Of Revaluation Relief Abatements Allowable
  6. a. The director shall certify to the county board of taxation the aggregate amount of revaluation relief abatements to be allowed eligible properties...
• Section 54:1-35.45 - Delivery Of Tax Bills To Individuals Assessed
  7. a. As soon as the tax duplicate is delivered to the collector of the municipality, the collector shall proceed with the work of...
• Section 54:1-35.46 - Alternate Payment Date
  8. The provisions of R.S.54:4-66 and R.S.54:4-67 to the contrary notwithstanding, for a municipality which has implemented a revaluation phase-in program pursuant to this...
• Section 54:1-35.47 - Calculation Of Revaluation Relief Abatements
  9.Revaluation relief abatements for eligible properties in the revaluation year shall continue to be provided in the first, second and third tax year next...
• Section 54:1-35.48 - Tax Liability Not Less Than Base Year
  10. The provision of revaluation relief abatements pursuant to this act shall not result in any tax year in a tax liability for an...
• Section 54:1-35.49 - Policies, Procedures
  19. The director may establish policies and procedures to address technical problems which arise in overseeing implementation of this act. L.1993,c.101,s.19.
• Section 54:1-35.50 - Rules, Regulations
  20. The director, pursuant to the "Administrative Procedure Act," P.L.1968, c.410 (C.52:14B-1 et seq.), shall promulgate rules and regulations necessary to effectuate the purposes...
• Section 54:1-36 - Failure To Obey Constitution And Laws; Commissioner To Declare Vacancy
  If an assessor or other person charged with reviewing assessments in a taxing district shall willfully or intentionally fail, neglect or refuse to comply...
• Section 54:1-37 - Assessor Not Complying With Law Removable By Court
  An assessor who shall willfully or intentionally fail, neglect or refuse to comply with the constitution and laws of this State relating to the...
• Section 54:1-39 - Order Of Removal; Successor Appointed
  If the court removes the assessor, a certified copy of the judgment of removal shall be transmitted to the governing body or officer of...
• Section 54:1-40 - Person Removed Ineligible For Same Office For Five Years
  A person removed from his office of assessor as provided in section 54:1-39 of this title, or who, to prevent such removal, may have...
• Section 54:1-41 - Appeals To State Board Of Tax Appeals; Procedure
  Any person, taxing district, municipality, or county aggrieved by any act, proceeding, ruling, decision, or determination of the state tax department or of the...
• Section 54:1-42 - Commissioner May Acquire Property To Satisfy Claim; Limitation
  The commissioner may bid for and purchase any property, real and personal, heretofore or hereafter exposed to sale under the order or decree of...
• Section 54:1-43 - Sale Of Property; Approval By State House Commission; Use Of Proceeds
  The commissioner may sell, either at public or private sale, any property, real and personal, by him acquired under the provisions of this article,...
• Section 54:1-44 - Use Of Property Before Sale; Use Of Proceeds; Repairs
  Until the commissioner shall sell any property, real and personal, by him acquired under the provisions of this article, he may rent or lease...
• Section 54:1-45 - Separate Accounts Kept
  The commissioner shall keep a separate account of the receipts and disbursements of any moneys which may come into his hands under the provisions...
• Section 54:1-46 - Short Title
  This act shall be known and may be cited as the "Municipal Purposes Tax Assistance Act of 1980." L.1980, c. 12, s. 1, eff....
• Section 54:1-47 - Definitions
  As used in this act: a. "Municipal equalized valuation" means the apportionment valuation of each municipality for the preceding tax year as shown in...
• Section 54:1-48 - Municipal Purposes Tax Assistance Fund; Establishment; Distribution Of Deposits
  There is established in the Department of the Treasury for the purpose of providing State aid to qualifying and participating municipalities a "Municipal Purposes...
• Section 54:1-49 - Qualifying Municipalities; Annual Payments; Computation; Limitations
  The State Treasurer shall, upon the warrant of the State Comptroller, annually pay to each qualifying municipality a share of amounts annually deposited in...
• Section 54:1-50 - Participating Municipalities; Annual Payments; Computation; Limitations
  The State Treasurer shall, upon the warrant of the State Comptroller, annually pay to each participating municipality a share of amounts annually deposited in...
• Section 54:1-51 - Allocation Of Funds
  Of the amount deposited in any year in the "Municipal Purposes Tax Assistance Fund," twenty-three twenty-sevenths of such amount shall be set aside and...
• Section 54:1-52 - Date Of Payment
  Amounts due each qualifying municipality shall be paid as follows: 50% on July 5 of each year and 50% on October 1 of each...
• Section 54:1-53 - Appropriations
  In addition to such amounts as are required by law to be deposited in the "Municipal Purposes Tax Assistance Fund," there shall be annually...
• Section 54:1-54 - Inclusion Of Amount Of State Aid In Municipal Budget
  It shall be lawful in any year for a municipality receiving State aid pursuant to this act, upon notification by the State Treasurer of...
• Section 54:1-58.1 - List Of Unlocated
  The Administrative Director of the Courts whenever possible shall, every calendar quarter, provide the Director of the Division of Taxation with a list, in...
• Section 54:1-68 - Short Title
  This act shall be known and may be cited as the "Pinelands Municipal Property Tax Stabilization Act of 1983." L.1983, c. 551, s. 1,...
• Section 54:1-69 - Legislative Findings
  The Legislature finds: a. that since enactment of the "Pinelands Protection Act," P.L.1979, c. 111 (C. 13:18A-1 et seq.) there is an apparent causal...
• Section 54:1-70 - Definitions
  As used in this act: a. "Base year" means the calendar year 1980 prior to any successful tax appeal. b. "Board" means the Pinelands...
• Section 54:1-71 - Pinelands Municipal Property Tax Stabilization Board; Members; Duties
  a. There is established in the Department of the Treasury the "Pinelands Municipal Property Tax Stabilization Board," which shall comprise three members to be...
• Section 54:1-72 - Pinelands Municipal Property Tax Stabilization Fund; State Budget Annual Request
  a. There is established in the General Fund, for the purpose of providing State aid to qualified municipalities a "Pinelands Municipal Property Tax Stabilization...
• Section 54:1-73 - Report By Assessor
  The assessor of every qualified municipality shall certify to the county tax board on a form to be prescribed by the director, and on...
• Section 54:1-74 - Valuation Base
  a. Upon receipt of reports filed pursuant to section 6 of this act and using procedures developed by the board pursuant to section 4...
• Section 54:1-75 - Entitlement Amount
  Upon receipt of the certification by the board, the State Treasurer shall certify to each qualified municipality, on or before February 15, its entitlement...
• Section 54:1-76 - Payment Of Entitlement
  The State Treasurer, upon warrant of the Director of the Division of Budget and Accounting, shall pay to each qualified municipality its entitlement as...
• Section 54:1-77 - Revision Of Land Use Ordinance
  Beginning in tax year 1984, no qualified municipality shall be entitled to a payment pursuant to section 7 of this act unless the municipality...
• Section 54:1-78 - Priorities For Disbursements
  If an appropriation made for purposes of this act is insufficient to pay all entitlements, those municipalities located in whole or in part in...
• Section 54:1-79 - Certified Entitlement Amount; Anticipation Of Sums In Budget
  Any municipality receiving a certification from the State Treasurer pursuant to section 8 of this act shall anticipate such sums in its annual budget...
• Section 54:1-80 - Reports; Review; Budget Changes
  a. The Director of the Division of Taxation in reviewing the reports filed pursuant to section 6 of this act may make such changes...
• Section 54:1-81 - Sums Received Not Considered An Exception Or Exemption
  Any sum received by a qualified municipality pursuant to this act shall not be considered as an exception or exemption under P.L.1976, c. 68...
• Section 54:1-82 - Pinelands Municipal Property Tax Stabilization Commission; Membership; Report; Hearings
  a. There is established a "Pinelands Municipal Property Tax Stabilization Commission" which shall comprise 10 members as follows: the Commissioner of Environmental Protection, the...
• Section 54:1-83 - Anticipation Of Amount Of Entitlement In Budget; Rules And Regulations
  Notwithstanding the provisions of the "Local Budget Law" (N.J.S. 40A:4-1 et seq.), a municipality which qualifies for an entitlement pursuant to section 7 of...
• Section 54:1-84 - "Pinelands Property Tax Assistance Fund"; Administration, Definitions.
  20. a. The "Pinelands Property Tax Assistance Fund" is established in the General Fund as a special nonlapsing fund for the purpose of providing...
• Section 54:1-85 - Distribution Of Funds; Definitions.
  19. a. (1) (Deleted by amendment, P.L.2013, c.253) (2)(Deleted by amendment, P.L.2013, c.253) b.The "Highlands Municipal Property Tax Stabilization Fund" is established in the...
• Section 54:1-86 - Short Title.
• Section 54:1-87 - Findings, Declarations Relative To Property Tax Assessment Reform.
  2.The Legislature finds and declares: a.Under the current real property assessment system, each municipality within a county assesses its property at a different percentage...
• Section 54:1-88 - Definitions Relative To Property Tax Assessment Reform.
  3.As used in this act: "County governing body" means the county board of chosen freeholders of the pilot county. "County assessor" means the person...
• Section 54:1-89 - Appointment Of County Assessor.
  4. a. On the first day of January of the first full calendar year next following the effective date of P.L.2009, c.118 (C.54:1-86 et...
• Section 54:1-90 - Real Property Revaluation By Municipality.
  5. a. On or before December 31 of the third full calendar year next following the effective date of P.L.2009, c.118 (C.54:1-86 et al.)...
• Section 54:1-91 - Appointment Of Deputy County Assessors.
  6. a. During the revaluation period set forth pursuant to section 5 of P.L.2009, c.118 (C.54:1-90), and subject to the requirements of section 13...
• Section 54:1-92 - Duties Of County Assessor.
  7.The county assessor shall: a.supervise the deputy county assessors and, when appropriate, recommend the removal of a deputy county assessor for failure to adhere...
• Section 54:1-93 - Determination Of Taxable Status Of Property.
  8. a. The county assessor, through a staff of deputy county assessors, shall locate, identify, and determine the taxable status of property within every...
• Section 54:1-94 - Review, Revision Or Correction.
  9. a. Whenever any law, rule or regulation provides for the review, revision or correction of an assessor's list or duplicate, or a list...
• Section 54:1-95 - Annual Tax List, Property Values Available For Public Inspection.
  10.Notwithstanding any law to the contrary, the county assessor shall make the annual tax list and property values for each municipality available for public...
• Section 54:1-96 - Hiring Preference.
  11.A hiring preference shall be given to tenured, certified tax assessors, deputy assessors, and to county tax administrators for the filling of staff positions...
• Section 54:1-97 - Schedule For Abolishment Of Office Of Municipal Tax Assessor.
  12.The county assessor, in consultation with every municipal governing body and municipal tax assessor, shall promulgate a three-year schedule for the abolishment of the...
• Section 54:1-98 - Preference For Appointment As Deputy County Assessor; Tenure.
  13. a. A serving municipal tax assessor or deputy municipal tax assessor who holds tenure in the position, or who has obtained a certified...
• Section 54:1-99 - Transfer Of Property Assessment Function.
  14. a. In accordance with the phase-in schedule promulgated by the county assessor pursuant to section 12 of P.L.2009, c.118 (C.54:1-97), the county tax...
• Section 54:1-100 - Rules, Regulations.
  15.The Director of the Division of Taxation in the Department of the Treasury shall adopt rules and regulations concerning the valuation of property in...
• Section 54:1-101 - Short Title.
  1.Sections 1 through 4 of P.L.2013, c.15 (C.54:1-101 et seq.) shall be known and may be cited as the "Real Property Assessment Demonstration Program."...
• Section 54:1-102 - Findings, Declarations Relative To The "Real Property Assessment Demonstration Program."
  2.The Legislature finds and declares: a.The current real property assessment system fails to take full advantage of a collaborative system of property assessment between...
• Section 54:1-103 - Definitions Relative To The "Real Property Assessment Demonstration Program."
  3.As used in this act: "County board of taxation" or "county tax board" means the board of taxation of a demonstration county. "County tax...
• Section 54:1-104 - Real Property Assessment Demonstration Program.
  4. a. There is established a real property assessment demonstration program, which shall be open for participation therein to any county in the State,...
• Section 54:2-40 - Copies Of Appeal To Be Served; Copies Of Judgment; Notice; Notices; Notice Of Withdrawal Or Dismissal Of Complaint
  A copy of the complaint shall be served by the plaintiff upon the county board of taxation whose judgment is the subject of such...
• Section 54:3-1 - County Boards Of Taxation Continued
  The several county boards of taxation created and established in the several counties for the equalization, revision, review and enforcement of taxes by the...
• Section 54:3-2 - Taxation Board Members.
  54:3-2. Each board shall, as heretofore, be known as the county board of taxation, and be composed of five members, except as hereinafter provided,...
• Section 54:3-3 - Terms; Vacancies
  The members shall be appointed for a term of three years and until their successors shall have been duly appointed and qualified. If there...
• Section 54:3-4 - Oath; Filing
  Before entering upon the discharge of his duties each member shall take and subscribe an oath that he will faithfully perform the duties of...
• Section 54:3-5 - President Of Board; Election; Duties On Written Memorandum Of Judgments
  a. Each county board shall upon organization elect from its members a president. b. The president shall have responsibility for overseeing the writing of...
• Section 54:3-5.1 - Annual Reports; President Of County Board Of Taxation; Director Of Division Of Taxation.
  19. a. The president of each county board of taxation shall annually on or before August 15 report to the Director of the Division...
• Section 54:3-6 - Salaries Of Board Members.
  54:3-6. The salaries of the members of the several boards shall be paid biweekly in a biweekly amount by the State Treasurer upon warrants...
• Section 54:3-7 - County Tax Administrator
  54:3-7. a. Each county board shall appoint a county tax administrator, who shall hold office for a term of three years, and who shall,...
• Section 54:3-7.1 - Reference To Secretary Of County Board Of Taxation To Mean And Refer To Office Of County Tax Administrator
  Whenever in any law, rule, regulation, order, contract, document, judicial or administrative proceeding, or otherwise, reference is made to the office of secretary of...
• Section 54:3-7.2 - Training Program
  The Director of the Bureau of Government Research at Rutgers, The State University, shall develop and offer a training program in tax board administration,...
• Section 54:3-8 - Salaries Of Administrator, Assistants
  54:3-8. The governing body of the county shall fix the annual salary to be paid to the county tax administrator and the annual compensation...
• Section 54:3-9 - Tenure
  54:3-9. Each county tax administrator hereafter appointed who shall have received two consecutive appointments for full terms as county tax administrator, and each county...
• Section 54:3-10 - Administrator; Removal; Charges In Writing; Notice; Trial; Appeal
  No county tax administrator who has heretofore acquired, or shall hereafter acquire, tenure pursuant to the provisions of R.S. 54:3-9, shall be removed from...
• Section 54:3-11 - County Boards Of Taxation Replace Predecessors
  The county boards of taxation shall have all the powers formerly exercised by commissioners of appeal and local boards charged with the duty of...
• Section 54:3-12 - Other County And Local Boards Abolished; Exception
  L.1906, c. 120, s. 13, p. 217 (C.S. p. 5121, s. 37a2), being section thirteen of an act entitled "A supplement to an act...
• Section 54:3-13 - Secure Taxation At Taxable Value
  Each county board of taxation shall secure the taxation of all property in the county at its taxable value as prescribed by law, in...
• Section 54:3-14 - Petitions Of Appeal, Rules, Regulations And Procedures; Directions; Record; Transcript
  Each board shall adopt such standardized petitions of appeal, rules, regulations and procedures as are prescribed by the Director of the Division of Taxation,...
• Section 54:3-15 - Boards To View Assessed Properties; Meetings
  The members of each county board, in carrying into effect the provisions of this title, shall view and inspect, so far as possible in...
• Section 54:3-16 - Administrator; Responsibility For Administrative Functions And Assessors; Rules
  Each county tax administrator, under the supervision and control of the county board of taxation, shall be responsible for the administrative functions of the...
• Section 54:3-17 - Ascertain Ratio Of Assessments To Value; Equalization Table; Copies To Assessors.
  54:3-17. Each county tax administrator shall annually ascertain and determine, according to his best knowledge and information, the general ratio or percentage of true...
• Section 54:3-18 - Meeting To Review Equalization Table; Hearing And Notice.
  54:3-18. The county board of taxation in each county shall meet annually for the purpose of reviewing the equalization table prepared pursuant to R.S.54:3-17...
• Section 54:3-19 - Valuations Of Property As Confirmed To Be Final; Copies Of Table
  After the equalization table is finally confirmed by the board, the valuations of property in each district as equalized shall be deemed to be...
• Section 54:3-20 - Assessment Of Omitted Property
  The county board of taxation shall have the power to hear and determine matters of taxable property omitted from assessments. Amended by L.1947, c....
• Section 54:3-20.1 - Reference To One Or More Members To Take Testimony
  The board may, as occasion shall require, by order, refer to one or more of its members the duty of taking testimony in a...
• Section 54:3-21 - Appeal By Taxpayer Or Taxing District; Petition; Complaint; Exception.
  54:3-21. a. (1) Except as provided in subsection b. of this section a taxpayer feeling aggrieved by the assessed valuation of the taxpayer's property,...
• Section 54:3-21.3 - Fees
  Upon the filing of a petition of appeal by any taxpayer with the county board of taxation in any county pursuant to section 54:3-21...
• Section 54:3-21.3a - Use Of Revenues From Fees.
  18.All revenues received by the county from fees, either established or increased pursuant to this amendatory and supplementary act, shall be used exclusively for...
• Section 54:3-22 - Hearing Of Appeals; Witnesses; Evidence; Revision Of Taxable Value; Grounds; Computation
  a. The board shall thereupon make such order respecting the time and manner for hearing the appeal as it may deem just, and shall...
• Section 54:3-23 - Disobedience Of Witness, Punishment
  54:3-23. In case of the failure of a person to obey any such order or subpoena of a county board of taxation, or to...
• Section 54:3-24 - Perjury
  A person making a false statement to the board under oath shall be guilty of perjury.
• Section 54:3-25 - Quorum; Majority May Act
  A majority of the members of the board shall constitute a quorum for the transaction of business, and an adjustment agreed to by such...
• Section 54:3-26 - Hearing, Determination Of Appeals
  54:3-26. The county board of taxation shall hear and determine all such appeals within three months after the last day for filing such appeals,...
• Section 54:3-26a - Action Or Determination Of County Board Of Taxation; Review By Tax Court
  Any action or determination of a county board of taxation may be reviewed by the tax court in accordance with the provisions of the...
• Section 54:3-26b - Review Of Judgment Of County Board Of Taxation
  Any party who is dissatisfied with the judgment of the county board of taxation may seek review of that judgment in the tax court...
• Section 54:3-26.1 - Extension Of Time For Hearing Appeal
  1.In the event a county board of taxation cannot hear and determine any one or more appeals within the time prescribed in R.S.54:3-26, it...
• Section 54:3-27 - Payment Of Taxes Pending Appeal
  54:3-27. A taxpayer who shall file an appeal from an assessment against him shall pay to the collector of the taxing district no less...
• Section 54:3-27.2 - Refund Of Excess Taxes; Interest.
  2.Except as required in paragraph (2) of subsection a. of section 2 of P.L.1983, c.137 (C.54:4-134), in the event that a taxpayer is successful...
• Section 54:3-28 - Removal Of Member For Cause; Successor
  A member of a county board of taxation who shall willfully or intentionally fail, neglect or refuse to comply with the constitution or laws...
• Section 54:3-30 - Permanent Offices In Certain Counties; Records Public
  The governing body of the county shall provide the county board of taxation, and county tax administrator with permanent offices for the transaction of...
• Section 54:3-31 - Traveling Expenses Of Members And Administrator Paid By Governing Body
  The governing body of the county shall defray the actual traveling expenses of the members of the county board of taxation and the county...
• Section 54:3-32 - Preparation Of Annual Budget Request By County Tax Administrator.
  4.A county tax administrator shall prepare the annual budget request for the county board of taxation pursuant to the requirements of section 3 of...
• Section 54:4-1 - Property Subject To Taxation.
  54:4-1. All property real and personal within the jurisdiction of this State not expressly exempted from taxation or expressly excluded from the operation of...
• Section 54:4-1.1 - Pending Litigation Unaffected; Effect On Existing Assessment, Lien, Or Obligation To Pay Taxes; Omitted Property
  Nothing herein shall be construed to affect any pending litigation, nor to repeal, abate, cancel, cause to lapse, or otherwise affect in any manner,...
• Section 54:4-1.2 - Short Title
  This act shall be known and may be cited as the "Manufactured Home Taxation Act." L.1983, c. 400, s. 1, eff. Dec. 22, 1983.
• Section 54:4-1.3 - Legislative Findings And Determinations
  The Legislature finds and determines that: a. It is in the public interest that the Legislature address the difficult questions raised in litigation over...
• Section 54:4-1.4 - Definitions
  As used in this act: a. "Commissioner" means the Commissioner of the Department of Community Affairs; b. "Cooperative" means a housing corporation or association...
• Section 54:4-1.5 - Manufactured Homes Subject To Taxation As Real Property
  a. Except as otherwise provided for in subsection b. of this section and in P.L.1982, c. 220 (C. 54:4-23a), a manufactured home shall be...
• Section 54:4-1.6 - Municipal Service Fee; Ordinance; Imposition On Manufactured Homes In Mobile Home Park; Determination Of Amount; Collection By Owner Of Mobile Home Park; Transmittal; Interest On Delinquencies; Rent Surcharge
  a. A municipality, by ordinance, shall provide for the imposition of an annual municipal service fee, on manufactured homes installed in a mobile home...
• Section 54:4-1.7 - Sales Tax; Imposition On Manufacturer's Invoice Price Of Manufactured Home On First Sale
  The sales tax imposed by the "Sales and Use Tax Act," P.L.1966, c. 30 (C. 54:32B-1 et seq.) shall be applied only against the...
• Section 54:4-1.8 - Trailers; Inapplicability Of Act
  Trailers shall not be subject to the provisions of this act. L.1983, c. 400, s. 8, eff. Dec. 22, 1983.
• Section 54:4-1.9 - Transfer Inheritance And Estate Tax; Application To Manufactured Homes
  A manufactured home subject to real property taxation pursuant to this act shall be treated as real property for the purposes of imposing the...
• Section 54:4-1.10 - Tax Exempt Real Property; Activity Conducted For Profit; Tax Liability Of Private Party
  When real property which is exempt from taxation is used by a private party in connection with an activity conducted for profit, and the...
• Section 54:4-1.11 - Procedures For Administration Of Tax
  The assessment, collection, apportionment, and payment of the real property tax imposed by section 1, the attachment of the lien for such taxes, the...
• Section 54:4-1.12 - Storage Tank Deemed Real Property
  3. For the purposes of chapter 4 of Title 54 of the Revised Statutes and notwithstanding the provisions of R.S.54:4-1, a storage tank having...
• Section 54:4-1.13 - Short Title
  1. This act shall be known and may be cited as the "Business Retention Act." L.1992,c.24,s.1
• Section 54:4-1.14 - Findings, Declarations
  2. The Legislature finds and declares that since 1979 New Jersey has lost a major share of its manufacturing jobs and manufacturing plants and...
• Section 54:4-1.15 - Definitions
  4. As used in R.S.54:4-1 and section 3 of P.L.1986, c.117 (C.54:4-1.12): "Machinery, apparatus or equipment" means any machine, device, mechanism, instrument, tool, tank...
• Section 54:4-1.16 - Schedule For Reducing Assessment
  6. If a determination shall be made, either by an assessor or in a judicial proceeding, that a taxpayer is entitled to a reduction...
• Section 54:4-1.17 - Construction Of 1997 Utility Tax Act.
  70. a. Nothing in this act shall be construed to limit municipal taxation of real estate pursuant to R.S.54:4-1 of current or former remitters...
• Section 54:4-1.18 - Definitions Relative To Taxation Of Recreational Vehicles.
  1.As used in this act: "Campsite" means any parcel of land, or contiguous parcels of land under common ownership, designed and used for the...
• Section 54:4-1.19 - Exemption From Taxation As Real Property For Certain Recreational Vehicles.
  2.A recreational vehicle which is installed in a campsite shall not be subject to taxation as real property. L.1999,c.284,s.2.
• Section 54:4-1.20 - Outdoor Advertising Sign, Structure Deemed Real Property.
  14. For the purposes of chapter 4 of Title 54 of the Revised Statutes and notwithstanding the provisions of R.S.54:4-1, an outdoor advertising sign...
• Section 54:4-2 - Taxation Of Property Of Corporations
  Except as otherwise provided as to particular corporations, all property, real and personal, of a corporation shall be taxed the same as the real...
• Section 54:4-2.2a - State Property Defined
  As used in this act: "State property" means land and improvements owned by the State and includes but shall not be limited to State...
• Section 54:4-2.2b - State Property; Assessment And Subjection To In Lieu Tax Payment
  Notwithstanding the provisions of any other law and to compensate municipalities for the impact upon local government costs of local services to State property,...
• Section 54:4-2.2c - Statements Of Taxable Value
  Commencing with the tax year 1977, each assessor annually on or before September 15 shall prepare and send to the Director of the Division...
• Section 54:4-2.2d - Review And Revision Of List And Assessment By Director; Notice; Finality Of Determination By Director
  Upon the receipt of the assessments of State property, the director shall review and revise the list and the assessment of any parcel of...
• Section 54:4-2.2e - State's Liability For In Lieu Tax Payments; Computation; Limitations
  After completion of the review of the assessments of State property, the director shall compute the State's liability for in lieu tax payments in...
• Section 54:4-2.2e1 - Adjustments To In Lieu Of Tax Payment
  Notwithstanding the provisions of section 5 of P.L.1977, c.272 (C.54:4-2.2e), if the State has provided, or by July 5 of the year immediately succeeding...
• Section 54:4-2.2f - Certification Of Amount Of Liability
  Upon completion of the review of assessments of State property and the calculation of the State's liability for in lieu tax payments, the director...
• Section 54:4-2.2g - Annual Appropriation; Inclusion In Budget
  In lieu payments for local services to State property shall be appropriated for the tax year 1978 and annually thereafter and the State Treasurer...
• Section 54:4-2.2h - Anticipation By Municipalities In Preparation Of Annual Budget
  Any municipality in which State property is situated and which shall qualify under the provisions of this act may anticipate its in lieu tax...
• Section 54:4-2.2i - Payment; Dates
  In lieu tax payments for local services to State property shall be made in two equal annual installments on July 5 and November 1....
• Section 54:4-2.2j - Appropriation Lower Than Amount Necessary For Full Funding; Apportionment Of Payments
  In the event that an appropriation made for any year is less than the amount required for full payment in lieu of taxes to...
• Section 54:4-2.2k - Rules And Regulations; Access To Facts And Information
  The director is authorized to make such rules and regulations and to require such facts and information from local assessors, county boards of taxation...
• Section 54:4-2.3 - Exempt Property Leased To Person Whose Property Is Not Exempt
  When real estate exempt from taxation is leased to another whose property is not exempt, and the leasing of which does not make the...
• Section 54:4-2.4 - Leasehold Less Than Calendar Year; Proportionate Assessment
  Where the whole or any part of the term of such leasehold estate in any calendar year is less than the whole of such...
• Section 54:4-2.5 - Added Assessment Lists
  Assessments on such leasehold estates commencing between January first and October first of any year shall be entered in the Added Assessment List, 19,...
• Section 54:4-2.6 - Collection Of Taxes On Leasehold Estate
  Taxes on such leasehold estate shall be collected, accounted for, and the amount thereof to be paid to the county shall be determined and...
• Section 54:4-2.7 - Appeal
  Lessees of such leasehold estates shall have the same right of appeal and shall be subject to the same limitations thereon as owners of...
• Section 54:4-2.8 - Lien Upon Leasehold Estate
  Such taxes shall, until paid, be a lien upon said leasehold estate and the lessee, or his assignee, shall be personally liable therefor. L.1949,...
• Section 54:4-2.9 - Proportionate Cancellation On Termination Of Leasehold Estate
  Any lessee or his assignee whose estate is terminated prior to the term granted by the lessor, upon presentation to the governing body of...
• Section 54:4-2.10 - Anticipation Of Taxes To Be Collected From Leasehold Estates
  Any municipality may anticipate as revenue for budget purposes the taxes to be collected from such leasehold estates which are or may be in...
• Section 54:4-2.11 - Leasehold Estates Existing October 1, 1949
  All such leasehold estates existing on October first, one thousand nine hundred and forty-nine, shall be assessed and taxed as if said leasehold estates...
• Section 54:4-2.12 - Application Of Act
  This act shall not affect or apply to: (1) property leased to or by any interstate agency existing under any interstate compact between the...
• Section 54:4-2.13 - Effective Date
  This act shall take effect October first, one thousand nine hundred and forty-nine. L.1949, c. 177, p. 568, s. 11.
• Section 54:4-2.25 - Standard Of Value For Assessment Of Real Property; Taxable Value
  All real property subject to assessment and taxation for local use shall be assessed according to the same standard of value, which shall be...
• Section 54:4-2.26 - Percentage Level Of Taxable Value; Limits
  Every percentage level of taxable value of real property established by a county board of taxation shall be expressed as a multiple of 10%,...
• Section 54:4-2.27 - Time For Establishment Of Percentage Level Of Taxable Value; Uniform Application; Alteration; Failure To Establish
  Each county board of taxation shall, by resolution, establish the percentage level of taxable value of real property on or before June 1, 1964...
• Section 54:4-2.31 - Personal Property Classifications; Rules And Regulations
  The director shall make, promulgate and enforce uniform rules and regulations for ascertaining whether property is real or personal and for identifying and determining...
• Section 54:4-2.32 - Partial Invalidity
  If any clause, sentence, paragraph, section or part of this act shall be adjudged by any court of competent jurisdiction to be invalid, such...
• Section 54:4-2.33 - Repeals
  Sections 54:1-31, 54:1-32, and 54:4-3.16 of the Revised Statutes are hereby repealed but only in respect to the taxation of property for the year...
• Section 54:4-2.34 - Applicability Of Act
  Section 13 of this act shall apply to taxes on tangible household personal property and personal effects due and payable in the year 1962...
• Section 54:4-2.35 - Intention Of Legislature
  It is the intention of the Legislature that all pertinent statutes be revised in order that they may reflect the policies embodied in the...
• Section 54:4-2.37 - Time Of Performance
  Whenever, under the act to which this act is amendatory and supplementary, an act is required to be performed upon a date in 1961,...
• Section 54:4-2.38 - Time Of Performance
  Whenever, under the act to which this act is amendatory and supplementary, an act is required to be performed upon a date in 1961,...
• Section 54:4-2.39 - Return Of Tangible Personal Property Used In Business
  On or before August 1, 1963, each person owning tangible personal property used in business within the taxing district during any part of the...
• Section 54:4-2.40 - Failure To File Return; Penalty
  Any property owner required to file a return under this act, who fails or neglects to file a return within the time prescribed herein...
• Section 54:4-2.41 - Use Of Returns; Destruction
  The returns required to be filed under this act shall not be used as a basis for determination of any assessment or any imposition...
• Section 54:4-2.42 - Confidential Nature Of Returns
  (a) All returns filed pursuant to this act shall be considered confidential and privileged and neither the director nor any employee in the Division...
• Section 54:4-2.43 - Co-operation And Assistance Of Assessors And Public Officials
  The assessors and public officials of the municipalities of the State concerned with the application of the provisions of chapters 4 and 4a of...
• Section 54:4-2.44 - Standard Of Value; Assessment
  The standard of value according to which tangible personal property used in business subject to taxation shall be assessed shall be the true value...
• Section 54:4-2.45 - True Value Of Property; Determination And Reporting
  The true value of taxable tangible personal property used in business owned by a taxpayer shall be presumed to be the original cost of...
• Section 54:4-2.46 - Time Of Determining True Value; Assessment Date
  The true value of tangible personal property used in business subject to taxation shall be determined as of January 1, 1967 which shall be...
• Section 54:4-2.47 - Taxable Value Of Tangible Personal Property; Computation
  (a) The taxable value of tangible personal property used in business subject to taxation in each taxing district shall be at that percentage of...
• Section 54:4-2.48 - Return Of Taxable Personal Property; Filing; Review, Audit And Determination
  On or before September 1, 1967, and on or before September 1 in each year thereafter, any person owning tangible personal property used in...
• Section 54:4-2.49 - Failure To File Return; Penalty
  If any taxpayer shall refuse or neglect to file a return as required by the preceding section, the assessor shall value the taxable personal...
• Section 54:4-2.49a - No First Year Payment
  Notwithstanding the provisions of chapter 4 of Title 54 of the Revised Statutes, there shall be no payment of the personal property taxes required...
• Section 54:4-2.50 - Rules And Regulations
  The director shall make, promulgate and enforce uniform rules and regulations for the administration of this act. L.1966, c. 138, s. 10.
• Section 54:4-2.51 - Partial Invalidity
  If any provision of this act, or any application of any provision, is held invalid, the invalidity shall not affect other applications of the...
• Section 54:4-2.52 - Repealed
  12.The following statutes are hereby repealed but only with respect to tangible personal property used in business for the year 1968 and thereafter. a.Sections...
• Section 54:4-2.53 - Application Of Act
  This act shall apply to real and personal property taxes due and payable in the year 1968 and thereafter and shall not affect the...
• Section 54:4-3.3 - Exemption Of Public Property; Morris Canal And Banking Company Property
  Except as otherwise provided by article 1 of this chapter (s. 54:4-1 et seq.), the property of the State of New Jersey; and the...
• Section 54:4-3.3a - Real Property Acquired By State, State Agency Or State Authority; Exemption During Period Following Acquisition
  Real property acquired by the State or by a State agency, or by an authority created by the State, shall not be exempt from...
• Section 54:4-3.3b - Date Of Commencement Of Exemption
  Where real property is acquired by the State or by a State agency, or by an authority created by the State, by purchase, condemnation...
• Section 54:4-3.3c - Acquisition Defined
  For the purposes of this act, the right of possession, subject to L.1970, c. 214, section 1, or vesting of title, whichever shall first...
• Section 54:4-3.3d - Liability Of State For Taxes After Acquisition
  When, at the time of any such acquisition, the owner has paid the taxes for the current tax year in full or for a...
• Section 54:4-3.3e - Jurisdiction Over Dispute
  5.In the event of any dispute between the owner and the State or State agency, or such authority, as the case may be, in...
• Section 54:4-3.3f - Inapplicability Of Act To Taxes Or Payments In Lieu Of Taxes Provided By Law; Priority Of Conflicting Laws
  Nothing contained in this act shall be deemed to grant any tax exemption in respect to real property acquired and owned by the State,...
• Section 54:4-3.3g - Definitions Relative To Certain Properties Acquired By Municipalities.
  1. a. As used in P.L.2013, c.261 (C.54:4-3.3g et al.), "blue acres property tax exemption" means the property tax exemption established in subsection b....
• Section 54:4-3.4 - Exemption Of Certain Property Of Passaic Valley Sewerage Commission
  All real and personal property acquired by the Passaic valley sewerage commissioners, under the authority of chapter 14 of the title Waters and Water...
• Section 54:4-3.5 - Exemption Of Property Used For Military Purposes
  54:4-3.5. Real estate or personal property owned and used for military purposes by any organization under the jurisdiction of this State, shall be exempt...
• Section 54:4-3.6 - Tax Exempt Property.
  54:4-3.6. The following property shall be exempt from taxation under this chapter: all buildings actually used for colleges, schools, academies or seminaries, provided that...
• Section 54:4-3.6a - Exemption Of Property Of Nonprofit Association Used For Production And Broadcasting Of Educational Television And Radio
  In addition to the exemptions from taxation authorized by Revised Statutes 54:4-3.6 the following property shall be exempt from taxation under the chapter to...
• Section 54:4-3.6b - Continuation On Transfer From One To Another Nonprofit Organization
  Wherever an owner of real property, who has been granted an exemption from taxation pursuant to R.S. 54:4-3.6 or R.S. 54:4-3.26 shall make subsequent...
• Section 54:4-3.6c - Charitable Or Religious Associations Or Corporations; Failure To File Timely Claim; Refund; Ordinance Of Municipality
  The governing body of each municipality, by ordinance, may, upon a showing of good cause as to why a timely claim was not filed,...
• Section 54:4-3.6d - Lease Of Tax Exempt Property
  The provisions of section R.S. 54:4-3.6 shall not be construed to disallow a college, school, academy, or seminary which is accorded exemption from taxation...
• Section 54:4-3.6e - Leased School District Property
  Whenever a portion of school district property is leased to an organization other than those described in R.S. 54:4-3.3, that portion shall be subject...
• Section 54:4-3.6f - Exemption From Property Taxation, Special Assessments For Certain Sports And Entertainment Projects.
  1.A sports and entertainment project constructed under a redevelopment plan adopted by an eligible city and owned by the eligible city, or an agency...
• Section 54:4-3.6g - Payment Of Net Rents, Revenues To City, Independent Audits.
  2.The agency or instrumentality of the eligible city shall pay over to the city all net rents and other revenues received by the agency...
• Section 54:4-3.6h - Powers, Rights, Privileges Exercised By City.
  3.So long as the eligible city, or agency or instrumentality of the eligible city, shall be the owner of the sports and entertainment project,...
• Section 54:4-3.6i - Terms Defined.
  4.As used in sections 1 through 3 of P.L.2009, c.6 (C.54:4-36.f through C.54:4-36.h), the following terms are defined as follows: "Sports and entertainment project"...
• Section 54:4-3.7 - Charitable Institution Tax Exemption
  The funds of all charitable and benevolent institutions and associations collected and held exclusively for the sick and disabled members thereof, or for the...
• Section 54:4-3.9 - Exemption Of Burial Grounds And Vaults
  Graveyards and burial grounds used or intended to be used for the interment of bodies of the dead or the ashes thereof not exceeding...
• Section 54:4-3.10 - Property Of Firefighters' Association, Exemption From Taxation.
  54:4-3.10. The real and personal property of any exempt firefighter's association, firefighter's relief association and volunteer fire company incorporated under the laws of this...
• Section 54:4-3.11 - Exemption Of Franchises; Railroad And Canal Property
  All offices and franchises, and all property used for railroad or canal purposes by a railroad or canal company subject under any other law...
• Section 54:4-3.13 - Exemption Of Property Of Public Fire Patrol Or Salvage Corps
  The real and personal property of an association or corporation organized under the laws of this state to maintain, and actually maintaining a public...
• Section 54:4-3.15 - Exemption Of Property Used By Crippled Soldiers
  Any personal property or real estate not exceeding two hundred and fifty acres in extent, owned and actually and exclusively used by any corporation...
• Section 54:4-3.18 - Exemption Of Turnpikes
  The turnpike road of any turnpike company used by the public without the payment of tolls shall be exempt from taxation under this chapter.
• Section 54:4-3.19 - Exemption Of Metals In Transit
  The metal contents of ores and unrefined metals owned by nonresidents of New Jersey and stopped in transit through the state for the purpose...
• Section 54:4-3.20 - Exemption Of Personal Property In Storage
  All personal property stored in a warehouse of any person, copartnership or corporation engaged in the business of storing goods for hire shall be...
• Section 54:4-3.21 - Exemption Of Motor Vehicles
  All motor vehicles registered by the motor vehicle department of the state of New Jersey and upon which registration fees have been paid, in...
• Section 54:4-3.24 - Exemption Of Property Of Certain Young People's Associations; Limitation
  All real and personal property used for the purposes and in the work of 1 or more of the associations known as Young Men's...
• Section 54:4-3.25 - Exemption Of Property Of Veterans' Associations; Limitation
  54:4-3.25. All real and personal property used in the work, for the support and for the purposes of one or more bona fide national...
• Section 54:4-3.26 - Exemption Of Certain Property Of Fraternal Organizations
  All real and personal property used in the work and for the purposes of one or more fraternal organizations or lodges, or any association...
• Section 54:4-3.26a - Exemption Of Property Of Fraternal Organizations; Date Of Application
  The exemption provided in the act to which this act is a supplement shall apply to the tax year 1972 and thereafter. L.1971, c....
• Section 54:4-3.27 - Exemption Of Property Of Certain Volunteer Aid And Relief Associations Or Organizations
  All real and personal property used in the work and for the purposes of any association or organization, whether incorporated or unincorporated, organized for...
• Section 54:4-3.28 - Growing Crops, Trees, Shrubs And Vines Not Taxable Before Severance
  No commercially planted and growing crops, trees, shrubs or vines while in the ground shall be listed for taxation in this State as personal...
• Section 54:4-3.29 - Veterans' Loans, Exemption From Taxation
  All veterans' loans under the provisions of the Veterans' Business Loan Act (1944), or under the provisions of Title III of the Servicemen's Readjustment...
• Section 54:4-3.30 - Disabled Veteran's Exemption.
  1. a. The dwelling house and the lot or curtilage whereon the same is erected, of any citizen and resident of this State, now...
• Section 54:4-3.31 - Filing Of Claim.
  2.All exemptions from taxation under P.L.1948, c.259 (C.54:4-3.30 et seq.) shall be allowed by the assessor upon the filing with him of a claim...
• Section 54:4-3.32 - Return Of Certain Taxes Collected On Exempt Property.
  3.The governing body of each municipality, by appropriate resolution, may return all taxes collected on property which would have been exempt had proper claim...
• Section 54:4-3.33 - "Dwelling House" Defined
  "Dwelling house," as used in this act, shall mean any one-family building or structure or any unit of a horizontal property regime established pursuant...
• Section 54:4-3.33a - Active Service In Time Of War Defined
  For the purposes of this act and the act hereby amended and supplemented "active service in time of war" means the periods of time...
• Section 54:4-3.34 - "Total Blindness" Defined
  A person shall be deemed to have "total blindness," as used in this act, when the vision in his better eye with proper correction...
• Section 54:4-3.35 - Exemption For Residences Of District Supervisors Of Religious Organizations
  The dwelling house and the lot or curtilage whereon the same is erected, together with the accessory buildings located on the same premises, belonging...
• Section 54:4-3.48 - Exemption Of Blast Or Radiation Fallout Shelters
  The value of any blast or radiation fallout shelter erected upon real property occupied for residential purposes by not more than 2 families, to...
• Section 54:4-3.49 - Definition
  For the purposes of this act a "blast or radiation fallout shelter" is a structure erected within or without another building and designed and...
• Section 54:4-3.50 - Application For Exemption
  Initial application for a tax exemption under this act shall be filed by the taxpayer with the assessor of the taxing district on or...
• Section 54:4-3.51 - Continuance Of Exemption
  A tax exemption granted pursuant to this act shall be continued in favor of the applicant from year to year without further application so...
• Section 54:4-3.52 - Historic Sites; Conditions; Tax Exemption; Fee.
  1. a. Any building and its pertinent contents and the land whereon it is erected and which may be necessary for the fair enjoyment...
• Section 54:4-3.53 - Certification Of Historic Sites.
  2.The Commissioner of Environmental Protection when requested for any such certification and after consultation with and the advice of the Historic Preservation Office within...
• Section 54:4-3.54 - Cancellation Of Certification; Issuance Of New Certification.
  3.In the event of any substantial change in the building or the premises, such certification as an historic site may be canceled by the...
• Section 54:4-3.54a - Certain Historic Properties Exempt From Taxation; Qualifications.
  1.After the effective date of P.L.2004, c.183 (C.54:4-3.54a et seq.), any building, its pertinent contents and the land on which it is erected and...
• Section 54:4-3.54a1 - Findings, Declarations Relative To Tax Exemptions For Certain Historic Site Real Property.
  1.The Legislature finds and declares: a.The decision of the New Jersey Supreme Court on May 30, 2007, in University Cottage Club of Princeton New...
• Section 54:4-3.54a2 - Certain Tax Exemptions Null And Void; Liability For Certain Taxes.
  9.Any historic site real property tax exemption granted after July 1, 1999 on an historic site that is not in compliance with the provisions...
• Section 54:4-3.54b - Certification Of Building As Historic Site; Conditions; Rules, Regulations.
  2. a. The Director of the Division of Taxation in the Department of the Treasury shall certify a building to be an historic site...
• Section 54:4-3.54c - Cancellation Of Certification, Notification.
  3.Upon the cancellation of a certification as an historic site pursuant to section 3 of P.L.1962, c.92 (C.54:4-3.54), the commissioner shall, no later than...
• Section 54:4-3.55 - Pleasure Boats
  All boats used solely for the pleasure and recreation of the owner, whether or not the same are required to be registered under State...
• Section 54:4-3.56 - Equipment For Abating Or Preventing Pollution; Exemption
  Any equipment, facility or device constructed or installed either prior to or subsequent to the effective date of this act and used primarily for...
• Section 54:4-3.57 - Certification Of Air Pollution Abatement Facility
  The State Commissioner of Health, when requested for any such certification, shall certify a facility as being an air or water pollution abatement facility...
• Section 54:4-3.58 - Revocation Of Pollution Abatement Certificate
  The State Commissioner of Health, after giving notice to the holder of a pollution abatement certificate and giving said holder an opportunity for a...
• Section 54:4-3.59 - Exemption Of Improvement To Water Supply Or Sewerage Disposal System
  Notwithstanding the provisions of section 12 of "The Farmland Assessment Act of 1964," P.L.1964, c. 48, the value of any improvement to real estate,...
• Section 54:4-3.60 - Definition
  For the purposes of this act, an "improvement to real estate" or "improvement" shall mean any structure, machinery, equipment, device or facility necessary to...
• Section 54:4-3.61 - Application For Exemption
  Initial application for a tax exemption pursuant to this section shall be filed by the taxpayer with the assessor of the taxing district on...
• Section 54:4-3.62 - Continuance Of Exemption
  A tax exemption granted pursuant to this act shall be continued in favor of the applicant from year to year without further application as...
• Section 54:4-3.63 - Legislative Findings And Declaration
  The Legislature hereby finds and declares that natural open space areas for public recreation and conservation purposes are rapidly diminishing; that public funds for...
• Section 54:4-3.64 - Land For Conservation Or Recreation Purposes Owned By Nonprofit Corporation Or Organization; Certification Of Qualification
  All lands and the improvements thereon actually and exclusively used for conservation or recreation purposes, owned and maintained or operated for the benefit of...
• Section 54:4-3.65 - Application; Filing; Contents
  Each owner of real property claiming the tax exemption provided by this act shall file the original and one copy of its initial application...
• Section 54:4-3.66 - Certification; Procedure; Qualifications
  The Commissioner of the Department of Environmental Protection may certify that the real property is maintained or operated for the benefit of the public...
• Section 54:4-3.67 - Annual Certification Of Qualification
  The Commissioner of the Department of Environmental Protection shall on or before September 15 of the pretax year certify that a property owner and...
• Section 54:4-3.68 - Time For Filing Statements Of Exemption; Proof Of Right For Continuance Of Exemption
  The tax exemption established by this act shall be granted or revoked pursuant to the provisions of P.L.1951, c. 135 (C. 54:4-4.4), except as...
• Section 54:4-3.69 - Use Of Property For Other Than Conservation Or Recreation Purposes; Roll-back Taxes
  When real property which is exempted under the provisions of this act is applied to a use other than for conservation or recreation purposes,...
• Section 54:4-3.70 - Administrative Rules
  The Commissioner of the Department of Environmental Protection in consultation with the Director of the Division of Taxation shall have the power to adopt,...
• Section 54:4-3.71 - Severability
  If the provisions of any section or clause of this act or any administrative rule or order adopted hereunder or the application thereof to...
• Section 54:4-3.79 - Standards And Guidelines; Rules And Regulations
  The Commissioner of the Department of Community Affairs is authorized to determine standards and guidelines and to promulgate rules and regulations to effectuate the...
• Section 54:4-3.113 - Definitions
  As used in this act: a. "Solar energy" means energy which has recently originated in the sun, including direct and indirect solar radiation and...
• Section 54:4-3.113a - Definitions Relative To Certain Renewable Energy Systems.
  1.As used in this act: "Board of appeals" means the construction board of appeals established under section 9 of P.L.1975, c.217 (C.52:27D-127), having jurisdiction...
• Section 54:4-3.113b - Property Certified As Renewable Energy System Exempt From Taxation.
  2.Property that has been certified by a local enforcing agency as a renewable energy system shall be exempt from taxation under chapter 4 of...
• Section 54:4-3.113c - Requirements For Certification By Local Enforcing Agency.
  3.No certification shall be made by the local enforcing agency as provided in this act, except upon written application therefor, which application shall be...
• Section 54:4-3.113d - Certification By Local Enforcing Agency.
  4.The local enforcing agency, when requested for a certification pursuant to this act, shall certify a system as being a renewable energy system whenever...
• Section 54:4-3.113e - Revocation Of Certificate.
  5.The local enforcing agency, after giving notice to the holder of a renewable energy system certificate, may revoke a certificate whenever any of the...
• Section 54:4-3.113f - Review For Aggrieved Persons.
  6. a. Any person aggrieved by any action of the local enforcing agency may seek review before the board of appeals. b.Any person aggrieved...
• Section 54:4-3.113g - Rules, Regulations.
  7. a. The director, pursuant to the "Administrative Procedure Act," P.L.1968, c.410 (C.52:14B-1 et seq.), shall adopt any rules and regulations necessary for the...
• Section 54:4-3.114 - Certified Solar Energy System
  Any solar energy system installed in any building, whether residential, commercial or industrial, which has been certified by the enforcing agency as a solar...
• Section 54:4-3.115 - Certification; Application; Inspection Of Premises
  No certification shall be made by the enforcing agency as provided herein, except upon written application herefore, which application shall be made under oath...
• Section 54:4-3.116 - Certification; Qualifications; Contents; Filing; Effective Date Of Exemption
  The enforcing agency, when requested for any such certification, shall certify a system as being a solar energy system whenever he finds the equipment,...
• Section 54:4-3.117 - Revocation; Grounds
  The enforcing agency, after giving notice to the holder of a solar energy certificate, may revoke such certificate whenever any of the following appears:...
• Section 54:4-3.118 - Review; Action Of Enforcing Agency; Action Of Assessor Or Director Of Division Of Taxation
  a. Any person aggrieved by any action of the enforcing agency may seek review before the board of appeals. b. Any person aggrieved by...
• Section 54:4-3.119 - Amount Of Exemption; Determination
  The owner of real property which is equipped with a certified solar energy system may have exempted annually from the assessed valuation of the...
• Section 54:4-3.120 - Rules And Regulations
  Subject to the "Administrative Procedure Act" P.L.1968, c. 410 (C. 52:14B-1 et seq.), the Director of the Division of Taxation is authorized to adopt...
• Section 54:4-3.130 - Definitions
  As used in this act: a. "Automatic fire suppression system" means a mechanical system designed and equipped to detect a fire, activate an alarm,...
• Section 54:4-3.131 - Certified Automatic Fire Suppression System; Tax Exemption
  An automatic fire suppression system installed after the effective date of this act in a residential, commercial, or industrial building and certified by the...
• Section 54:4-3.132 - Certification; Application; Inspection
  The enforcing agency shall grant a certification pursuant to section 2 of this act upon receipt of a written application made under oath on...
• Section 54:4-3.133 - Certificate; Issuance; Contents; Commencement Of Exemption
  The enforcing agency shall certify that an automatic fire suppression system is exempt from taxation pursuant to section 2 of this act when the...
• Section 54:4-3.134 - Revocation
  The enforcing agency, after giving notice to the holder of an automatic fire suppression system certificate, may revoke the certificate whenever any of the...
• Section 54:4-3.135 - Appeals From Action Of Enforcing Agency, Director Of Division Of Taxation Or Assessor
  a. A person aggrieved by an action of the enforcing agency may seek review before the board of appeals. b. A person aggrieved by...
• Section 54:4-3.136 - Amount Of Exemption From Assessed Valuation
  The owner of real property equipped with a certified automatic fire suppression system may have exempted annually from the assessed valuation of the real...
• Section 54:4-3.137 - Rules And Regulations
  Subject to the "Administrative Procedure Act," P.L.1968, c. 410 (C. 52:14B-1 et seq.): a. The Director of the Division of Taxation shall adopt rules...
• Section 54:4-3.138 - Tax Exemption
  A pet cemetery which is dedicated to pet cemetery purposes pursuant to the provisions of section 3 of this act and which is organized...
• Section 54:4-3.139 - Findings, Determinations
  The Legislature finds and determines that: a. With the enactment of the "New Jersey Urban Enterprise Zones Act," P.L.1983, c.303 (C.52:27H-60 et seq.), the...
• Section 54:4-3.140 - Definitions
  2. As used in this act: "Abatement" means an exemption from real property taxes provided for the purposes of encouraging residential construction, conversion, improvement...
• Section 54:4-3.141 - Determination Of Need Of Rehabilitation; Conversion Or Building Of Residential Properties By Municipal Governing Body
  The governing body of a qualified municipality may, by ordinance, determine that one or more areas within the municipality are in need of rehabilitation,...
• Section 54:4-3.142 - Abatements Of Real Property Taxes For Qualified Residential Property; Application, Approval, Requirement
  The governing body of a qualified municipality which has complied with the provisions of section 3 of this act may, by ordinance, provide for...
• Section 54:4-3.143 - Tax Abatements For Purchaser Of Residential Property In Urban Redevelopment Project
  When an urban redevelopment project, approved pursuant to section 19 of P.L.1961, c.40 (C.40:55C-58) includes the construction of qualified residential property, and the project...
• Section 54:4-3.144 - Application Procedure For Tax Abatement
  a. No abatement shall be granted pursuant to this act except upon written application filed with the assessor of the taxing district wherein the...
• Section 54:4-3.145 - Financial Agreement; Payments In Lieu Of Taxes
  7. a. Each approved abatement shall be evidenced by a financial agreement between the qualified municipality and the applicant. The agreement shall be prepared...
• Section 54:4-3.146 - Annual Administration Fee Payable By Owner To Municipality
  In addition to the annual payment required pursuant to section 7 of this act, the enabling ordinance may require, as part of the financial...
• Section 54:4-3.147 - Payments To Be Made Quarterly, Failure To Pay; Penalty
  The payments required pursuant to sections 7 and 8 of this act shall be made in quarterly installments according to the same schedule as...
• Section 54:4-3.148 - Liability Of Owner For Real Property Taxes On Land
  In addition to the payments required in lieu of taxes pursuant to section 7 of this act, the owner of a parcel of qualified...
• Section 54:4-3.149 - No Abatement Granted For Properties On Which Taxes Are Delinquent
  No abatement shall be granted pursuant to this act with respect to any property for which property taxes are delinquent or remain unpaid, or...
• Section 54:4-3.150 - Short Title
  1.This act shall be known and may be cited as the "Environmental Opportunity Zone Act." L.1995,c.413,s.1.
• Section 54:4-3.151 - Findings, Declarations Relative To Contaminated Real Property
  2.The Legislature finds that there are numerous properties that are underutilized or that have been abandoned and that are not being utilized for any...
• Section 54:4-3.152 - Definitions
  3.As used in this act: "Assessor" means the municipal tax assessor appointed pursuant to the provisions of chapter 9 of Title 40A of the...
• Section 54:4-3.153 - Designation Of Environmental Opportunity Zones
  4.The governing body of a municipality may, by ordinance, designate one or more qualified real properties in that municipality as an environmental opportunity zone....
• Section 54:4-3.154 - Ordinance Providing For Tax Exemptions
  5.The governing body of a municipality which has adopted an ordinance pursuant to section 4 of P.L.1995, c.413 (C.54:4-3.153), shall, by ordinance, provide for...
• Section 54:4-3.155 - Required Application For Exemption
  6.No exemption shall be granted pursuant to P.L.1995, c.413 (C.54:4-3.150 et seq.) except upon written application filed with the assessor of the taxing district...
• Section 54:4-3.156 - Financial Agreement Evidencing Approved Exemption
  7. a. Each approved exemption shall be evidenced by a financial agreement between the municipality and the applicant. The agreement shall be prepared by...
• Section 54:4-3.157 - Payments In Quarterly Installments
  8.The payments required pursuant to section 7 of P.L.1995, c.413 (C.54:4-3.156) shall be made in quarterly installments according to the same schedule as real...
• Section 54:4-3.158 - Remedial Action Workplan
  9. a. The Department of Environmental Protection shall take final action on a technically complete remedial action workplan, submitted for a remediation in an...
• Section 54:4-3.159 - Real Property Acquired By Meadowlands Conservation Trust Exempt From Taxation.
  15.Notwithstanding any law, rule, or regulation to the contrary, real property acquired by the Meadowlands Conservation Trust created pursuant to P.L.1999, c.31 (C.13:17-87 et...
• Section 54:4-3.160 - Resolution To Provide Property Tax Exemption For Medical Practices In Health Enterprise Zones.
  4.A municipality that has within its boundaries a Health Enterprise Zone as described in section 1 of P.L.2004, c.139 (C.54A:3-7) may adopt a resolution...
• Section 54:4-3.161 - Tenant Rebate To Medical Dental Practice, Administration.
  5. a. Upon the granting of an exemption from taxation as real property pursuant to section 4 of P.L.2004, c.139 (C.54:4-3.160), an owner of...
• Section 54:4-4 - Certain Municipal Land Extending Into Another County
  Where land belonging to one municipality and used for public purposes extends into an adjoining municipality, and, by reason of the forming of a...
• Section 54:4-4.4 - Initial, Further Statements
  Every municipal tax assessor shall, on or before October 1, 1951, obtain from each owner of real property in his taxing district, for which...
• Section 54:4-5a - Remission Of County Taxes
  Any taxing district in which there has been located a county institution, other than an educational institution or parklands, regardless of whether such lands...
• Section 54:4-5b - County Institution; Defined
  For the purposes of P.L.1982, c. 36 (C. 54:4-5a), "county institution" means any institution as defined in R.S. 30:4-23 or Article II of P.L.1956,...
• Section 54:4-6 - County Tax Rebate
  The county board of taxation shall by rule prescribe how the remission or rebate provided for in section 54:4-5 of this title shall be...
• Section 54:4-6.1 - Credit To Municipality Where Federal Agency Or Corporation Paid Portion Only Of Taxes For Municipal Purposes
  Whenever any public or quasi public agency or corporation of the Federal government shall have paid in any year or over a period of...
• Section 54:4-6.2 - Short Title
  This act shall be known and may be cited as the "Tenants' Property Tax Rebate Act." L.1976, c. 63, s. 1, eff. Aug. 17,
• Section 54:4-6.3 - Definitions Relative To Tenants Property Tax Rebates.
  2.As used in this act unless the context clearly indicates a different meaning: a."Qualified real rental property" means any building or structure or complex...
• Section 54:4-6.4 - Property Tax Rebate To Tenants By Owner Of Qualified Real Rental Property
  An owner of qualified real rental property shall provide a property tax rebate to the tenants thereof as provided in this act for each...
• Section 54:4-6.5 - Computation Of Amount Of Property Tax Reduction
  4. a. At the time when municipal property tax bills are prepared pursuant to R.S.54:4-64 the municipal tax collector shall compute the amount of...
• Section 54:4-6.6 - Computation Of Property Tax Rebate
  5.The property tax rebate for each tenant shall be computed by the property owner by subtracting from the total property tax reduction as calculated...
• Section 54:4-6.7 - Payment Of Property Tax Rebate, Credit
  6.The property tax rebate or credit for each dwelling unit shall be paid to the tenant who was in residence of such unit during...
• Section 54:4-6.8 - Statement Of Amount Paid And Certification Of Compliance; Posting Notice Of List Of Rent Rebate
  Any person who is a property owner of qualified real rental property shall state on a form required to be filed with the rent...
• Section 54:4-6.10 - Regulations
  9.The Director of the Division of Local Government Services shall by regulation prescribe the procedures for computing property tax reductions and rebates, and the...
• Section 54:4-6.11 - Double Damages
  Any property owner of qualified real rental property who fails to provide a tenant or, in the case of a lease terminated pursuant to...
• Section 54:4-6.12 - Failure To Provide Rebate, Notice, Certification, Information Required, Penalty; Enforcement; Jurisdiction
  11.Any landlord who fails to provide property tax rebates to tenants in accordance with the provisions of this act, or who knowingly and willfully...
• Section 54:4-6.13 - Severability
  If any section, subsection, clause, sentence, paragraph, or part of this act or the application thereof to any person or circumstances, shall, for any...
• Section 54:4-7 - Deductions For Slaughter Of Condemned Cattle
  The tax collector of each municipality shall annually deduct from the taxes on personal property due from the owners of cattle slaughtered under the...
• Section 54:4-8 - Deductions Made By Tax Collector; Resolution
  Upon the receipt of the proof required by section 54:4-7 of this title, the collector shall make the deduction and shall file the proof...
• Section 54:4-8.10 - Definitions.
  1. (a) "Active service in time of war" means active service at some time during one of the following periods: Operation "Iraqi Freedom", on...
• Section 54:4-8.11 - Veteran's Tax Deduction
  2.Every person a citizen and resident of this State now or hereafter honorably discharged or released under honorable circumstances from active service in time...
• Section 54:4-8.12 - Application For Tax Deduction
  3. No veteran's deduction from taxes assessed against real and personal property, as provided herein, shall be allowed except upon written application therefor, which...
• Section 54:4-8.13 - Filing Of Application With Assessor
  An application for a veteran's deduction hereunder may be filed with the assessor of the taxing district at any time on or before December...
• Section 54:4-8.15 - Facts Essential To Support Claim For Deduction
  Every fact essential to support a claim for a veteran's deduction hereunder shall exist on October 1 of the pretax year and in the...
• Section 54:4-8.16 - Continuance Of Deductions
  A claim having been filed with and allowed by the assessor shall continue in force from year to year thereafter without the necessity for...
• Section 54:4-8.17 - Apportionment Of Veteran's Deduction; Additional To Other Entitlements
  8.No person shall be allowed a veteran's deduction from the tax assessed against real and personal property of more than $100 in the aggregate...
• Section 54:4-8.18 - Continuance To Deduction Right; Change In Status
  Where title to property as to which a veteran's deduction is claimed is held by claimant and another or others, either as tenants in...
• Section 54:4-8.19 - Rules And Regulations; Forms
  The director is empowered to promulgate such rules and regulations and to prescribe such forms as he shall deem necessary to effectively administer the...
• Section 54:4-8.20 - Administration Of Oaths
  Each assessor and collector and his duly designated assistants are hereby authorized to take and administer the oath, where required, on any claim for...
• Section 54:4-8.21 - Appeals
  An aggrieved taxpayer may appeal from the disposition of a claim for a veteran's deduction under this act in the same manner as is...
• Section 54:4-8.22 - Repeal
  Chapter 184 of the laws of 1951 with all amendments thereof and supplements thereto is repealed except so far as may be necessary to...
• Section 54:4-8.23 - Application Of Act
  This act shall apply to real and personal property taxes due and payable in the year 1964 and thereafter, and shall not affect the...
• Section 54:4-8.24 - Reimbursement To Taxing District Relative To Veterans' Property Tax Deductions
  5. The State shall annually reimburse each taxing district in an amount equal to 102 percent of the amount of any veterans' property tax...
• Section 54:4-8.25 - Property Tax Deferment For Residents Deployed For Wartime Active Service.
  1.Every resident of this State who is enlisted in any branch of the United States Armed Forces shall be entitled to a deferment of...
• Section 54:4-8.26 - Written Application For Tax Deferral; Rules, Regulations.
  2. a. No deferment of any tax amount assessed against real and personal property pursuant to section 1 of P.L.2015, c.277 shall be allowed...
• Section 54:4-8.27 - State Payment To Municipality, Refund Upon Payment.
  3.The State shall annually pay to the tax collector of each municipality the total amount of property tax deferred pursuant to section 1 of...
• Section 54:4-8.40 - Definitions
  Definitions. As used in this act: (a) "Income" means all income from whatever source derived including, but not limited to, realized capital gains except...
• Section 54:4-8.41 - Deduction Against Tax Assessed Against Real Property Of Resident Citizen Over 65 Or Permanently And Totally Disabled With Yearly Income Within Limitations; Maximum Amount
  Every person, a citizen and resident of this State of the age of 65 or more years, or less than 65 years of age...
• Section 54:4-8.41a - Surviving Spouse Over 55; Entitlement Of Deduction
  The surviving spouse of a deceased citizen and resident of this State who during his or her life received a real property tax deduction...
• Section 54:4-8.42 - Written Application For Deduction; Inquiry Into Right
  3. No deduction, as provided herein, shall be allowed except upon written application therefor, which application shall be on a form prescribed by the...
• Section 54:4-8.43 - Time For Filing Application For Deduction; Allowance; Contingent Liability For Taxes; Delayed Filing; Refund
  An application for a deduction hereunder may be filed with the assessor of the taxing district on or before December 31 of the pretax...
• Section 54:4-8.44 - Facts Essential To Support Claims For Deduction
  Every fact essential to support a claim for a deduction hereunder shall exist on October 1 of the pretax year, except as in this...
• Section 54:4-8.44a - Filing For Tax Deduction
  5. Every person who is allowed a deduction shall, except as hereinafter provided, be required to file with the collector of the taxing district...
• Section 54:4-8.45 - Continuance Of Deduction Right; Change In Status
  A claim having been filed with and allowed by the assessor on and after the effective date of this act shall continue in force...
• Section 54:4-8.46 - Tenants In Common, Joint Tenants, Tenants By Entirety, Partners, And Fiduciaries; Rights To Deductions
  Where title to property as to which a deduction is claimed is held by claimant and another or others, either as tenants in common...
• Section 54:4-8.47 - Rules And Regulations; Forms; Applications Without Sworn Oaths
  The director may promulgate such rules and regulations and prescribe such forms as he shall deem necessary to implement this act. He may, in...
• Section 54:4-8.48 - Administration Of Oaths
  Each assessor and collector and his duly designated assistants are hereby authorized to take and administer the oath, where required, on any claim for...
• Section 54:4-8.49 - Appeals
  An aggrieved taxpayer may appeal from the disposition of a claim for a deduction under this act in the same manner as is provided...
• Section 54:4-8.50 - Repeal
  Chapter 9 of the laws of 1961 with all amendments thereof and supplements thereto is repealed. L.1963, c. 172, s. 11.
• Section 54:4-8.51 - Application Of Act
  This act shall apply to real property taxes due and payable in the year 1964 and thereafter, and shall not affect the obligation, lien,...
• Section 54:4-8.52 - Certification Of Tax Deductions To Director
  On or before June 15 of each year, each county board of taxation shall, on a form prescribed by the director, certify to the...
• Section 54:4-8.53 - Inspection Of Records
  The director may inspect all records in the office of the collector and the assessor with respect to claims and allowances for tax deduction....
• Section 54:4-8.53a - Reimbursement To Taxing District Relative To Deductions
  5. The State shall annually reimburse each taxing district in an amount equal to 102 percent of the amount of any deductions permitted by...
• Section 54:4-8.54 - Inclusion Of Deductions In Abstract Of Ratables For County
  For each year, each county board of taxation shall include in the abstract of ratables prepared pursuant to R.S. 54:4-52 the full estimated amount...
• Section 54:4-8.55 - Notification Of Deduction; Credit To Corporation, Cooperative, Shareholder
  a. When an application by a shareholder in a cooperative or mutual housing corporation is allowed, the assessor shall promptly notify the corporation, or...
• Section 54:4-8.56 - Regulations
  The Director of the Division of Taxation in the Department of the Treasury is authorized to adopt regulations pursuant to the "Administrative Procedure Act,"...
• Section 54:4-8.57 - Short Title.
  1.Sections 1 through 10 of P.L.1990, c.61 (C.54:4-8.57 through 54:4-8.66) and sections 3, 14 through 16, 18 and 19 of P.L.1999, c.63 (C.54:4-8.58a and...
• Section 54:4-8.58 - Definitions Relative To Homestead Credit Act.
  2.As used in sections 2 through 10 of P.L.1990, c.61 (C.54:4-8.58 through 54:4-8.66) and sections 3 and 14 through 16 of P.L.1999, c.63 (C.54:4-8.58a...
• Section 54:4-8.58a - Homestead Rebate Determination In Tax Years 2003 To 2005; Rebates Or Credits For Tax Year 2006 And After.
  3. a. For tax year 2003, the director shall determine the amount of the homestead rebate that shall be paid to each claimant pursuant...
• Section 54:4-8.59 - Homestead Rebate Or Credit, Amount; Eligibility; Determination.
  3. a. A resident of this State shall be allowed a homestead rebate or credit for the tax year equal to the amount determined...
• Section 54:4-8.60 - Rebates For Residential Rental Property Units, Amount; Eligibility, Conditions.
  4. a. A resident of this State who is 65 years of age or older at the close of the tax year, or who...
• Section 54:4-8.61 - Rebates For Property Taxes And Rent.
  5. a. For tax year 2003, the director shall determine the amount of the homestead rebate that shall be paid to an applicant who...
• Section 54:4-8.62 - Rebate, Credit Applications.
  6. a. No homestead rebate or credit shall be allowed pursuant to this act except upon annual application therefor, in any manner, upon any...
• Section 54:4-8.63 - Rebates, Credits, Distribution, Payment.
  7. a. The State Treasurer annually on or before October 31, upon certification of the director and upon warrant of the Director of the...
• Section 54:4-8.64 - Property Tax Delinquency; Withholding Of Rebates, Credits.
  8. a. The tax collector of each municipality shall, on or before April 1 of each year, furnish the director with a list of...
• Section 54:4-8.65 - Rebates, Credits Not Subject To Legal Process; Exceptions.
  9.The homestead rebates and credits authorized under this act shall not be subject to garnishment, attachment, execution or other legal process, except as provided...
• Section 54:4-8.66 - Appeal To Tax Court From Director's Determination Of Amount.
  10. a. (1) The director shall determine the amount of the rebate or credit, if any, that shall be provided for each claimant pursuant...
• Section 54:4-8.66a - Misrepresentation, Penalty.
  14.Any individual who receives a homestead rebate or credit otherwise authorized under this act but as a result of an intentional misrepresentation of a...
• Section 54:4-8.66b - Erroneous Rebates Or Credits.
  15.Any person who receives a homestead rebate or credit otherwise authorized under this act but which has been paid in error and which is...
• Section 54:4-8.66c - Recovery Of Erroneous Or Misrepresented Rebates Or Credits, Procedures.
  16.A homestead rebate or credit paid as a result of misrepresentation or paid in error and any penalties and interest as imposed thereon by...
• Section 54:4-8.66d - Rules, Regulations.
  18.The Director of the Division of Taxation in the Department of the Treasury is empowered to promulgate rules and regulations in accordance with the...
• Section 54:4-8.66e - Administrative Costs Appropriated Annually.
  19.There shall be annually appropriated to the Department of the Treasury such amount as the Director of the Division of Budget and Accounting in...
• Section 54:4-8.67 - Definitions Relative To Homestead Property Tax Reimbursement.
  1.As used in this act: "Base year" means, in the case of a person who is an eligible claimant on or before December 31,...
• Section 54:4-8.68 - Income Eligibility Limits, Adjustment.
  9.The income eligibility limits provided in the definition of "eligible claimant" under section 1 of P.L.1997, c.348 (C.54:4-8.67) shall increase by the amount of...
• Section 54:4-8.69 - Annual Reimbursement Entitlement.
  2.Every eligible claimant shall be entitled to reimbursement for each year subsequent to the base year and annually thereafter, on proper claim being made...
• Section 54:4-8.70 - Filing Of Application For Homestead Property Tax Reimbursement
  3.An application for a homestead property tax reimbursement hereunder shall be filed with the director annually on or before June 1 of the year...
• Section 54:4-8.71 - Payments Mailed
  4.The director shall administer the homestead property tax reimbursement program. A payment for the homestead property tax reimbursement amount, as calculated by the director,...
• Section 54:4-8.72 - Proportionate Shares, Forms Of Ownership.
  5.When title to a homestead as to which a homestead property tax reimbursement is claimed is held by an eligible claimant and another or...
• Section 54:4-8.73 - Rules, Regulations.
  6.Pursuant to the "Administrative Procedure Act," P.L.1968, c.410 (C.52:14B-1 et seq.), the director shall promulgate such rules and regulations and prescribe such forms as...
• Section 54:4-8.74 - Determination Of Base Year.
  7.In the event that a previously eligible claimant ceases to be an eligible claimant for any tax year, the base year for that claimant...
• Section 54:4-8.75 - Violations, Penalties.
  10.Any person violating any provisions of this act shall be subject to the applicable civil and criminal penalties under New Jersey law. Any person...
• Section 54:4-8.76 - Short Title.
  1.This act shall be known and may be referred to as the "Regional Efficiency Aid Program Act." L.1999,c.61,s.1.
• Section 54:4-8.77 - Findings, Declarations Relative To Regionalization Of Certain Local Government Services.
  2.The Legislature finds and declares: a.One of the most effective ways to reduce property taxes is through the regionalization, consolidation or sharing of services...
• Section 54:4-8.78 - Definitions Relative To Regionalization Of Certain Local Government Services.
  3.For the purposes of this act: "Commissioner" means the Commissioner of Education with regard to local units that are school districts. "Director" means the...
• Section 54:4-8.79 - Application For State Aid To Reduce Property Taxes; Reap Formula.
  4. a. Local units that enter into regional service agreements, either as providers or receivers of services after July 1, 1997, may apply for...
• Section 54:4-8.80 - Regional Efficiency Aid Program.
  5. a. There is created a Regional Efficiency Aid Program within the Property Tax Relief Fund which shall be a non-lapsing revolving account which...
• Section 54:4-8.81 - Rules For Reap Aid To Tenants.
  6.In addition to any provisions of the "Tenants' Property Tax Rebate Act," P.L.1976, c.63 (C.54:4-6.2 et seq.), the director shall, through rules adopted pursuant...
• Section 54:4-8.82 - Limitation On Amount Of Deductions.
  2.Notwithstanding any other provision of law to the contrary, for tax year 2008 and all subsequent tax years, the total amount of rebates, credits,...
• Section 54:4-9.1 - Tangible Personal Property Not Used In Business Other Than Household Property And Personal Effects; Assessment And Taxation; Valuation; Rate
  Tangible personal property not used in business, other than tangible household personal property and personal effects, shall be assessed and taxed for local use...
• Section 54:4-9.2 - Tangible Household Property And Personal Effects; Assessment And Taxation; Exception; Valuation; Rate
  (a) Tangible household personal property and personal effects shall be assessed and taxed for local use unless the governing body of the municipality within...
• Section 54:4-9.3 - Limitations; Increase In Taxable Value; Determination And Assessment Of Taxable Value Where No Return Filed
  Except in the case of a willfully false or fraudulent return made with intent to evade valuation, assessment or taxation of personal property pursuant...
• Section 54:4-10 - Guardians And Representatives; Assessments In Name Of; Estates
  Personal property in the possession or under the control of a person as trustee, guardian, executor or administrator, shall be assessed in his name...
• Section 54:4-11.1 - Outdoor Advertising Space, Fee; Definitions.
  1. a. (1) There is imposed and shall be paid a fee of the percentage rate for the period determined under paragraph (2) of...
• Section 54:4-12 - Assessor; Duties; Ascertain Persons And Property Taxable
  On or before July 1, 1965 and on or before July 1 in each year thereafter, each person owning personal property used in business...
• Section 54:4-13 - Refusal Of Person To Be Sworn Or Answer; Penalty
  (a). If any taxpayer shall refuse or neglect to file a return as required by this chapter, the assessor shall value the taxable personal...
• Section 54:4-16 - Assessor Empowered To Examine Under Oath
  54:4-16. The assessor shall have power to examine under oath any person or officer of a corporation with regard to the taxable property of...
• Section 54:4-17 - Oath; Form And Content
  The oath which the assessor shall administer to persons examined under section 54:4-16 of this title, shall be of the following or like tenor:...
• Section 54:4-20 - Exemption Of Personal Property Of Life Insurance Companies Subject To Franchise Tax
  The personal property of whatever kind and wherever located of any life insurance company incorporated under any law of this State subject under any...
• Section 54:4-23 - Assessment Of Real Property; Conditions For Reassessment.
  54:4-23. All real property shall be assessed to the person owning the same on October 1 in each year. The assessor shall ascertain the...
• Section 54:4-23a - Single Family Dwelling; Date Of Addition To Assessment List; Issuance Of Certificate Of Occupancy And Actual Occupation; Limitation Of Time
  Any other law to the contrary notwithstanding, no building or other structure newly constructed on any parcel of real property and intended for occupancy...
• Section 54:4-23.1 - Short Title
  This act shall be known and referred to by its short title, the "Farmland Assessment Act of 1964." L.1964, c. 48, s. 1.
• Section 54:4-23.2 - Value Of Land Actively Devoted To Agricultural Or Horticultural Use
  For general property tax purposes, the value of land, not less than 5 acres in area, which is actively devoted to agricultural or horticultural...
• Section 54:4-23.3 - Agricultural Use Of Land.
  3.Land shall be deemed to be in agricultural use when devoted to the production for sale of plants and animals useful to man, including...
• Section 54:4-23.3a - Application; Review For Compliance
  a. Upon receipt of a copy of an application and accompanying information pursuant to section 3 of P.L. 1964, c. 48 (C. 54:4-23.3), the...
• Section 54:4-23.3b - Disqualification
  Land used exclusively for the production of trees and forest products, other than Christmas trees, and previously deemed to be in agricultural use under...
• Section 54:4-23.3c - Land Use For Taxation Purposes.
  4. a. (1) No land used for biomass, solar, or wind energy generation shall be considered land in agricultural or horticultural use or actively...
• Section 54:4-23.3d - Development Of Guidelines For Certain Agricultural, Horticultural Practices.
  1. a. (1) The State Board of Agriculture and the Department of Agriculture shall develop, within one year after the date of enactment of...
• Section 54:4-23.4 - Land Deemed In Horticultural Use.
  4.Land shall be deemed to be in horticultural use when devoted to the production for sale of fruits of all kinds, including grapes, nuts...
• Section 54:4-23.5 - Land Deemed Actively Devoted To Agricultural, Horticultural, Woodland Use.
  5. a. Except as otherwise provided in subsection d. of this section, land, five acres in area, shall be deemed to be actively devoted...
• Section 54:4-23.6 - Qualifications For Valuation, Assessment, Taxation
  6.Land which is actively devoted to agricultural or horticultural use shall be eligible for valuation, assessment and taxation as herein provided when it meets...
• Section 54:4-23.7 - Considerations Of Assessor In Valuing Land.
  7.The assessor in valuing land which qualifies as land actively devoted to agricultural or horticultural use under the tests prescribed by P.L.1964, c.48 and...
• Section 54:4-23.7a - Definitions Applicable To C.54:4-23.7a And C.54:4-23.7b.
  9.As used in this section and section 10 of P.L.2009, c.256 (C.54:4-23.7a and C.54:4-23.7b): "Forest stewardship plan" means a plan prepared and implemented by...
• Section 54:4-23.7b - Provision Of Plan With Application.
  10. a. Notwithstanding any provision of the "Farmland Assessment Act of 1964," P.L.1964, c.48 (C.54:4-23.1 et seq.), or any rule or regulation adopted pursuant...
• Section 54:4-23.8 - Determination Of Amount Of Rollback Taxes
  8.When land which is in agricultural or horticultural use and is being valued, assessed and taxed under the provisions of P.L.1964, c.48 (C.54:4-23.1 et...
• Section 54:4-23.9 - Procedure For Assessment, Collection, Payment, Etc., Of Roll-back Taxes
  The assessment, collection, apportionment and payment over of the roll-back taxes imposed by section 8, the attachment of the lien for such taxes, and...
• Section 54:4-23.10 - Determination Of True Value Of Land For Purposes Of State School Aid And Determining Apportionment Valuation
  The Director of the Division of Taxation in equalizing the value of land assessed and taxed under this act for the purposes of State...
• Section 54:4-23.11 - Area Of Land Included
  11. In determining the total area of land actively devoted to agricultural or horticultural use there shall be included the area of all land...
• Section 54:4-23.12 - Structures Valued, Assessed And Taxed; "Single Use Agricultural Or Horticultural Facility Defined; Rules, Regulations
  12. a. All structures, which are located on land in agricultural or horticultural use and the farmhouse and the land on which the farmhouse...
• Section 54:4-23.13 - Determination Of Eligibility Of Land For Valuation, Assessment, Taxation
  13. Eligibility of land for valuation, assessment and taxation under this act shall be determined for each tax year separately. Application shall be submitted...
• Section 54:4-23.13b - Notice Of Disallowance
  1. Where an application for valuation hereunder has been filed by the owner of land within the time provided herein, the assessor of the...
• Section 54:4-23.13c - Eligibility Of Land For Certain Use Relative To Livestock
  8. If any application for valuation, assessment and taxation under P.L.1964, c.48 (C.54:4-23.1 et seq.) made for the 1993 tax year or later, which...
• Section 54:4-23.14 - Application Form; Contents; Violations, Penalties.
  14. a. Application for valuation, assessment and taxation of land in agricultural or horticultural use under P.L.1964, c.48 shall be on a form prescribed...
• Section 54:4-23.15 - Continuance Of Valuation, Assessment And Taxation Under Act
  Continuance of valuation, assessment and taxation under this act shall depend upon continuance of the land in agricultural or horticultural use and compliance with...
• Section 54:4-23.15a - Mailing Of Form To Claim Continuance Of Valuation, Assessment And Taxation; Notice Of Filing Requirement
  On or before July 1 the assessor shall mail to each taxpayer whose land has been valued, assessed, and taxed for the then current...
• Section 54:4-23.16 - Separation Or Split Off Of Part Of Land
  Separation or split off of a part of the land which is being valued, assessed and taxed under this act, either by conveyance or...
• Section 54:4-23.18 - Location Of Contiguous Land In More Than One Taxing District
  Where contiguous land in agricultural or horticultural use in one ownership is located in more than one taxing district, compliance with the 5-acre minimum...
• Section 54:4-23.19 - Tax List And Duplicate; Factual Details
  The factual details to be shown on the assessor's tax list and duplicate with respect to land which is being valued, assessed and taxed...
• Section 54:4-23.20 - State Farmland Evaluation Committee.
  20. a. There is hereby created a State Farmland Evaluation Committee, the members of which shall be the Director of the Division of Taxation;...
• Section 54:4-23.21 - Rules And Regulations; Forms
  The director is empowered to promulgate such rules and regulations and to prescribe such forms as he shall deem necessary to effectuate the purposes...
• Section 54:4-23.22 - Partial Invalidity
  If any clause, sentence, subdivision, paragraph, section or part of this act be adjudged by any court of competent jurisdiction to be invalid, such...
• Section 54:4-23.23 - Applicability To Tax Year 1965 And Subsequent Tax Years
  The tax year 1965 shall be deemed to be the first tax year to which the provisions of this act shall apply, and this...
• Section 54:4-23.24 - Residential Property Rezoned Into Commercial Or Industrial Zone; Valuation And Assessment
  All property which has been valued and assessed as residential property within a zone designated as residential and which has been so assessed for...
• Section 54:4-24 - Assessor's List; Form And Content
  The assessor shall make a list in tabular form of the names of the owners, and set down in proper columns opposite each name...
• Section 54:4-25 - Tract Lying Between Two Districts; How Assessed
  When the line between taxing districts divides a tract of land, each part shall be assessed in the taxing district where located, unless the...
• Section 54:4-26 - Assessor To Follow Forms And Methods Prescribed By Director
  In listing the names of owners and properties the assessor shall follow such forms and methods as may be prescribed by the Director of...
• Section 54:4-27 - Exempt Property Listed Separately
  The assessor shall enter in a separate list a description of all cemeteries, churches, public buildings and other real property exempt from taxation, and...
• Section 54:4-28 - Assessments By Block System And House Number
  In taxing districts having adopted block assessment maps the assessor, in making assessments for taxes, shall describe the real property by block and lot...
• Section 54:4-29 - Purchaser Of Realty May Present Deed To Assessor For Certificate
  In all taxing districts, whether assessment maps have been adopted or not, when a change of ownership of real estate occurs, the new owner...
• Section 54:4-30 - Duty Of County Recording Officer Where Deed Not Certified
  If no assessor's certificate shall appear on a deed or similar instrument, the register of deeds and mortgages or county clerk with whom it...
• Section 54:4-31 - Abstract Of Deed Provided Electronically, Mailed To Assessor.
  54:4-31. Unless provided electronically by the custodian of record, within one week thereafter the officer with whom the deed or other instrument shall have...
• Section 54:4-32 - Fee; Refusal Of Deed For Lack Of Address
  The county clerk or register of deeds and mortgages shall not receive such deed or instrument for record unless he is paid the fee...
• Section 54:4-33 - Taxation Of Mortgaged Property
  No deduction from the assessed value of real property shall be made by the assessor on account of any mortgage debt, but the mortgagor...
• Section 54:4-34 - Statement By Owner; Written Request; Refusal To Render; Valuation Of Property By Assessor; Denial Of Appeal; Grounds
  Every owner of real property of the taxing district shall, on written request of the assessor, made by certified mail, render a full and...
• Section 54:4-34.3 - Allowance Of Additional Veterans' Exemptions Or Deductions After Apportionment; Adjustment
  The county board of taxation upon proof of the allowance by the collector of additional veterans' exemptions for the year 1963 or deductions allowed...
• Section 54:4-35 - Period For Assessing; Assessor's Duplicate; Preliminary, Final Assessment List.
  54:4-35. a. Except as provided in subsection b. of this section, the assessor shall determine his taxable valuations of real property as of October...
• Section 54:4-35.1 - Material Depreciation Of Structure Between October 1 And January 1; Determination Of Value
  When any parcel of real property contains any building or other structure which has been destroyed, consumed by fire, demolished, or altered in such...
• Section 54:4-36 - Assessor's Affidavit; Form And Content
  (a) The assessor shall annex to his assessment list and duplicate so filed, his affidavit in substantially the following form: "I, , as assessor...
• Section 54:4-36.1 - Statement Of Estimated Total Amount Of Approved Tax Deductions
  Each assessor shall prepare, certify and file with his assessment list and duplicates a statement of the estimated total amount of approved tax deductions...
• Section 54:4-37 - Penalty For Failure To File Duplicate; Removal Of Assessor
  Every assessor who shall fail to file his assessment list and duplicate with the county board of taxation at the time prescribed in section...
• Section 54:4-38 - Public Inspection; Notice; Advertisement.
  54:4-38. a. Except as provided in subsection b. of this section, every assessor, at least ten days before filing the complete assessment list and...
• Section 54:4-38.1 - Notice Of Current Assessment, Preceding Year's Taxes, And Changed Assessments.
  32. a. Except as provided in subsection b. of this section, every assessor, prior to February 1, shall notify by mail each taxpayer of...
• Section 54:4-39 - Amount Appropriated For Schools; Notification By State Comptroller
  The state comptroller shall, on or before February first in each year, transmit to the state board of education and to the county treasurer...
• Section 54:4-40 - Amount Required By General Tax For State Purposes; Notification
  The comptroller shall also, on or before February first in each year, transmit to each county treasurer a statement of the amount, if any,...
• Section 54:4-41 - County Requirements Certified By Clerk Of Freeholders; Apportionment Between Districts
  The clerk of the board of chosen freeholders of each county, not later than the ninetieth day after the beginning of each budget year,...
• Section 54:4-42 - Tax Requirements Certified To County Tax Board
  54:4-42. The municipal clerk or other proper officer of each county and taxing district operating under the calendar fiscal year shall, not later than...
• Section 54:4-43 - Judgment Executions Added To Tax Requirements; Duty Of County Board
  When, pursuant to section 2A:17-72 or section 2A:17-73 of the New Jersey Statutes, an officer shall serve upon a county board of taxation a...
• Section 54:4-44 - Inclusion In Next Levy In Certain Cases
  If the copy of the execution shall not be served upon the county board of taxation before it shall have determined and fixed the...
• Section 54:4-45 - Certified Statement Of Amount Of Moneys Appropriated For School Purposes.
  54:4-45. The clerk or other proper officer of each Type II school district having no board of school estimate shall, on or before May...
• Section 54:4-46 - Tax Lists And Duplicates Revised By County Board
  Upon the filing of the assessment lists and duplicates by the assessors with the county board of taxation, the board shall meet for the...
• Section 54:4-46.1 - Adding Amount Of Approved Tax Deductions To Net Amount To Be Raised By Taxation
  In each county the county board of taxation in computing the amounts to be raised by taxation in the taxing districts of the county...
• Section 54:4-47 - Revision And Equalization; Functions Of County Board
  The county board may adjourn from time to time in the discharge of its duties, and may, after investigation, revise, correct and equalize the...
• Section 54:4-48 - Changes Entered; Amount Of Total Tax Fixed
  The county board of taxation shall enter all changes or additions on the various tax lists and duplicates, and, upon ascertaining the total amount...
• Section 54:4-49 - Apportionment Valuation; Amount To Be Apportioned Among Taxing Districts; Debits And Credits.
  54:4-49. (a) Except as to any State tax at a fixed rate provided for in sections 54:4-50 and 54:4-51 of this Title, each county...
• Section 54:4-49.1 - Apportionment Valuation; Property With Local Property Taxes In Default And Lien Unenforceable
  Notwithstanding any provisions of the law to the contrary, any real property on which local property taxes are in default and are uncollectible except...
• Section 54:4-50 - Reductions In Assessments After Rate Fixed; Additional Payments; Determination
  When assessments in a taxing district are reduced subsequent to the date when the county board of taxation has determined the amount of money...
• Section 54:4-51 - Excess Payment; Crediting And Application
  The excess amount so ascertained shall be credited to the municipality in the taxing district in reduction of the next payments to be made...
• Section 54:4-52 - Table Of Aggregates For County; Prepared By County Board.
  54:4-52. The county board of taxation shall, on or before May 20, or on or before May 31 in the case of a county...
• Section 54:4-52.1 - Effective Date
  This act shall take effect immediately, but amendments of the table of aggregates shall be effective beginning with one thousand nine hundred and forty-six....
• Section 54:4-53 - Clerical Errors; Adjustment In Following Year
  The county board of taxation upon proof of the discovery of a clerical error in the reported ratables of a taxing district, after the...
• Section 54:4-54 - Correction Of Errors; Assessment Against Or Payment On Wrong Property; Refund
  Where by mistake property real or personal has been twice entered and assessed on the tax duplicate, the governing body of the taxing district...
• Section 54:4-55 - Corrected Duplicates Returned To Taxing Districts; Lists Remain On Record
  54:4-55. The county board of taxation shall, on or before June 3 in each year, cause the corrected, revised and completed duplicates, certified by...
• Section 54:4-55.1 - Custody Of Duplicate Tax Lists By Collectors--failure To Return--penalty
  At any time after the tax lists and duplicates shall have been delivered to the county board of taxation as provided in R.S. 54:4-35,...
• Section 54:4-56 - Taxes On Property Sold; Apportionment; Lien Unaffected
  Upon the sale and transfer for a valuable consideration or the acquisition through eminent domain or similar proceedings of any real estate in this...
• Section 54:4-57 - Taxes On Federal Property; Payment By Municipality Deferred Until Collected
  When property of the United States shall be assessed for taxes, and the assessment levied by a municipality in which the property is situate,...
• Section 54:4-58 - Tax, Assessment Or Water Rate Not Set Aside For Irregularities Or Illegality
  No tax, assessment or water rate imposed or levied in this state shall be set aside or reversed in any action, suit or proceeding...
• Section 54:4-59 - Court To Amend And Fix Amount Due
  The court in which any action, suit or proceeding is or shall be pending to review any such tax, assessment or water rate shall...
• Section 54:4-60 - Lien; Court May Make Proper Levy
  The tax, assessment or water rate when so fixed shall be a first lien or charge upon the property and persons, and collectible in...
• Section 54:4-61 - When Assessment Not To Be Set Aside
  No assessment of taxes shall be set aside by a proceeding in lieu of prerogative writ, because the State, county or municipal taxes, or...
• Section 54:4-62 - Amendment Of Assessment; Grounds; Computation
  a. If it shall appear to the satisfaction of the Superior Court, in a proceeding in lieu of prerogative writ, that an assessment of...
• Section 54:4-63.1 - "Completed" Defined
  As used in this act "completed" shall mean substantially ready for the use for which it was intended. L.1941, c. 397, p. 1017, s.
• Section 54:4-63.2 - Valuation Of Real Property On Which Structures Erected, Etc., After October 1st And Completed Before January 1st; Assessment
  When any parcel of real property has been sold by any municipality as not needed for public use, and the deed has been delivered...
• Section 54:4-63.3 - Structure Erected, Etc., After October 1st And Completed After January 1st; Valuation And Assessment
  When any parcel of real property has been sold by any municipality as not needed for public use, and the deed has been delivered...
• Section 54:4-63.4 - Forms And Methods Prescribed By State Tax Commissioner
  In listing the names and properties in the added assessment list the assessor shall follow such forms and methods as may be prescribed by...
• Section 54:4-63.5 - Filing, Examination, Correction And Delivery To Collectors
  On October first following the assessor shall file the added assessment list and a true copy thereof, to be called the assessor's added assessment...
• Section 54:4-63.6 - Entry Of Added Assessments; Extension Of Tax
  Added assessments shall be entered on the appropriate columns upon the added assessment lists and duplicates and there shall be extended on the duplicates...
• Section 54:4-63.7 - Tax Bills For Added Taxes
  As soon as the added assessment duplicate is delivered to the collector of the taxing district, he shall at once begin the work of...
• Section 54:4-63.8 - Time Of Payment And Delinquency
  Taxes assessed under this act shall be payable on November first of the year of levy after which date, if unpaid, they shall become...
• Section 54:4-63.9 - Collection And Accounting For Taxes
  All taxes on account of assessments entered in the added assessment list shall be collected and accounted for in the same manner as other...
• Section 54:4-63.10 - Payments By Municipality To County
  The municipality on February fifteenth of each year shall, in addition to the regular installment of county taxes to be paid on said date,...
• Section 54:4-63.11 - Appeals From Added Assessments
  11. Appeals from added assessments may be made to the county board of taxation on or before December 1 of the year of levy,...
• Section 54:4-63.11a - Extension For Hearing Of Appeal For Added Assessments
  8.In the event a county board of taxation cannot hear and determine any one or more appeals from assessor's added assessments within the time...
• Section 54:4-63.12 - Power Of County Board Of Taxation To Assess Omitted Property
  In any year or in the next succeeding year, the county board of taxation may, in accordance with the provisions of this act, assess...
• Section 54:4-63.13 - Complaints Of Omitted Property; Procedure
  2. On the written complaint of the tax assessor, the collector of taxes, or any taxpayer, of the taxing district, or of the governing...
• Section 54:4-63.14 - Summary Hearing; Judgment
  At the time and place of the hearing or of the adjournment thereof and upon proof of the service of the notice, the county...
• Section 54:4-63.15 - Assessment Of Omitted Property
  If the county board, by its said judgment, shall determine that the property specified was omitted from the assessment for the particular year, the...
• Section 54:4-63.16 - Omitted Assessment List And Listing Of Assessments
  The omitted assessment list and the listing of assessments therein shall follow such forms and methods as may be prescribed by the director of...
• Section 54:4-63.17 - Filing Of Omitted Assessment List And Copy Thereof; Revision And Correction; Duplicate To Collectors
  On October first in any year wherein prior thereto the county board of taxation shall have rendered a judgment assessing omitted property for that...
• Section 54:4-63.18 - Entry Of Omitted Assessments; Extension
  Omitted assessments shall be entered in the appropriate columns upon the omitted assessment lists and duplicates, and there shall be extended on the duplicates...
• Section 54:4-63.19 - Duties Of Collector; Taxpayer Put Upon Notice
  As soon as an omitted property assessment duplicate is delivered to the collector of the taxing district, he shall at once begin the work...
• Section 54:4-63.20 - Time For Payment Of Taxes; Delinquent Taxes; Lien
  Taxes assessed upon omitted property shall be payable on the first day of November following the rendering of the judgment of assessment by the...
• Section 54:4-63.21 - Collection Of Taxes And Accounting
  All taxes on account of assessments entered in the omitted property assessment list shall be collected and accounted for in the same manner as...
• Section 54:4-63.22 - Payments By Municipalities To Counties
  The municipality, on February fifteenth of each year, shall, in addition to the regular installment of county taxes to be paid on said date,...
• Section 54:4-63.23 - Review Of Judgment Of County Board Of Taxation
  Any judgment of the county board of taxation assessing omitted property for a particular year may be reviewed by the tax court upon an...
• Section 54:4-63.24 - Application Of Act
  This act shall be applicable to assessments for property omitted from assessments for the year one thousand nine hundred and forty-seven and thereafter. L.1947,...
• Section 54:4-63.25 - Effective Date
  This act shall take effect July first, one thousand nine hundred and forty-seven. L.1947, c. 413, p. 1288, s. 17.
• Section 54:4-63.26 - Exempt Property Which Ceases To Be Exempt
  Whenever any real property is by law exempt from taxation and the right to such exemption ceases by reason of a change in use...
• Section 54:4-63.27 - Valuation Of Property Previously Exempt
  The valuation of any such property for the purpose of the assessment shall be based upon the assessor's valuation of the property previously made...
• Section 54:4-63.28 - Time When Exemption Ceased As Affecting Time Of Assessment
  All such property shall be assessed and taxed as follows: If the right to exemption ceased in any tax year, the property shall be...
• Section 54:4-63.29 - Law Applicable To Property Which Ceases To Be Exempt
  Except as otherwise provided herein, the provisions of "An act concerning the assessment and collection of taxes, and supplementing chapter four of Title 54...
• Section 54:4-63.30 - Effective Date
  This act shall take effect October first, one thousand nine hundred and forty-nine. L.1949, c. 144, p. 526, s. 5.
• Section 54:4-63.31 - Assessment Of Omitted Property; Determination Of Taxable Value
  In any tax year or in the next succeeding tax year the assessor of any taxing district, may in accordance with the provisions of...
• Section 54:4-63.32 - Assessor's Omitted List; Filing; Public Record
  On October 1 in any year in which prior thereto, the assessor has assessed omitted property, the assessor shall file an assessor's omitted list...
• Section 54:4-63.33 - Listing Names And Properties; Forms And Methods
  In listing the names and properties in the omitted assessment list, the assessor shall follow such forms and methods as may be prescribed by...
• Section 54:4-63.34 - Entry Of Omitted Assessments Upon Omitted Assessment List And Duplicates; Amount Of Tax
  Omitted assessments shall be entered on the appropriate columns upon the omitted assessment lists and duplicates, and there shall be extended on the duplicates...
• Section 54:4-63.35 - Notice To Owner Of Omitted Tax Assessment
  As soon as the certified copy of the omitted assessment list is received by the assessor from the county board the assessor shall cause...
• Section 54:4-63.36 - Tax Bills; Preparation And Delivery; Taxpayer Put Upon Notice
  As soon as the omitted assessment duplicate is delivered to the collector of the taxing district, he shall at once begin the work of...
• Section 54:4-63.37 - Payment Of Taxes; Collection And Accounting
  Taxes assessed under this act shall be payable on November 1 of the year of levy after which date, if unpaid, they shall become...
• Section 54:4-63.38 - Payments By Municipality To County
  The municipality on February 15 of each year shall, in addition to the regular installment of county taxes to be paid on said date,...
• Section 54:4-63.39 - Appeals To County Board Of Taxation From Omitted Assessments
  9. Appeals from assessor's omitted assessments may be made to the county board of taxation on or before December 1 of the year of...
• Section 54:4-63.39a - Extension For Hearing Of Appeal For Omitted Assessments
  10. In the event a county board of taxation cannot hear and determine any one or more appeals from assessor's omitted assessments within the...
• Section 54:4-63.40 - Application Of Act
  This act is intended to provide an additional and alternate method for the assessment of taxes on certain omitted property and shall not supersede...
• Section 54:4-64 - Delivery Of Tax Bills.
  54:4-64. a. (1) As soon as the tax duplicate is delivered to the collector of the taxing district, as provided in R.S.54:4-55, he shall...
• Section 54:4-64a - Complete Tax Bill, Computation Of First And Second Installments
  3. The complete tax bill delivered to each property taxpayer, mortgagee or any other agent by the tax collector pursuant to R.S.54:4-64 for the...
• Section 54:4-64.1 - Flood Insurance; Notice Of Eligibility And Effect Of Failure To Carry
  The tax collector of each local taxing district which has become eligible for flood insurance under the "National Flood Insurance Act of 1968," 42...
• Section 54:4-65 - Form And Content Of Property Tax Bills.
  54:4-65. a. The Director of the Division of Local Government Services in the Department of Community Affairs shall approve the form and content of...
• Section 54:4-66 - When Calendar Year Taxes Payable, Delinquent
  54:4-66. a. Taxes for municipalities operating under the calendar fiscal year shall be payable the first installment as hereinafter provided on February 1, the...
• Section 54:4-66.1 - Fiscal Year Taxes Payable, Delinquent; Definitions; Formulas
  2. Taxes in municipalities operating under the State fiscal year shall be payable and shall be delinquent pursuant to the following provisions: a. Taxes...
• Section 54:4-66.2 - Estimated, Reconciled Tax Bills For Municipalities, Procedures.
  3. a. Notwithstanding any provision of law, rule or regulation to the contrary, whenever a municipal governing body determines that the municipal tax collector...
• Section 54:4-66.3 - Estimated, Reconciled Tax Bills For Municipality Operating On Calendar Fiscal Year
  4. Whenever, pursuant to section 3 of P.L.1994, c.72 (C.54:4-66.2), a governing body of a municipality operating on the calendar fiscal year determines that...
• Section 54:4-66.4 - Estimated Reconciled Tax Bills For Municipality Operating On State Fiscal Year
  5. a. Whenever, pursuant to section 3 of P.L.1994, c.72 (C.54:4-66.2), a governing body of a municipality operating on the State fiscal year determines...
• Section 54:4-66.5 - Regulations, Forms, Procedures
  19. The Local Finance Board, in accordance with the provisions of the "Administrative Procedure Act," P.L.1968, c.410 (C.52:14B-1 et seq.), shall adopt such regulations,...
• Section 54:4-67 - Discount For Prepayment; Interest For Delinquency; Exceptions.
  54:4-67. a. (1) The governing body of each municipality may by resolution fix the rate of discount to be allowed for the payment of...
• Section 54:4-67.1 - Accounts Of Unpaid Properties Deemed Delinquent
  15. Notwithstanding the payment of any property taxes, assessments or municipal charges by the purchaser of the total property tax levy pursuant to subsection...
• Section 54:4-68 - Tax Payable Earlier In Certain Cases; Basis
  When the governing body of a municipality shall by resolution so direct, the officer charged with the collection of taxes or assessments shall receive...
• Section 54:4-69 - Discount; Excess Refunded; Deficiency Collected
  The governing body may by resolution authorize a discount on all such advance payments at a rate not to exceed one-half of one per...
• Section 54:4-69.1 - Payment Of Taxes By Mortgagee
  Whenever a mortgagee shall pay any taxes on the mortgaged premises and give notice to the collector of taxes at the time of such...
• Section 54:4-69.2 - Credit, Against Taxes Due Or To Become Due, For Refund On Reduction Of Assessment
  If any taxpayer shall have paid the taxes upon any assessment of property under the provisions of chapter four of Title 54 of the...
• Section 54:4-70 - Acceptance Of Orders Issued By School Board As Tax Payments
  Any municipality may receive for payment of taxes, assessments or other municipal charges, orders issued by the board of education for the payment of...
• Section 54:4-71 - Payments Entered In Duplicate; Cash Book; Mechanical Recordation
  The collector shall enter the date and amount of each payment on his duplicate in the proper column opposite the items of tax on...
• Section 54:4-72 - Collector's Office; When Open
  In taxing districts having a public building, an office therein shall be set apart for the collector who shall attend there on such days...
• Section 54:4-73 - Collector's Monthly Report; Payments To Municipal Treasurer
  The collector, or other officer having custody of collected taxes, shall, on the first day of each month or oftener if required by the...
• Section 54:4-74 - Payment Of State And County Taxes By Municipality.
  54:4-74. For the purpose of this section: "County tax due" or "tax due" means the amount so assessed less the county's proportionate share of...
• Section 54:4-75 - Payment By Municipality Of School Moneys To Board Secretary Or Treasurer.
  54:4-75. For the purpose of this section: "School tax due" or "tax due" means the amount so assessed less the school district's proportionate share...
• Section 54:4-76 - Payment Of Taxes Due By Municipality, County; Borrowing Permitted, Interest.
  54:4-76. The governing body of the municipality or the county shall cause the county tax due, as calculated pursuant to R.S.54:4-74, and other county...
• Section 54:4-77 - State Taxes; Payment By County
  The county treasurer shall pay the state taxes assessed in the taxing districts of his county to the state treasurer on or before December...
• Section 54:4-78 - Enforcement Of Payment Of Personal Taxes
  The collector shall, in person or by deputy, after the date when the last installment of the taxes for such year are due and...
• Section 54:4-79 - Arrest And Imprisonment For Nonpayment Of Personal Taxes
  If goods and chattels of the delinquent cannot be found, or not sufficient to make all the money required to pay the taxes on...
• Section 54:4-80 - Warrant For Distress Or Imprisonment; Deputies; Liability Of Collector
  A copy of the entry of the tax assessed against the delinquent, certified by the collector to be a copy truly taken from his...
• Section 54:4-81 - Certificate Of Commitment; Certificate Of Release
  The collector who commits a person to jail shall give the sheriff or jailer thereof a certificate, signed by him, stating that he has...
• Section 54:4-82 - Hearing On Debtor's Ability To Pay
  54:4-82. Upon presentation of an application setting forth that the applicant is in the custody of the sheriff or jailer of the county for...
• Section 54:4-83 - Limit To Imprisonment For Dog Tax
  A person committed for the nonpayment of a dog tax shall not be detained in jail for more than fourteen days.
• Section 54:4-84 - Advertisement And Sale Of Personal Property For Taxes
  When goods and chattels have been distrained, the collector shall give public notice of the time and place of sale and of the property...
• Section 54:4-85 - Collector's Fees
  The collector shall be entitled to and shall receive the following fees: or serving warrant or notice thereof ..................... $ .50 For levying ..................................................
• Section 54:4-86 - Further Action To Collect Tax Due; Collector Of Arrears; Bond
  If a sufficient amount shall not be realized by the first distress and sale, the collector may make further seizures and sales from time...
• Section 54:4-87 - Collectors Of Arrears; Powers And Duties
  The collector of arrears shall have the same powers, and shall receive the same compensation, except as hereinafter provided, and be subject to the...
• Section 54:4-88 - Collector Of Arrears; No Compensation In Certain Cases; Appointment Revocable
  No person appointed collector of arrears under section 54:4-86 of this title shall receive compensation for the payment of taxes in arrears where such...
• Section 54:4-90 - Sale Of Timber On Unimproved, Untenanted And Other Land
  When delinquent taxes are assessed upon unimproved or untenanted land, or on land tenanted by one unable to pay the tax, the collector shall,...
• Section 54:4-91 - Collector's Annual Statement Of Receipts
  54:4-91. Prior to the 60th day after the close of the preceding fiscal year of the municipality, annually, in all taxing districts, the collector...
• Section 54:4-91.1 - Collector's List Of Delinquent Taxes Believed Not Collectible
  On or before May first annually, or in municipalities which operate on the State fiscal year, on or before November 1 annually, the collector...
• Section 54:4-91.2 - Release Of Collector; Cancellation Of Uncollectible Taxes
  The governing body, within sixty days after the filing of any such delinquent list, shall examine such list and, on being satisfied that any...
• Section 54:4-91.3 - Effective Date
  This act shall take effect July first, one thousand nine hundred and forty-four. L.1944, c. 115, p. 318, s. 4.
• Section 54:4-95 - List Of Delinquents Published; Cost Charged
  In cities of the first class the comptroller, and in all other municipalities the officer charged with the duty of the collection of taxes,...
• Section 54:4-96 - Taxes Exceeding Value Of Realty; Adjustment And Settlement
  When taxes or assessments, or both, levied and assessed against real property are in arrears and unpaid and the owner of the real property...
• Section 54:4-97 - Settlement Of Unpaid Taxes By City When Lien Is Questioned
  In a city where taxes or assessments or both, levied and assessed upon or on account of real or personal property remain unpaid, and...
• Section 54:4-98 - Action When Payment Is Made; Cancellation Of Record
  When any such revision, alteration, adjustment or settlement of taxes or assessments, or both, and the interest or penalties thereon shall be made, and...
• Section 54:4-99 - Adjustment Of Past Due Taxes And Interest Charges; Lien Unaffected
  The governing body of a municipality may, subject to the provisions of section 54:4-100 of this title, make such abatement, revision, alteration, adjustment and...
• Section 54:4-100 - Principal Sum Not To Be Abated Unless Market Value Exceeded
  No abatement of the principal sum of any such taxes, assessments or other municipal charges shall be made unless the governing body shall be...
• Section 54:4-101 - Payment Required In Sixty Days
  In case of the abatement or revision of any such taxes, assessments or other municipal charges by the governing body, such abatement or revision...
• Section 54:4-102 - Rules And Regulations
  The governing body may adopt such rules as it may deem to be for the best interests of the municipality, subject to the terms...
• Section 54:4-103 - Collection Of Taxes And Assessments In Arrears January 1, 1933; Five-year Installments; Suspension Of Liens
  L.1933, c. 109, p. 217, entitled "An act relating to the collection of delinquent municipal taxes," approved April eleventh, one thousand nine hundred and...
• Section 54:4-104 - Collection Of Taxes And Assessments In Arrears January 1, 1934; Five-year Installments; Suspension Of Liens
  L.1934, c. 174, p. 418, entitled "An act relating to the collection of delinquent municipal liens," approved May seventh, one thousand nine hundred and...
• Section 54:4-104.1 - Collection Of Taxes And Assessments In Arrears January 1, 1935; Five-year Installments; Suspension Of Liens
  L.1935, c. 42, p. 117, entitled "An act relating to the collection of delinquent municipal liens," approved February twenty-eighth, one thousand nine hundred and...
• Section 54:4-104.2 - Collection Of Taxes And Assessments In Arrears January 1, 1936; Five-year Installments; Suspension Of Liens
  L.1936, c. 53, p. 139, entitled "An act relating to the collection of delinquent municipal liens," approved April seventh, one thousand nine hundred and...
• Section 54:4-104.3 - Collection Of Taxes And Assessments In Arrears, January 1, 1937; Five-year Installments; Suspension Of Liens
  L.1937, c. 40, p. 82, entitled "An act relating to the collection of delinquent municipal liens," approved April twenty-seventh, one thousand nine hundred and...
• Section 54:4-105 - Remissions Credited On Second Half Of Taxes
  All remissions granted by the county board of taxation shall be credited on the second half of the tax.
• Section 54:4-106 - Payment Of Taxes By Receivers And Assignees; Wage Liens Unaffected
  The receiver of a corporation appointed by the Superior Court or an assignee in trust for the benefit of creditors shall take, receive and...
• Section 54:4-107 - Taxes And Assessments For Municipal Purposes Assessed Against State; Cancellation
  The governing body of any municipality may cancel and satisfy any tax, assessment for street improvement, water rent or other municipal lien which has...
• Section 54:4-108 - Assessment And Collection Of Taxes In Districts Illegally Incorporated; Interest
  L.1903, c. 223, p. 487 (C.S. p. 5162, s.s. 146 and 147), entitled "Supplement to an act entitled "An act concerning taxes,' approved April...
• Section 54:4-109 - Property Conveyed To Municipality To Satisfy Municipal Charges; Lease To Grantor With Option To Purchase
  The governing body of any municipality may compromise, settle and adjust any past due municipal charges, as herein defined, by accepting, in full satisfaction...
• Section 54:4-110 - "Municipal Charges" Defined
  The words "municipal charges" as used in sections 54:4-109 to 54:4-113 of this title shall include all taxes, assessments and other municipal charges, together...
• Section 54:4-111 - Other Rights Unimpaired
  None of the provisions of sections 54:4-109 to 54:4-113 of this title shall be construed in anywise to affect or impair the right, title,...
• Section 54:4-112 - Conditions Precedent To Compromise Settlement
  No such compromise settlement or adjustment shall be made unless the governing body shall be satisfied either that the property to be conveyed could...
• Section 54:4-113 - Other Laws Unaffected
  The provisions of sections 54:4-109 to 54:4-112 of this title shall be construed to be additional legislation on the subject matter therein set forth...
• Section 54:4-114 - Conveyance To Municipality Of Unencumbered Vacant Land In Settlement Of Past-due Municipal Charges
  The governing body of any municipality may compromise, settle and adjust any past-due municipal charges as hereinafter defined, by accepting in full settlement thereof,...
• Section 54:4-115 - Method Of Procedure By Municipality
  Such settlement, being agreed to between the owner and the municipality, subject to the provisions of sections 54:4-114 to 54:4-121 of this title, the...
• Section 54:4-116 - Acceptance Of Deed By Municipality
  The municipality is hereby authorized to close the transaction by the acceptance of a deed of conveyance to the municipality of such vacant land,...
• Section 54:4-117 - When Settlement Prohibited
  This method of adjustment and settlement of past-due taxes, assessments and other municipal charges, shall not be undertaken wherein there has been, prior to...
• Section 54:4-118 - Not To Be At Variance With Law
  These proceedings shall not be undertaken if at variance in any way with the laws of this state in such case made and provided.
• Section 54:4-119 - Owner To Pay All Expenses
  The owner of the land proposed to be conveyed to any municipality under sections 54:4-114 to 54:4-121 of this title shall pay all expenses...
• Section 54:4-120 - "Municipal Charges" Defined
  The words "municipal charges" as used in sections 54:4-114 to 54:4-121 of this title shall include all taxes, assessments and other municipal charges, together...
• Section 54:4-121 - Other Laws Unaffected
  The provisions of sections 54:4-114 to 54:4-120 of this title shall be construed to be additional legislation on the subject matter therein set forth...
• Section 54:4-121.1 - Poll Tax, Cancellation Of
  Whenever poll taxes are in arrears for a period of at least ten years, any municipality may be resolution adopted at a regular meeting...
• Section 54:4-122 - May Compromise, Adjust Or Cancel Cemetery Assessments
  It shall be lawful for the governing body of any municipality in this State, by resolution, to compromise, adjust or cancel, any past due...
• Section 54:4-122.1 - Receipt And Custody Of Municipal Tax Collections And Other Public Moneys; Purpose Of Act
  The purpose of this act is to further protect and safeguard the proceeds of municipal tax collections and other public moneys while in the...
• Section 54:4-122.2 - Definitions
  For the purposes of this act, unless the context clearly requires a different meaning: "Collector" means the municipal officer charged with collection of taxes...
• Section 54:4-122.3 - Deposit Of Tax Collections And Other Public Moneys In Designated Banks Or Trust Companies
  Tax collections and other public moneys of municipalities shall continue to be deposited in banks or trust companies duly designated pursuant to the provisions...
• Section 54:4-122.4 - Bond Of Municipal Collector; Conditions
  Before entering upon the duties of his office or position, but within ten days after the commencement of his term of office or employment,...
• Section 54:4-122.5 - Penalty Of Collector's Bond; Minimum Penalties; Determination By Local Government Board
  The penalty of each collector's surety bond shall be in such amount, not less than a minimum to be fixed by the State Board,...
• Section 54:4-122.6 - System Of Internal Checks In Lieu Of Minimum Penalties
  Any municipality, in lieu of complying with the minimum penalties fixed by the State Board, pursuant to section five of this act, may maintain...
• Section 54:4-122.7 - Quarterly List Of Delinquents; Verification Of Collector's Cash Accounts And Cash On Hand
  In a municipality having less than an average of three million dollars ($3,000,000.00) in assessed valuations, as set forth in the annual debt statement...
• Section 54:4-122.8 - Tax Bill Receipting Machine; Approval; Access; Duties Of Clerk
  In any municipality, the governing body may require the collector to use a tax bill receipting machine so constructed as to imprint duplicate figures...
• Section 54:4-122.9 - Official Tax Receiving Agency; Designation Of Bank Or Trust Company; Rules And Regulations
  a. The local governing body of any municipality may, by resolution, from time to time designate a bank or trust company as "Official Tax...
• Section 54:4-122.10 - Office Deemed Vacant On Collector's Failure To Give Bond
  If any collector, including those appointed or elected to fill vacancies, shall fail to give bond as required by law, his office shall be...
• Section 54:4-122.11 - Release Of Surety On Tax Collector's Bond From Future Accruing Liability; Hearing
  The surety on the official bond of a tax collector may apply at any time to the State Board, subject to the board's rules...
• Section 54:4-122.12 - Findings And Order Of State Board On Release From Bond
  After notice and hearing, as required by section eleven, the State Board shall make, and cause to be recorded in its minutes, appropriate findings...
• Section 54:4-122.13 - Rules And Regulations
  The State Board shall formulate and prescribe appropriate rules and regulations for the administration of the provisions of this act, subject to and in...
• Section 54:4-122.14 - Application Of Act
  This act shall not affect any litigation now pending and shall not be applied in such manner as to impair the obligation of any...
• Section 54:4-123 - Receiver Of Rents And Income From Real Property In Municipality For Collection And Satisfaction Of Delinquent Taxes; Bond Not Required
  That at any time after any taxes or any installment thereof heretofore or hereafter levied and assessed against real property in any municipality shall...
• Section 54:4-124 - Receiver's Agent To Collect Rents And Income And Manage Property; Appointment; Removal; Accounting Of Rents And Income
  Upon his appointment, the receiver, by and with the approval of the governing body of such municipality, in all cases where the real property...
• Section 54:4-125 - Fees Not To Be Allowed To Receiver Or Counsel
  In any such receivership no fees shall be allowed the receiver or his counsel for acting as such receiver or counsel. L.1939, c. 362,...
• Section 54:4-126 - Expenses In Connection With Operation Of Property; Payment
  Upon a proper showing, the receiver may be authorized by the court to pay out of the rents and income collected by him from...
• Section 54:4-127 - Real Property Sold Or To Be Sold For Delinquent Taxes As Subject To Act
  Real property which has been heretofore or may be hereafter sold for the nonpayment of delinquent taxes, shall be subject to the provisions of...
• Section 54:4-128 - Facts To Be Established; Verification Of Complaint, Effect
  The plaintiff in the action shall establish: (a) that such delinquent taxes remain due and unpaid at the commencement of the action, (b) that...
• Section 54:4-129 - Appeal From Or Contest Of Taxes Assessed And Levied; Limitation On Taxes To Be Collected By Receiver; Stay Of Collection; Refund Or Collection On Disposition Of Appeal Or Contest
  In the event that it is made to appear to the court that the owner or any person interested in such real property has...
• Section 54:4-130 - Discharge Of Receiver; Abatement Of Receivership Proceedings Or Suit; Receipted Tax Bill Or Certificate Of Redemption
  Whenever the delinquent taxes against any such real property and the delinquent taxes for which the property has been sold, together with all penalties,...
• Section 54:4-131 - Intervention By Collector When Receiver In Possession In Mortgage Foreclosure Suit Or Other Suit Charged With Collection Of Rents And Income
  In all cases where a receiver is in possession of such real property by appointment of the court in a mortgage foreclosure suit or...
• Section 54:4-132 - Remedy As Cumulative
  The remedy of collecting delinquent taxes herein provided for shall not be in lieu of or in derogation of any other remedy or remedies...
• Section 54:4-133 - Exceptions To Application Of Act
  This act shall not apply to real property occupied by the owner as his residence and from which he derives no rent or to...
• Section 54:4-134 - Application Of Refund To Delinquency.
  2. a. (1) Whenever the owner of real property shall be entitled, pursuant to a determination of a county board of taxation or a...
• Section 54:4-135 - Construction Of Act
  Nothing in this amendatory and supplementary act shall be construed as defining real property taxes, generally, as constituting a personal debt of the owner...
• Section 54:4-136 - Application Of Act
  This amendatory and supplementary act shall apply to: a. Any action initiated on or after the effective date of this amendatory and supplementary act;...
• Section 54:4a-1 - United States Or Agency Thereof, Contributions In Lieu Of Taxes, Procedure; Disposition.
  1.In case the Government of the United States or any agency thereof shall make contributions in lieu of taxes, the contributions shall be made...
• Section 54:4a-2 - Contributions In Lieu Of Taxes For Prior Years; Disposition
  Should be contribution be made in lieu of taxes levied for prior years, such contributions shall be made as provided by section one hereof...
• Section 54:4a-3 - Receipt Given For Contributions In Lieu Of Taxes.
  3.The treasurer, or board secretary or treasurer of school moneys, as appropriate, receiving any of the above contributions in lieu of taxes is authorized...
• Section 54:4a-4 - Palisades Interstate Park Lands; Compensation To Municipalities
  The assessor of any municipality, wherein is situate lands exempt from taxation and held by the Palisades Interstate Park Commission exceeding in the aggregate...
• Section 54:4a-5 - Estimate Of Sum Municipality Would Have Derived; Appropriation
  The county board of taxation shall, in each year, estimate the sum of money which the municipality would have derived during said year as...
• Section 54:4a-6 - Budget; Including Sum Appropriated
  Any sum so appropriated in any year shall be included by the municipality in its budget for the following year as anticipated revenue and...
• Section 54:4a-7 - Use Of Sum Appropriated
  The said sum, so appropriated and paid to the municipality, shall be used by the municipality for general municipal purposes. L.1947, c. 73, p....
• Section 54:4b-1 - Effect Of Administrative Or Judicial Proceedings Upon Apportionment, Collection Or Payment Of Taxes
  No proceeding before any administrative tribunal or before any court of this State or of the United States shall suspend the apportionment, collection or...
• Section 54:4b-2 - Finding Of Invalidity, Excessiveness Or Inadequacy Of Tax; Debiting Or Crediting Difference Between Amount Paid And Lawful Share
  Whenever in any proceeding before any administrative tribunal or any court of this State or of the United States it shall be determined that...
• Section 54:4b-3 - Right Of Taxing District Entitled To Credit To Sue For Repayment Of Excess Taxes
  In no case shall any taxing district entitled to credit on county taxes as provided in section 2 hereof, have the right to sue...
• Section 54:4b-4 - Exclusive Remedy; Applicability
  The remedy provided herein relating to excess county tax payments made by taxing districts shall be sole and exclusive and shall apply to excess...
• Section 54:5-1 - Short Title
  This chapter shall be known as the "tax sale law" .
• Section 54:5-2 - "Land" , "Municipality" And "Municipal Lien" Defined
  As used in this chapter: "Land" or "lands" means and includes all real property; "Municipality" means and includes every taxing district having the machinery...
• Section 54:5-3 - Construction As Remedial Legislation
  This chapter shall be deemed to be a remedial statute and to operate both prospectively and retrospectively, and be liberally construed to effectuate the...
• Section 54:5-4 - Deputy May Act For Officer; Officer Liable
  Any act authorized or directed by this chapter to be done by any officer may be done or performed by a deputy thereunto specially...
• Section 54:5-5 - Affidavits; Perjury
  The filing of affidavits under this chapter shall be deemed a legal proceeding for the purpose of a prosecution for perjury or subornation thereof.
• Section 54:5-6 - Unpaid Taxes A Continuous Lien; Penalties And Costs
  54:5-6. Taxes on lands shall be a continuous lien on the land on which they are assessed and all subsequent taxes, interest, penalties and...
• Section 54:5-7 - Assessments For Municipal Improvements, Continuous Liens.
  54:5-7. All assessments for benefits for municipal improvements, including, but not limited to local improvements pursuant to R.S.40:56-21, shall be a continuous lien on...
• Section 54:5-8 - Other Liens; When Effective
  All other municipal charges which are liens on real property shall become liens on the respective dates fixed by law.
• Section 54:5-9 - Municipal Liens Paramount
  Every municipal lien shall be a first lien on such land and paramount to all prior or subsequent alienations and descents of such lands...
• Section 54:5-10 - Judicial Proceedings Affect Liens Only When Lis Pendens Filed
  No judicial proceeding shall operate to stay the enforcement of any municipal lien, unless the court shall so order, nor unless due notice of...
• Section 54:5-11 - Official Designated To Examine Records, Certify Unpaid Municipal Liens; Immunity
  54:5-11. The governing body of each municipality shall from time to time by resolution, designate an official of the municipality to make examinations of...
• Section 54:5-12 - Certificate As To Taxes And Other Liens
  Upon receipt of the fees hereinafter provided, and of a written application from any person containing a diagram or description showing the location and...
• Section 54:5-13 - Certificate To Include Statement Of Municipal Liens, Tax Sales And Assessments Under Farmland Assessment Act
  The certificate provided for in section 54:5-12 of this Title shall include a statement of all municipal liens and outstanding certificates of tax sale,...
• Section 54:5-14 - Schedule Of Fees For Searches
  The official appointed as provided in section 54:5-11 of this Title shall receive, for each certificate issued by him, a fee of $10.00. Amended...
• Section 54:5-15 - Continuation Searches; Fee
  When the holder of a certificate issued as hereinbefore provided shall, within 3 years from the date thereof, apply for a continuation thereof, the...
• Section 54:5-16 - Searches Certified As Correct; Duplicates Kept.
  54:5-16. Searches certified as correct; duplicates kept. All searches so made shall be certified as correct by the designated official, and the fees collected...
• Section 54:5-17 - Liens And Outstanding Certificates Of Tax Sale Not Shown By Search; Persons Protected
  A bona fide purchaser, lessee or mortgagee who shall acquire for a valuable consideration an interest in lands covered by an official tax search...
• Section 54:5-18 - Failure To Issue Search Or Disclose Official When Demanded; Effect
  If the official designated in the manner provided in section 54:5-11 of this title fails to issue the tax search at his office within...
• Section 54:5-18.1 - Searches For Municipal Improvements Not Assessed
  In addition to, but separate and apart from, the official certificates of searches for municipal liens as authorized by sections 54:5-11 et seq. of...
• Section 54:5-18.2 - Certificates; Contents
  Each such certificate shall, when such an ordinance has not been adopted, state that no ordinance has been adopted by the governing body of...
• Section 54:5-18.3 - Title Of Certificate; Person Making; Issuance On Application
  Said certificates shall be called "certificates as to liability for assessment for municipal improvements." The governing body of the municipality shall, by the resolution...
• Section 54:5-18.4 - Fee
  The official appointed as herein provided shall be entitled to demand and receive for each such certificate issued by him a reasonable fee, not...
• Section 54:5-18.5 - Land Covered By Certificate Free From Subsequent Improvement Liens
  Any person who shall acquire for a valuable consideration an interest in lands covered by any such certificate in reliance thereon shall hold such...
• Section 54:5-18.6 - Failure To Issue Certificate After Demand; Land Free From Future Lien
  If the official designated to make and issue any such certificate fails to issue the same within fifteen days after receipt of an application...
• Section 54:5-19 - Power Of Sale, "Collector" And "Officer" Defined.
  54:5-19. The term "collector" as hereinafter used includes any such officer, and the term "officer" includes the collector. A municipality shall have the authority...
• Section 54:5-19.1 - Electronic Tax Lien Sales By Municipalities.
  1. a. Any provision of law to the contrary notwithstanding, a municipality may satisfy requirements of the "tax sale law," R.S.54:5-1 et seq., electronically...
• Section 54:5-19.2 - Definitions Relative To Contracts For Property Tax Lien Management Services.
  1.As used in this act: "Director" means the Director of the Division of Local Government Services in the Department of Community Affairs. "Property" means...
• Section 54:5-19.3 - Contracts For Property Tax Lien Management Services.
  2.Notwithstanding any other provision of law to the contrary, the governing body of a qualified municipality, by resolution, may enter into contracts for property...
• Section 54:5-19.4 - Contracts To Include Compensation To Contractor, Bases.
  3.Contracts for property tax lien management services shall include compensation to the contractor based on any combination of the following mechanisms: a.A percentage of...
• Section 54:5-19.5 - Approval Process By Governing Body.
  4.Contracts for property tax lien management shall be approved by the governing body of the qualified municipality and shall then be submitted to the...
• Section 54:5-19.6 - Provision Of Information.
  5.The municipal tax collector of the qualified municipality shall provide the property tax lien management service contractors with any and all information as the...
• Section 54:5-19.7 - Contracts Considered Professional Service; Duration.
  6.Notwithstanding the provisions of the "Local Public Contracts Law," P.L.1971, c.198 (C.40A:11-1 et seq.) to the contrary, contracts for property tax lien management services...
• Section 54:5-20.1 - Discretion Of Tax Collector As To Sale.
  12. When a tax on real property, or other municipal fee or charge levied against real property, together with the interest, penalties, charges and...
• Section 54:5-21 - Lands Listed For Sale; Liens Listed; Installments Added.
  54:5-21. The collector shall make a list of the lands so subject to sale, describing them in accordance with the last tax duplicate, including...
• Section 54:5-22 - Installments Not Yet Due May Be Excluded; Procedure
  When an assessment for benefits for municipal improvements is payable in installments by virtue of any law, ordinance or resolution and under the terms...
• Section 54:5-23 - List Of Installments Not Due; Statement In Certificate Of Sale
  When installments not yet due are not included in the amount for which sale is made, the amount of such installments shall, nevertheless, be...
• Section 54:5-24 - Maintenance Of List.
  54:5-24. The list shall be maintained as a permanent record of that office. The list shall be either a bound book or a bound...
• Section 54:5-25 - Notice Of Sale; Contents
  54:5-25. After completing the list or sections thereof the collector shall give public notice of the time and place of sale, stating the description...
• Section 54:5-26 - Notice Of Tax Sale; Posting, Publication.
  54:5-26. Copies of the notice of a tax sale shall be set up in five of the most public places in the municipality, and...
• Section 54:5-27 - Notice To Owner; Mailing
  When the owner's name appears in the list and his post-office address is known, the collector shall mail to him at that address, postage...
• Section 54:5-28 - Sale; Adjournments; Restrictions; Readvertisement
  At the time and place fixed for the sale and from time to time thereafter the collector may adjourn the sale in his discretion,...
• Section 54:5-29 - Payment Of Amount Due Prior To Tax Sale; Priority.
  54:5-29. At any time before sale the collector shall receive payment of the amount due on any property, together with the interest and costs...
• Section 54:5-30 - Notice Of Sale Attached To List
  At or before the time advertised for sale the collector shall attach to the list or section thereof a copy of the notice of...
• Section 54:5-30.1 - Bidding By Municipal Officers At Tax Sales
  Whenever the governing body of a municipality shall by resolution determine that a particular parcel or parcels of real estate, scheduled to be sold...
• Section 54:5-31 - Sale At Auction For Amount Advertised
  54:5-31. At the time and place specified in the notice of sale, or adjournment, the collector shall sell at public auction each parcel of...
• Section 54:5-32 - Sale In Fee Subject To Redemption.
  54:5-32. The sale shall be made in fee to such person as will purchase the property, subject to redemption at the lowest rate of...
• Section 54:5-33 - Payment; Resale; Redemption.
  54:5-33. Payment for the sale shall be made before the conclusion of the sale, or the property shall be resold. Any premium payment shall...
• Section 54:5-34 - Sale; Purchase By Municipality; Rights Of Municipality
  The officer making sale shall strike off and sell to the municipality in fee for redemption any parcel of real property purchased in accordance...
• Section 54:5-34.1 - State To Purchase In Fee Subject To Redemption; Over 15% Of Tax Revenue Of Municipality Owed By Delinquent Taxpayer; Repurchase By Municipality
  Notwithstanding the provisions of R.S. 54:5-34, whenever in any municipality real property taxes due by a taxpayer are in default to the municipality, and...
• Section 54:5-34.2 - Notice To State By Municipality
  Any municipality may, upon written notification to the Director of the Division of Local Government Services in the Department of Community Affairs, delivered on...
• Section 54:5-34.3 - Certification Of State's Annual Obligation For Inclusion In Annual State Appropriations Act
  The State Treasurer shall annually certify to the Governor and to the Legislature for inclusion in the annual State appropriations act under State aid...
• Section 54:5-35 - Entries Made On List As Each Sale Is Concluded
  As each sale is concluded the officer shall enter on his list the word "sold" , the date of sale, the name and address...
• Section 54:5-37 - Time Limit On Enforcement; Failure To Comply; Effect; Exception
  All municipal liens shall be enforced within one year after the date provided in section 54:5-19 of this title, but the failure of a...
• Section 54:5-38 - Fees For Cost Of Holding Sale.
  54:5-38. The officer conducting a tax sale shall collect and pay into the treasury of the municipality a fee for all costs incurred by...
• Section 54:5-39 - Land Held By Purchaser Assessed In Owner's Name; Resale By Municipality As Purchaser
  When a parcel of land is held by a purchaser under a sale not redeemed, until the right of redemption is barred, all subsequent...
• Section 54:5-40 - Liens Certified To Officer Selling Land
  When the officer charged with the duty of selling lands for municipal liens shall not have custody of the records of all municipal liens,...
• Section 54:5-41 - Statement Of Proceedings; Removal For Failure To Perform Duties
  When required by the governing body of the municipality, the officer charged with the duty of selling lands for municipal liens, shall present to...
• Section 54:5-42 - Lien Passes To Purchaser; Continued If Sale Set Aside
  When a sale is made in the enforcement of a municipal lien, the lien shall pass, with the title, to the purchaser, and if...
• Section 54:5-43 - If Sale Set Aside; Tax Refunded To Purchaser
  If the assessment itself is valid and the tax, assessment or other municipal charge, or any part thereof, is justly due, no sale shall...
• Section 54:5-44 - When Sale Not To Be Set Aside
  No sale of land for municipal liens shall be set aside by reason of including together taxes on real and personal property, but the...
• Section 54:5-45.1 - Tax Sales Voidable Where Past-due Taxes Omitted And Municipality Is Purchaser
  Whenever, prior to June twenty-ninth, one thousand nine hundred and thirty-five, a municipality has conducted a sale for unpaid taxes and assessments and has...
• Section 54:5-45.2 - Sales In Violation Of Statute; Subsequent Sales Void; Liens Preserved
  Whenever, contrary to the provisions of this chapter, a municipality has conducted one or more sales for unpaid taxes and assessments, and the land...
• Section 54:5-45.3 - Tax Sale Certificates And Titles Unaffected
  The provisions of sections 54:5-45.1 and 54:5-45.2 of this title shall not be construed to affect in any manner tax sale certificates not held...
• Section 54:5-45.4 - Application Of Section 54:5-45.1 To Sales After June 29, 1935; Certain Resales Validated
  Whenever heretofore a municipality has conducted a sale for unpaid taxes and assessments and has omitted from the sale of any property certain taxes,...
• Section 54:5-46 - Certificate Of Sale Delivered To Purchaser
  The officer holding the sale or his successor in office, if said officer shall not have executed a certificate during his term of office,...
• Section 54:5-46.1 - Certificates Of Sale For Taxes, Assessments Or Municipal Charges; Execution By Successor Of Officer Making Sale
  Whenever a collector of taxes or other officer authorized by law in any municipality has sold or shall sell any real property for unpaid...
• Section 54:5-47 - Certificate Of Sale; Form And Content.
  54:5-47. The certificate shall be substantially in the following form: "I,...................................., collector of taxes of................................................ (name of municipality), hereby certify that on......................................, 19........, I...
• Section 54:5-48 - Description Of Property Sold In Certificate
  If the property is described by lot and block number in accordance with the assessment map of the municipality, no further description shall be...
• Section 54:5-49 - Certificate; Issuance To Purchaser
  54:5-49. a. Each certificate shall cover only such property as is assessed as one parcel, and shall be prepared ready for delivery to the...
• Section 54:5-50 - Certificate Of Sale Recorded And Indexed As A Mortgage
  The purchaser may record the certificate of sale in the office of the clerk or register of deeds of the county in which the...
• Section 54:5-51 - Disposition Of Certificate Of Sale; Permanent Record.
  54:5-51. When the certificate of sale is not made to the municipality, it shall, unless so recorded within three months of the date of...
• Section 54:5-52 - Certificate Of Sale As Evidence; Presumptions Raised; Effect Of Fraud
  The certificate of sale shall be presumptive evidence in all courts in all proceedings by and against the purchaser, his representatives, heirs, and assigns,...
• Section 54:5-52.1 - Destruction, Loss Of Tax Title Certificate; Issuance Of Duplicate; Fee
  1. In case of the destruction or loss of a tax title certificate which was issued by any municipality in this State at a...
• Section 54:5-52.2 - Duplicate Certificate Not To Affect Time Limit For Redemption
  The time limit within which the right to redeem from any such tax sale in which a duplicate certificate has been issued shall be...
• Section 54:5-52.3 - Effect Of Duplicate Certificate; Cancellation On Finding Of Original
  The said duplicate certificate shall be valid and effectual to all intents and purposes as though it were the original; and in the event...
• Section 54:5-53 - Lapse Of Time Not To Bar Proceedings To Enforce Lien
  The lapse of time shall not bar a proceeding to enforce a municipal lien, but where an interested person claims the lien has been...
• Section 54:5-53.1 - Possession By Municipality; Rents And Profits; Credits; Collection; Use Of Funds; Return To Owner; Liabilities
  Whenever a municipality has heretofore or shall hereafter become the purchaser of any real property at any tax sale and the certificate of sale...
• Section 54:5-53.2 - Cancellation Of Certificate Of Sale; Certificate Of Redemption
  Upon redemption of said lands from said tax sale as aforesaid, the owner thereof shall be entitled to have, upon demand, the certificate of...
• Section 54:5-54 - Right Of Redemption By Owner, Person Having Interest.
  54:5-54. Except as hereinafter provided, the owner, his heirs, holder of any prior outstanding tax lien certificate, mortgagee, or occupant of land sold for...
• Section 54:5-54.1 - Redemptions Through Tax Collector's Office; Exceptions.
  14. All redemptions shall be made through the tax collector's office, unless authorized by court order or pursuant to federal bankruptcy law. Any lienholder...
• Section 54:5-55 - Delivery Of Certificate Of Redemption; Record.
  54:5-55. The collecting officer on receiving payment in full shall execute and deliver to the person redeeming a certificate of redemption which may be...
• Section 54:5-57 - Notice To Purchaser, Payment Of Redemption Moneys.
  54:5-57. The collecting officer shall at once, on receipt of the redemption money, mail notice thereof to the purchaser, if his address can be...
• Section 54:5-57.1 - Unclaimed Redemption Monies.
  13. In the event that the owner of a tax lien shall fail to surrender a tax sale certificate within five years of being...
• Section 54:5-58 - Amount Required To Redeem
  54:5-58. The amount required to redeem within 10 days from and including the date of sale, unless a tax sale certificate has been duly...
• Section 54:5-59 - Amount Required For Redemption
  If the certificate of sale is held by the municipality, the amount required for redemption shall include all subsequent municipal liens, except so much...
• Section 54:5-60 - Amount Required If Certificate Is Not Held By Municipality
  54:5-60. If the certificate of sale is not held by the municipality, the amount required for redemption shall include all sums for subsequent taxes,...
• Section 54:5-61 - Holder Of Tax Title Entitled To Expenses; Limitation
  54:5-61. The holder of the tax title shall be entitled to fees and expenses in ascertaining the persons interested in the premises sold, but...
• Section 54:5-62 - Conditions For Collection Of Fees, Expenses
  54:5-62. No such fees or expenses incurred pursuant to R.S.54:5-61, shall be collectible, unless such redemption is made by payment to the collecting officer...
• Section 54:5-63 - Fee For Serving Notice Upon Person Having Interest In Property
  When any title, interest, lien, claim, equity of redemption or other legal or equitable right remains in any person after the sale or conveyance...
• Section 54:5-63.1 - Excessive Charges Or Fees Charged By Tax Sale Certificate Holder On Redemption; Forfeiture
  Any holder of a tax sale certificate, excepting any municipal corporation, his agent, servant, employee or representative, who knowingly charges or exacts any fee...
• Section 54:5-64 - Revival And Continuance Of Certain Liens
  Any lien which may have lapsed prior to March fourth, one thousand nine hundred and eighteen, by reason of delay in enforcement and which...
• Section 54:5-65 - Installment Redemption; Resolution
  A municipality holding a tax sale lien may provide by resolution, general or special, as to any one or more specific parcels of property,...
• Section 54:5-66 - Public Notice Of Installment Plan
  The resolution may provide for distribution of an appropriate statement of the privilege of redemption in installments, either by publication, indorsement on current tax...
• Section 54:5-67 - Actions To Foreclose Redemption And Alienations Of Certificate Suspended
  The resolution may provide for the suspension pending such redemption of any action by the municipality to cut off or foreclose the right of...
• Section 54:5-68 - Monthly Payments; Time Allowed
  The resolution may provide for payment of the estimated total sum due the municipality on any one parcel in substantially equal monthly installments, over...
• Section 54:5-69 - Form Of Receipt
  The resolution may provide for the use of a special form of certificate or receipt so arranged as to provide a space for entering...
• Section 54:5-70 - Final Payment; Amount Included
  The final payment shall be sufficient to include all amounts due the municipality and secured by the tax sale lien, except the current year's...
• Section 54:5-71 - Interest Computed
  The resolution may provide that in making calculation of interest, it may be compounded annually, and that fractions of a month may be disregarded...
• Section 54:5-72 - Duplicate Receipts; Inspection
  If a special installment certificate is used, the collecting officer shall keep a duplicate of each certificate appropriately indexed, and open to inspection of...
• Section 54:5-73 - Record Of Payments Certified; Application; Fee
  The collecting officer, upon payment of a fee of fifty cents, and upon application in form substantially as required for tax searches, shall furnish...
• Section 54:5-74 - Payments Credited
  The amounts paid on account of a tax sale lien shall be credited thereon by the collecting officer, and if more than one item...
• Section 54:5-75 - Installments Unpaid; Municipality To Proceed For Balance Only
  If an installment is not paid when due, or redemption is not completed within the time fixed in the resolution, the municipality, in any...
• Section 54:5-76 - Records Kept By Collector; Open To Public Inspection
  The collecting officer shall keep proper cash book and other records in such form and with such spaces as to facilitate the correct keeping,...
• Section 54:5-77 - Municipal Action To Bar Redemption
  54:5-77. a. (Deleted by amendment, P.L.1994, c.32.) b. Any municipality which holds the tax title may at any time file an action with the...
• Section 54:5-79 - When Title Void; Exception
  The title of a purchaser at a sale shall cease and determine and the certificate of sale except as otherwise provided in this section...
• Section 54:5-81 - Notice, Affidavits And Certificate; Indexing
  The county clerk or register, as the case may be, shall index the notice, affidavits and certificates in the alphabetical index of grantors in...
• Section 54:5-82 - No Action After Two Years
  In the absence of fraud, no action shall be brought to contest or set aside the certificate of sale, notice and affidavit of service...
• Section 54:5-84 - Persons In Need Of A Guardian.
  R.S.54:5-84. If a delinquent owner or lienor is under the age of 18, a person with an intellectual disability, or a person who has...
• Section 54:5-85 - Construction Of Article
  The provisions of this article shall be liberally construed as remedial legislation to encourage the barring of the right of redemption by actions in...
• Section 54:5-86 - Action By Municipality To Foreclose Right Of Redemption.
  54:5-86. a. When the municipality is the purchaser of a tax sale certificate, the municipality, or its assignee or transferee, may, at any time...
• Section 54:5-86.1 - One Acquiring Title May Request Municipality To Foreclose Tax Sale Certificate As Against Omitted Party
  Any owner of lands purchased by such owner or his ancestor in title from a municipality, title to which lands was acquired by the...
• Section 54:5-86.2 - Foreclosure Against Omitted Party
  The municipality, in any such case, shall have the right to foreclose the tax sale certificate against the omitted party, in any manner provided...
• Section 54:5-86.3 - Owner As Party; Jurisdiction; Expense
  In any such action, the owner shall be made a party and the court shall have jurisdiction fully to determine and protect the rights...
• Section 54:5-87 - Jurisdiction Of Court; Effect Of Judgment
  54:5-87. The Superior Court, in an action to foreclose the right of redemption, may give full and complete relief under this chapter, in accordance...
• Section 54:5-89.1 - Effect Of Judgment On Unrecorded Interests; Application By Person Recording Interest To Be Made Party
  In any action to foreclose the right of redemption in any property sold for unpaid taxes or other municipal liens, all persons claiming an...
• Section 54:5-90 - Judgment; Failure To Redeem; Notice Posted
  Where judgment is taken against unknown owners or claimants as provided by Rules of the Supreme Court, their equity of redemption shall be foreclosed...
• Section 54:5-91 - Unknown Owner, Claimant Defined
  54:5-91. Any person whose interest in the lands cannot, in the exercise of reasonable diligence, be ascertained from the search of the title of...
• Section 54:5-97.1 - Fees Allowed.
  7.No search fee, counsel fee or other fee related to certified mailings shall be allowed a plaintiff other than a municipality in the foreclosure...
• Section 54:5-98 - Redemption; Fees And Costs; Time And Place
  After the complaint has been filed redemption shall be made in that cause only, provided notice of the suit has been filed in the...
• Section 54:5-99 - Evidence Of Payment Of Subsequent Liens Required
  No foreclosure judgment shall be entered, except in cases where a municipality is the plaintiff unless evidence is produced in the foreclosure action that...
• Section 54:5-100 - Validity Of Sale And Proceedings Must Be Attacked By Answer
  In an action in the Superior Court to foreclose the right of any defendant therein named to redeem lands from the lien of a...
• Section 54:5-104 - Judgment Bars Redemption Only In Lands Described Therein
  54:5-104. When in a judgment in an action to foreclose the right of redemption, the lands are described in a manner other than that...
• Section 54:5-104.29 - Short Title
  This act shall be known as the In Rem Tax Foreclosure Act (1948). L.1948, c. 96, p. 534, s. 1.
• Section 54:5-104.30 - Definitions.
  2.When used in the In Rem Tax Foreclosure Act (1948), P.L.1948, c.96 (C.54:5-104.29 et seq.): (a)"Municipality" shall mean every taxing district having the power...
• Section 54:5-104.31 - Construction As Remedial Legislation.
  3.The In Rem Tax Foreclosure Act (1948), P.L.1948, c.96 (C.54:5-104.29 et seq.) shall be liberally construed as remedial legislation to encourage the barring of...
• Section 54:5-104.32 - In Rem Proceedings.
  4.Any municipality or abandoned property certificate holder may proceed, In Rem, pursuant to the provisions of the In Rem Tax Foreclosure Act (1948), P.L.1948,...
• Section 54:5-104.32a - Right Of State Or County To Foreclose
  In any case in which any municipality has conveyed to the State of New Jersey or a county thereof its right, title and interest...
• Section 54:5-104.32b - Proceedings By State Or County
  The proceeding shall be begun in the name of the municipality for the use of the State or the county, without the adoption of...
• Section 54:5-104.33 - No Personal Judgment Shall Be Entered
  In any proceeding under this act no personal judgment shall be entered against any person. L.1948, c. 96, p. 535, s. 5. Amended by...
• Section 54:5-104.34 - Time For Institution Of Action.
  6.No action may be instituted by a municipality under the In Rem Tax Foreclosure Act (1948), P.L.1948, c.96 (C.54:5-104.29 et seq.), on any tax...
• Section 54:5-104.35 - Resolution By Governing Body
  The governing body of any municipality may, from time to time, determine, by resolution, to foreclose any of the tax sale certificates held by...
• Section 54:5-104.36 - Jurisdiction
  The Superior Court shall have jurisdiction to give full relief, in rem, as prescribed in this act. L.1948, c. 96, p. 536, s. 8....
• Section 54:5-104.37 - Fees To Be Paid On Institution Of Action
  The fees to be paid to the clerk of the court on the institution of an action shall be twenty-five dollars ($25.00), except when...
• Section 54:5-104.41 - Complaint To Be Filed With Tax Collector; County Recording Officer And Attorney-general
  The plaintiff shall file a copy of the complaint in the offices of the municipal tax collector, the county recording officer and the Attorney-General...
• Section 54:5-104.42 - Notice
  The copy of the complaint filed in the office of the county recording officer and the publication, service and posting of the notice as...
• Section 54:5-104.43 - Complaint To Have Effect Of Notice To State
  The copy of said complaint filed in the office of the Attorney-General of the State of New Jersey shall be notice to the State...
• Section 54:5-104.44 - Duties Of County Recording Officers
  Upon the filing of such copy of complaint, the county recording officer shall forthwith cause the action to be indexed in the name of...
• Section 54:5-104.45 - Fees Of County Recording Officer
  The county recording officer for filing and indexing such copy of the complaint and the making of such marginal notation shall be entitled to...
• Section 54:5-104.48 - Notice To Municipality By Owners Or Parties In Interest; Notice Of Foreclosure
  At any time after the enactment of this act, any person owning land or holding a mortgage thereon, or any person having a lien...
• Section 54:5-104.53 - Certain Omissions No Defense
  No omission of any of the procedures or actions required by law in relation to levy and assessment shall be a defense or objection...
• Section 54:5-104.58 - Severance Upon Filing Of Answer
  If an action is severed by reason of the filing of an answer as to a parcel or parcels of land, the plaintiff shall...
• Section 54:5-104.59 - Apportionment, Allocation, Definition Of Costs And Fees
  31. a. All costs and fees in the action shall be equitably apportioned and allocated to the several parcels of land affected by the...
• Section 54:5-104.60 - Redemption
  Redemption shall be made as provided in section 54:5-98 of the Revised Statutes. L.1948, c. 96, p. 543, s. 32. Amended by L.1953, c....
• Section 54:5-104.61 - Statement Of Redemption To Be Filed By Plaintiff; To Operate As Discharge Of Notice; Tax Collector To Deliver Certificate Of Redemption
  Upon such redemption, the plaintiff or its attorney shall promptly file with the county recording officer a statement setting forth that redemption has been...
• Section 54:5-104.62 - Right Of Plaintiff To Order Of Dismissal
  The plaintiff shall have the right to an order of dismissal, without notice and without costs, as to any parcel of land affected by...
• Section 54:5-104.64 - Form And Effect Of Judgment
  36. (a) The judgment shall give full and complete relief, in accordance with the provisions of this act, and in accordance with any other...
• Section 54:5-104.65 - Effect Of Recording Judgment
  37. Upon the recording of a certified copy of such judgment in the office of the county recording officer, the plaintiff shall be seized...
• Section 54:5-104.66 - Additional Duty Of County Recording Officer; Fee
  Upon the recording of such judgment, the county recording officer shall note, in the margin of each certificate referred to therein, the following: "Judgment...
• Section 54:5-104.67 - Application To Reopen Judgment
  No application shall be entertained to reopen such judgment after three months from the date of the recording thereof in the office of the...
• Section 54:5-104.68 - Constitutional Clause
  If any clause, sentence, paragraph, section or part of this act shall be adjudged by any court of competent jurisdiction to be invalid, such...
• Section 54:5-104.69 - Repealer
  "An act providing for the foreclosure by any municipality of rights of redemption of real property from tax sales and tax lien sales, and...
• Section 54:5-104.70 - Certain Acts And Decrees Valid
  The repeal of said act by this act shall not affect any act done, or proceedings had or pending, and such repeal shall not...
• Section 54:5-104.71 - To Take Effect Immediately
  This act shall take effect immediately, but no proceeding hereunder shall be instituted until sixty days after the approval of this act. L.1948, c....
• Section 54:5-104.72 - Irregularities In Proceedings; Instituting New Proceedings.
  1.Where (a)any proceeding pursuant to the provisions of the In Rem Tax Foreclosure Act (1948), P.L.1948, c.96 (C.54:5-104.29 et seq.), to which P.L.1955, c.278...
• Section 54:5-104.73 - Right Of Purchaser To Have Prior Foreclosure Proceedings Corrected.
  2.Where a municipality or abandoned property certificate holder has heretofore sold and transferred, or shall hereafter sell and transfer, lands to a purchaser, title...
• Section 54:5-104.74 - Further Foreclosure Proceedings By Municipality; Title Of Purchaser Not Affected; Contents Of Notice And Complaint.
  3.Notwithstanding the prior sale of the property by the municipality or abandoned property certificate holder, the municipality or abandoned property certificate holder in any...
• Section 54:5-104.75 - Other Manner Of Foreclosure Not Precluded
  Nothing in this act contained shall be deemed to preclude a further foreclosure or reforeclosure of the tax sale certificate in any other manner...
• Section 54:5-104.100 - Conveyance Of Outstanding Interest Against Certain Residential Realty; Payment; Action To Compel Conveyance
  Where premises are owned, or are thought to be owned, by an individual or individuals occupying, or intending to occupy the same himself or...
• Section 54:5-104.101 - Applicability Of Law
  This act shall apply only where the occupancy, or intention to occupy, or the ownership or belief of ownership of said individual or individuals...
• Section 54:5-104.102 - Benefits And Disabilities; Application To Successors In Interest; Agreements To Defeat Operation Of Act
  The benefits of this act shall inure to the successors in interest of said individual or individuals if said individual or individuals would have...
• Section 54:5-104.103 - Definition Of Phrase "Thought To Be Owned"
  Within the meaning of this act, premises shall be deemed to be "thought to be owned" where an individual or individuals have color of...
• Section 54:5-105 - Jurisdiction Of Courts, Proof
  54:5-105. The Superior Court in an action may direct the county clerk or register of deeds, as the case may be, to cancel of...
• Section 54:5-106 - Persons Entitled To Apply For Order
  Any of the owners, mortgagees, occupants, or any other person having either a legal or equitable right or interest in the land described in...
• Section 54:5-107 - Parties Defendant
  The action shall be brought against the holder of record of the tax sale certificate, if living, and if not living, his executor or...
• Section 54:5-111 - Cancellation Of Record; Procedure
  When the order is filed with the clerk or register of deeds of the county, such officer shall discharge and cancel of record the...
• Section 54:5-111.1 - Certificate Of Cancellation; Execution
  When a municipality has or shall have acquired a lien, against any lands in this State, or against any interest, right, title or estate...
• Section 54:5-111.2 - Effect Of Certificate
  Such certificate of cancellation, when filed or recorded, shall discharge the lands from the lien, tax sale and certificate of tax sale. L.1945, c....
• Section 54:5-111.3 - Filing Or Recording Of Certificate
  Such certificate of cancellation may be filed or recorded in the same manner and with the same effect as though it were a certificate...
• Section 54:5-111.4 - Filing Fee
  The officer receiving the certificate of cancellation for filing or recording shall be entitled to the same fees as for the filing or recording...
• Section 54:5-112 - Private Sale Of Real Estate Acquired For Delinquent Taxes, Assessments By Municipality; Recording Of Assignments, Service On Tax Collector.
  54:5-112. When a municipality has or shall have acquired title to real estate by reason of its having been struck off and sold to...
• Section 54:5-113 - Private Sale Of Certificate Of Tax Sale By Municipality; Recording Of Assignments, Service On Tax Collector.
  54:5-113. When a municipality has or shall have acquired title to real estate by reason of its having been struck off and sold to...
• Section 54:5-113.1 - Acceptance Of Bond, Note, Other Obligation As Consideration For Sale Of Certificate
  2. In connection with a sale of one or more certificates of tax sale pursuant to R.S.54:5-113, the governing body of a municipality, either...
• Section 54:5-113.2 - Removal Of Lessee, Tenant
  4. No lessee or tenant or the assign, under-tenant or legal representative of such lessee or tenant may be removed by a lienholder or...
• Section 54:5-113.3 - Bond, Note, Obligation Deemed Asset Of Municipality
  3. To the extent of its value, the bond, note or other obligation referred to in section 2 of P.L.1993, c.113 (C.54:5-113.1) shall be...
• Section 54:5-113.4 - Pledge, Transfer Of Tax Sale Certificates; Assignments, Recording.
  4. Notwithstanding the provisions of any other law, rule or regulation to the contrary, a municipality may assign, pledge or transfer to the New...
• Section 54:5-113.5 - Sale Of Total Property Tax Levy By Municipality
  16. a. Notwithstanding the provisions of any other law, rule or regulation to the contrary, a municipality may, by resolution of the governing body,...
• Section 54:5-113.6 - Terms, Conditions Of Bid Specifications
  17. Bid specifications for a contract for the sale of the total property tax levy shall be subject to the following minimum terms and...
• Section 54:5-113.7 - Rules, Regulations; Biennial Report To Governor, Legislature
  18. The Director of the Division of Local Government Services in the Department of Community Affairs, in accordance with the "Administrative Procedure Act," P.L.1968,...
• Section 54:5-114 - Notice Mailed To Owner; Publication And Posting
  Before the assignment of the certificate shall be authorized notice shall be mailed to the owner at the address appearing on the tax books...
• Section 54:5-114.1 - Methods Of Sale Of Certificate Of Tax Sale By Municipality.
  1. In addition to any method now provided by law the governing body of any municipality may sell any certificate of tax sale held...
• Section 54:5-114.2 - Sale Of Certificate Of Tax Sale, Liens By Municipality.
  1. The governing body of any municipality may sell any certificate of tax sale including all subsequent municipal liens held by such municipality by...
• Section 54:5-114.3 - Sales Subject To Current Taxes; Redemption
  Any and all sales as hereinabove described shall be subject to and exclusive of taxes for the current year and shall be subject to...
• Section 54:5-114.4 - Purchasers Of Tax Sale Certificates, Liens; Foreclosure, Right Of Redemption, Recording Of Final Judgment; Further, Additional Assignments Recorded.
  3. Any and all purchasers of the tax sale certificates and subsequent municipal liens purchased, as hereinabove described, must foreclose at their own expense,...
• Section 54:5-114.4a - Foreclosure On Certain Tax Sale Certificates
  1. Notwithstanding the provisions of any law, rule or regulation to the contrary, a purchaser of a tax sale certificate and subsequent municipal liens...
• Section 54:5-114.5 - Extension Of Time For Recording Judgment; Failure To Record Within Time
  The governing body on good cause shown shall have the power to extend the time and to grant further extension or extensions of time...
• Section 54:5-114.6 - Failure To Foreclose Equity And Record Judgment
  In all cases where the purchaser shall fail to foreclose the equity of redemption and record the final judgment within the time specified hereinabove,...
• Section 54:5-114.7 - Tax Sale Certificate Not To Be Delivered Before Final Judgment Recorded; Assignment; Original Certificate, Production Unnecessary Where Recorded; Collector's Duties Upon Recordation Of Final Judgment
  The collector shall not deliver up or give possession of the tax sale certificate or certificates to the purchaser, or his agents, or nominees...
• Section 54:5-114.8 - Action To Bar Right Of Redemption; Redemption By Payment Into Court; Assignee's Rights
  When in any action, brought to bar the right of redemption, under a certificate or certificates sold pursuant to the provisions hereof, any defendant...
• Section 54:5-114.9 - Cancellation Of Tax Sale Certificate
  Any purchaser of a tax sale certificate under the act to which this act is a supplement, or any assignee of such purchaser, who...
• Section 54:5-114.10 - Foreclosure Of Omitted Parties From Equity Of Redemption; Acquisition Or Cancellation Of Unforeclosed Outstanding Interest
  Any purchaser of a tax sale certificate under the act to which this act is a supplement, or his assignee, who has heretofore or...
• Section 54:5-115 - Certain Sales Confirmed; Subsequent Liens Continued
  When, prior to March twenty-ninth, one thousand nine hundred and twenty-eight, a municipality conducted one or more sales for unpaid taxes and assessments, and...
• Section 54:5-116 - Lands Acquired At Tax Sale; Exchange For Park Lands
  When a municipality shall acquire vacant lands by tax title foreclosure it may exchange the said lands, or any part thereof, for vacant lands...
• Section 54:5-121 - Conveyance Or Transfer Of Lands To State For Use As Forest Park Reservations; Consent Of Board Of Conservation And Development
  Any municipality is hereby authorized and empowered to convey and transfer to the State of New Jersey for use as forest park reservations, without...
• Section 54:5-122 - Release Of Obligation To Collect Taxes, Etc.; Exemption From Taxation
  Any conveyance or transfer made in pursuance of this act shall release the municipality from its obligation to collect any taxes, assessments or other...
• Section 54:5-123 - Right Of Redemption
  The owner, mortgagee, occupant or other person having an interest in such lands so conveyed or transferred shall have the same rights to redeem...
• Section 54:5-124 - Amount Required To Redeem
  If the owner, mortgagee, occupant or other person having an interest in such lands shall redeem the same, he shall pay to the collector...
• Section 54:5-126a - Conveyance Of Land Not Suitable For Forest Park Reservation To Municipality; Approval
  When any municipality has heretofore conveyed and transferred to the State of New Jersey for use as forest park reservation all its right, title...
• Section 54:5-126b - Redemption Of Land From Municipality; Amount
  In any such case where there is an outstanding right of redemption of the land from the original tax sale the owner, mortgagee, occupant...
• Section 54:5-127 - Transfer To County For Park Purposes Of Lands Acquired At Tax Sales
  Any municipality is hereby authorized and empowered to convey and transfer to the county wherein such municipality is located, for park purposes, without receiving...
• Section 54:5-128 - Redemption After Transfer Of Lands To County For Park Purposes
  The owner, mortgagee, occupant or other person having an interest in such lands so conveyed or transferred shall have the same rights to redeem...
• Section 54:5-129 - Foreclosure By County Of Right To Redeem
  Any county acquiring lands pursuant to the provisions of this act shall possess all rights and remedies now held or hereafter granted to a...
• Section 54:5-130 - Creation Of Joint Municipal Lien Pool Permitted.
  1. a. The governing bodies of two or more municipalities, by adoption of parallel resolutions, may create a joint municipal lien pool for the...
• Section 54:5-131 - Powers Of Joint Municipal Lien Pool.
  2.The powers of a joint municipal lien pool created and operating pursuant to section 1 of P.L.1997, c.274 (C.54:5-130) shall be as follows: a.To...
• Section 54:5-132 - Municipal Liens Defined; Exceptions.
  3.For the purposes of P.L.1997, c.274 (C.54:5-130 et seq.), municipal liens means municipal liens as defined under the "tax sale law," R.S.54:5-1 et seq.,...
• Section 54:5-133 - Laws Applicable To Operation Of Pool.
  4.The operations of a joint municipal lien pool shall be subject to the provisions of the "Local Public Contracts Law," P.L.1971, c.198 (C.40A:11-1 et...
• Section 54:5-134 - Transfer Of Municipal Lien.
  5. a. No municipal lien shall be transferred to a joint municipal lien fund unless the record owner of the property subject to the...
• Section 54:5-135 - Execution Of Lien Certificates.
  6.A joint municipal lien pool may act on behalf of any member municipal tax collector to execute lien certificates as part of a sale....
• Section 54:5-136 - Operating Plan Filed By Joint Municipal Lien Pool.
  7.Prior to any initial bulk sale, public sale at auction or arrangement for use as collateral for a bond or note of municipal liens...
• Section 54:5-137 - Rules, Regulations, Orders.
  8.The Director of the Division of Local Government Services in the Department of Community Affairs may adopt rules and regulations and issue orders, as...
• Section 54:6-1 - "Martin Act" With Amendments And Supplements; Appointment Of Commissioners Of Adjustment In Cities; Settlement And Collection Of Arrearages Of Unpaid Taxes, Assessments And Water Rates Or Water Rents; Procedure; Enforcement Of Payment; Sale Of Lands
  L.1886, c. 112, p. 149 (C.S. pp. 5205 to 5217, s.s. 308 to 320), entitled "An act concerning the settlement and collection of arrearages...
• Section 54:6-2 - Titles Under "Martin Act" Validated
  L.1929, c. 328, p. 745, entitled "A supplement to an act entitled "An act concerning unpaid taxes, assessments and other municipal charges on real...
• Section 54:6-3 - Land Sold For Taxes To Taxing District Subject To "Martin Act" Proceedings
  L.1904, c. 208, p. 371 (C.S. p. 5204, s. 306), entitled "An act for the sale in fee of land purchased by any taxing...
• Section 54:6-4 - Act Relating To Settlement And Collection Of Arrearages Of Unpaid Taxes, Assessments And Water Rates Or Water Rents In Towns; Appointment Of Commissioners; Procedure; Enforcement Of Payment; Sale Of Lands
  L.1897, c. 196, p. 393 (C.S. pp. 5234 to 5245, s.s. 378 to 402), entitled "An act concerning the settlement and collection of arrearages...
• Section 54:6-5 - Act Relating To Settlement And Collection Of Arrearages Of Unpaid Taxes, Assessments And Water Rates Or Water Rents In Municipalities Other Than Cities; Appointment Of Commissioners; Procedure; Enforcement Of Payment; Sale Of Lands
  L.1898, c. 193, p. 442 (C.S. pp. 5246 to 5254, s.s. 403 to 418), entitled "An act concerning the settlement and collection of arrearages...
• Section 54:7-1 - Action By Governing Body
  Any municipal assessment, charge or lien against a parcel of real estate may be apportioned among proper subdivisions of the parcel by the governing...
• Section 54:7-2 - Liens Which May Be Apportioned
  The assessments, charges or liens which may be so apportioned shall include assessments for taxes, assessments for benefits for local improvements and all other...
• Section 54:7-3 - Apportionment By Application Or On Motion Of Governing Body
  The apportionment shall be made on the written application of any person interested, or on motion of the governing body without application, and shall...
• Section 54:7-4 - Apportionment; Resolution; Copies Filed
  The governing body may make the apportionment by resolution. A copy of the apportionment shall be filed with the clerk and with the collecting...
• Section 54:7-5 - Apportionment Without Notice; Reapportionment; Effect Of Difference
  The apportionment may be made without notice to the interested parties, but in such case any interested party who did not waive notice may...
• Section 54:7-6 - Notice; Publication; Service
  Notice under section 54:7-5 of this title shall state the time and place of hearing on the application, and shall be given at least...
• Section 54:7-7 - Apportionment By Designated Municipal Officer; Appointment
  The governing body, either in a particular case or by standing resolution, may direct the apportionment to be made by a municipal official, and...
• Section 54:7-8 - Map And Deposit For Expenses May Be Required
  The governing body or authorized officer may require that the written application shall be accompanied by a map showing the entire parcel and the...
• Section 54:7-9 - Apportionment Of Liens On Lands Taken For Streets
  When part of a plot or parcel of land has or shall have been taken for the opening, widening or extension of a street...
• Section 54:8-1 - Reduction Of Interest On Amounts Due Where Records Destroyed
  In case of the destruction or loss of public records whereby the ordinary and usual documentary evidence of the levy and assessment of taxes...
• Section 54:8-2 - Article Applicable To Special Assessments
  All the provisions of this article shall apply to special assessments for local improvements the records of which have been lost or destroyed.
• Section 54:8-3 - Destruction Of Records; Determination Of Amounts Due; Jurisdiction Of Superior Court
  In case of the loss or destruction of public records whereby taxes which are unpaid and are a lien upon real estate are liable...
• Section 54:8-4 - Action By Municipality Desiring Relief; Facts To Be Established
  The action shall be brought by the municipality desiring relief, whenever the governing board thereof shall by resolution deem it proper to proceed. The...
• Section 54:8-5 - Service Upon Joint Tenants Or Tenants In Common
  Service of process upon one of two or more joint tenants or tenants in common shall be sufficient to confer upon the court jurisdiction...
• Section 54:8-6 - Nonresident Owners Or Mortgagees; Service; Publication
  If the owner or mortgagee of any land concerning which an action is brought resides out of the State and cannot be served personally...
• Section 54:8-12 - Enforcement Of Lien; Alternative Procedure
  When it shall be established by the judgment of the court in any case that there is a lien for unpaid taxes against any...
• Section 54:8-14 - Costs And Fees Not Recoverable
  No costs shall be recovered by either party against the other. No fees shall be charged or paid to the State for any services...
• Section 54:8-15 - Copy Of Judgment Filed; Abstract; Contents
  A certified copy of the final judgment in every case wherein a lien for taxes is established shall be filed in the office of...
• Section 54:8-16 - Legal Assistants; Compensation
  The mayor or other chief executive officer of any city, town borough or village, the township committee of any township, and the governing body...
• Section 54:8a-1 - Short Title
  This act shall be known and referred to by its short title, the "emergency transportation tax act." L.1961, c. 32, p. 126, s. 1,...
• Section 54:8a-2 - Imposition Of Tax; Levy; Collection; Payment; Exemption
  A temporary emergency tax is hereby imposed, and shall be levied, collected and paid annually, at the rates specified in this act; (a) Upon...
• Section 54:8a-3 - "Resident" Defined
  The word "resident" applies only to natural persons and includes any person domiciled in the State, except a person who, though domiciled in the...
• Section 54:8a-4 - "Derived From Sources Within" Defined
  "Derived from sources within" 1 State or another, as applied to entire net income, means such income and gain from all property owned and...
• Section 54:8a-5 - "Critical Area State" Defined; Legislative Findings; Certification Of State Highway Commissioner; Publication
  (a) "Critical area State" means this State and such other State bordering thereon within which there exists part of an area, another part of...
• Section 54:8a-6 - Rates; Computation Of Tax Upon Entire Net Income
  (a) (Deleted by amendment.) P.L.1972, c. 12. (b) For taxable years ending after December 31, 1971 through and including those ending in 1977, the...
• Section 54:8a-6.1 - Minimum Income Tax On Minimum Taxable Income Of Each Individual
  In addition to the tax imposed under section 2 (C. 54:8A-2), a minimum income tax determined in accordance with the rate set forth in...
• Section 54:8a-6.2 - Minimum Taxable Income
  (a) The minimum taxable income shall be the sum of the items of tax preference, as described in subsection (b) of this section, reduced...
• Section 54:8a-6.3 - Tax Surcharge
  (a) In addition to the taxes imposed by sections 6(c) (C. 54:8A-6(c)) and 6(e) (C. 54:8A-6(e)), there is hereby imposed on the income of...
• Section 54:8a-6.4 - Maximum Tax Rate On Personal Service Income
  (a) If for any taxable year beginning in 1978 and thereafter an individual has personal service entire net income which exceeds the amount of...
• Section 54:8a-7 - Gross Income Defined; Manner Of Computing
  The term "gross income" means the total of a taxpayer's gains, losses, profits and income derived from sources within his source State. Gross income...
• Section 54:8a-8 - "Taxpayer" Defined
  "Taxpayer" means any person subject to a tax imposed by this act, or whose income is in whole or in part subject to a...
• Section 54:8a-9 - Standard Deduction
  (a) Any taxpayer may elect to deduct 10% of his gross income, or $1,000.00, whichever is less, in lieu of all deductions otherwise permitted...
• Section 54:8a-10 - Exemptions From Net Income
  (a) Each taxpayer is allowed the following exemptions with respect to net income: For each taxpayer, $650.00; for the taxpayer's spouse, if taxpayer does...
• Section 54:8a-11 - "Dependent" Defined
  "Dependent" means any individual related to taxpayer, over half of whose support (exclusive of any amount received by a child or stepchild as a...
• Section 54:8a-12 - "Related To Taxpayer" Defined
  "Related to taxpayer" means related by blood, to the extent of any lineal descendant or ancestor of taxpayer, other children or grandchildren of a...
• Section 54:8a-13 - Dependent; Claim By Person Contributing More Than Ten Per Cent Of Support
  An individual receiving over half of his support for the eligibility year from persons who would be entitled to claim him as a dependent...
• Section 54:8a-14 - "Eligibility Year" Defined
  "Eligibility year" means the calendar year in which the taxable year of the taxpayer begins. L.1961, c. 32, p. 131, s. 14, eff. May...
• Section 54:8a-15.1 - Household, And Household And Dependent Care Services Necessary For Gainful Employment Credits
  a. Household credit. (1) For taxable years beginning on and after January 1, 1978, a credit shall be allowed against the tax imposed by...
• Section 54:8a-16 - Credits For Tax Imposed By Another Critical Area State
  (A)(1) A nonresident of this State shall be allowed a credit against the tax otherwise due under this act for any income tax imposed...
• Section 54:8a-17 - Withholding Tax
  From and after the first day of the first month following at least a full calendar month after the enactment of this act, every...
• Section 54:8a-18 - Payment Of Tax; Returns; Extension Of Time
  With respect to each taxpayer, the tax imposed by this act shall be due and payable annually hereafter, in the manner provided in this...
• Section 54:8a-19 - Assignment Of Claim For Refund Of Money Paid Or Withheld In Other Jurisdiction
  (a) Every resident of this State who is subject to tax in some other jurisdiction for income and gains derived from sources within such...
• Section 54:8a-20 - Transportation Fund; Purposes; Authorization To Use
  (a) All moneys which shall be received by way of tax or by way of moneys deducted and withheld under this act, shall be...
• Section 54:8a-21 - Endowment Fund; Investment; Use
  So much of the moneys as may be in the Transportation Fund at any time and as may be in excess of the amounts...
• Section 54:8a-22 - Misapplication Of Funds; Right To Refund
  In the event that any part of the moneys in the Transportation Fund shall, at any time, be applied to a purpose or purposes...
• Section 54:8a-23 - "Source State" Defined
  "Source State" means, in the case of residents of this State, a critical area State other than the State of New Jersey; and in...
• Section 54:8a-29 - Taxable Year; Annual Accounting Period; Calendar Year; Fiscal Year; Definitions
  (a) The term "taxable year" means (1) the taxpayer's annual accounting period, if it is a calendar year or a fiscal year; (2) the...
• Section 54:8a-30 - "Partnership" Defined
  "Partnership" includes all forms of unincorporated organization other than an estate or trust or a corporation, through or by means of which any business,...
• Section 54:8a-31 - Partnership Liability; Inclusions In Gross Income
  (a) Individuals carrying on business in partnerships shall be liable for tax under this act only in their individual capacity. Each partner shall include...
• Section 54:8a-32 - Computation Of Gross Income Of Taxpayer
  Except as otherwise provided in this act or by regulations pursuant to this act, a taxpayer shall compute his gross income by totaling his...
• Section 54:8a-33 - Income Derived From Sources Within Taxpayer's Source State; Exclusions From Gross Income
  (a) Income from intangible personal property, including annuities, dividends, interest, and gains from the disposition of intangible personal property, shall constitute income derived from...
• Section 54:8a-34 - "Net Income" Defined
  The term "net income" means the gross income of a taxpayer less the deductions allowed by this act. L.1961, c. 32, p. 142, s....
• Section 54:8a-35 - Computation Of Net Income; Deductions
  (a) In the computation of net income, the taxpayer may deduct from gross income the ordinary and necessary expenditures directly connected with or pertaining...
• Section 54:8a-36 - Computation Of Gross Income From Federal Adjusted Gross Income Figure
  (a) The Legislature hereby finds and determines that to permit taxpayers under this act to compute their gross income for tax purposes from the...
• Section 54:8a-37 - Additional Deductions
  (a) In addition to the deductions authorized in section 35(b), any taxpayer shall be allowed the deductions itemized in this section to the same...
• Section 54:8a-38 - Inventories
  Whenever the use of inventories is necessary in order clearly to determine the income of any taxpayer, inventories shall be taken by such taxpayer...
• Section 54:8a-39 - Net Capital Gain Or Loss; Computation; Deductions
  (a) The net capital gain or loss of a taxpayer shall be computed by totaling the gains from sales or other dispositions during the...
• Section 54:8a-40 - Items Not Deductible
  In computing net income and net capital gain no deduction shall in any case be allowed in respect of: a. Personal, living, or family...
• Section 54:8a-41 - "Capital Assets" Defined
  The words "capital assets" mean property held by the taxpayer (whether or not connected with his trade or business), but do not include stock...
• Section 54:8a-42 - Basis Of Property; Gain Or Loss From Sale Or Other Disposition Of Property
  (a) The basis of property, except as otherwise provided in this act, shall be the cost of such property. (1) If the property should...
• Section 54:8a-43 - Agreements With Taxpayer Relating To Liability
  The Division of Taxation is authorized to enter into a written agreement with any taxpayer relating to the liability of such taxpayer in respect...
• Section 54:8a-44 - Persons Required To File
  (a) On or before the filing date prescribed in section 18 (C. 54:8A-18) of this act, an income tax return shall be made and...
• Section 54:8a-46 - Actions For Collection Of Tax
  (a) At the request of the Division of Taxation, the Attorney General may bring suit, in the name of this State, in the appropriate...
• Section 54:8a-47 - Payment Of Tax; Signing Of Documents; Certification Of Statements
  (a) A person required to make and file a return under this act shall, without assessment, notice or demand, pay any tax due thereon...
• Section 54:8a-48 - Taxable Year; Method Of Accounting
  (a) A taxpayer's taxable year under this act shall be the same as his taxable year for Federal income tax purposes. (b) If a...
• Section 54:8a-49 - Withholding Return
  (a) Every employer required to deduct and withhold tax under this act shall, for each calendar quarter, on or before the last day of...
• Section 54:8a-50 - Liability Of Employer Required To Withhold Tax; Special Fund; Right Of Action Against Employer
  Every employer required to deduct and withhold tax under this act is hereby made liable for such tax. For such purposes any amount required...
• Section 54:8a-51 - Failure Of Employer To Deduct And Withhold Tax Or To Pay Tax Withheld
  (a) If an employer fails to deduct and withhold tax as required, and thereafter the tax against which such tax may be credited is...
• Section 54:8a-52 - Reciprocity Credit; Relief From Withholding
  If it shall appear to the satisfaction of the division, based upon an opinion of the Attorney General of this State, that any person...
• Section 54:8a-53 - Delinquent Return Or Taxes; Penalties; Interest; Abatement Or Remission
  Any taxpayer who shall fail to file his return when due or to pay any tax when the same becomes due, as herein provided,...
• Section 54:8a-54 - 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, R.S. 54:48-1...
• Section 54:8a-55 - Administration; Determination Of Amount Of Tax Due
  (a) The Division of Taxation in the Department of the Treasury shall administer the provisions of this act, adopt regulations necessary or desirable to...
• Section 54:8a-56 - 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...
• Section 54:8a-57 - Effective Date; Suspension Of Tax; Cessation
  This act shall take effect immediately, but the tax imposed hereby, and the obligation to pay the same as well as the obligation to...
• Section 54:8a-58 - Short Title
  This act shall be known and referred to by its short title, the "Transportation Benefits Tax Act." L.1971, c. 222, s. 1, approved June...
• Section 54:8a-59 - Imposition Of Tax; Levy; Collection; Payment
  A temporary tax is hereby imposed, and shall be levied, collected and paid annually, at the rate specified in this act, (a) upon every...
• Section 54:8a-60 - Rate Of Tax
  The tax imposed by this act shall be levied and imposed annually upon each taxpayer at the rate of 2.0% upon each of the...
• Section 54:8a-61 - Definitions
  (a) "Critical area state" means this State and such other state bordering thereon within which there exists part of an area, another part of...
• Section 54:8a-62 - "Derived From Sources Within" Defined
  "Derived from sources within" one state or another, as applied to the classes of income enumerated in section 16 (C. 54:8A-73), means such income...
• Section 54:8a-63 - "Source State" Defined
  "Source state" means, in the case of residents of this State, a critical area state other than the State of New Jersey; and in...
• Section 54:8a-64 - Resident Individual
  "Resident individual" means an individual who is domiciled in this State unless he maintains no permanent place of abode in this State and does...
• Section 54:8a-65 - Nonresident Individual
  "Nonresident individual" means any individual who is not a resident of this State. L.1971, c. 222, s. 8, approved June 17, 1971; expired December...
• Section 54:8a-66 - "Taxpayer" Defined
  "Taxpayer" means any person subject to a tax imposed by this act, or whose income is in whole or in part subject to a...
• Section 54:8a-69 - "Eligibility Year" Defined
  "Eligibility year" means the calendar year in which the taxable year of the taxpayer begins. L.1971, c. 222, s. 12, approved June 17, 1971;...
• Section 54:8a-70 - "Taxable Year" ; "Annual Accounting Period" And "Calendar Year" Defined
  (a) The term "taxable year" means: (1) The taxpayer's or claimant's annual accounting period; if it is a calendar year or a fiscal year;...
• Section 54:8a-71 - "Partnership" Defined
  "Partnership" includes all forms of unincorporated organization other than an estate or trust or a corporation through or by means of which any business,...
• Section 54:8a-73 - "Taxable Income" Defined
  The classes of taxable income are as follows: (a)(1) Compensation. All salaries, wages, commissions, bonuses and incentive payments whether based on profits or otherwise,...
• Section 54:8a-74 - Division And Director Defined
  As used in this act "division" means the Division of Taxation in the Department of the Treasury and "director" means the Director of said...
• Section 54:8a-75 - Allocated Income Defined
  "Allocated income" means that portion of each class of a taxpayer's income derived from sources within his source state. L.1971, c. 222, s. 18,...
• Section 54:8a-77 - Inclusions In And Exclusions From Income
  (a) Income from intangible personal property, including annuities, dividends, interest, and gains from the disposition of intangible personal property, shall constitute income derived from...
• Section 54:8a-84 - Apportionment And Allocation
  If a business, trade, profession, or occupation is carried on partly within and partly without this State, the items of income and deduction derived...
• Section 54:8a-91 - Procedure When Inventories Necessary To Compute Tax
  Whenever the use of inventories is necessary in order clearly to determine the income of any taxpayer, inventories shall be taken by such taxpayer...
• Section 54:8a-92 - Basis Of Property
  (a) The basis of property, except as otherwise provided in this act, shall be the cost of such property. (1) If the property should...
• Section 54:8a-93 - Individuals Of Partnership Liable For Tax; Computing; Liquidation Payments
  (a) Individuals carrying on business in partnerships shall be liable for tax under this act only in their individual capacity. Each partner shall include...
• Section 54:8a-94 - Income Taxes Imposed By Other States
  (a) A resident taxpayer shall be allowed a credit against the tax otherwise due under this act for the amount of any income tax,...
• Section 54:8a-96.1 - Special Tax Provisions For Poverty
  a. For the taxable year 1974 and each year thereafter any claimant as defined in subsection (e) hereof, who meets the following standards of...
• Section 54:8a-96.2 - Procedure For Claiming Special Tax Provisions
  The following procedures shall be employed for claiming the special tax provisions: a. The claimant may claim the special tax provisions upon the expiration...
• Section 54:8a-97 - Returns: Of Whom Required; Personal Liability; Report Of Changes
  (a) On or before the filing date prescribed in section 41 of this act, an income tax return shall be made and filed by...
• Section 54:8a-98 - Time Of Filing Return; Extensions
  With respect to each taxpayer, the tax imposed by this act shall be due and payable annually hereafter, in the manner provided in this...
• Section 54:8a-99 - Tax Due Upon Date Fixed For Filing Return; Effect Of Making Or Filing Return
  (a) A person required to make and file a return under this act shall, without assessment, notice or demand, pay any tax due thereon...
• Section 54:8a-100 - Taxable Year; Accounting Method
  (a) A taxpayer's taxable year under this act shall be the same as his taxable year for Federal income tax purposes. (b) If a...
• Section 54:8a-101 - Employer To Withhold Tax
  (a) General. From and after January 1, 1972, every employer in this State of a taxpayer subject to tax in respect of wages, salaries...
• Section 54:8a-101.1 - When Withholding Not Required
  Notwithstanding any provision of this act to the contrary, an employer on and after January 1, 1975, shall not be required to withhold any...
• Section 54:8a-102 - Withholding Returns; Notice To Employer
  (a) Every employer required to deduct and withhold tax under this act shall, for each calendar quarter, on or before the last day of...
• Section 54:8a-103 - Employer's Liability
  Every employer required to deduct and withhold tax under this act is hereby made liable for such tax. For such purposes any amount required...
• Section 54:8a-104 - Tax Not To Be Collected From Employer On Payment; Liability For Penalties; Interest; Failure To Pay Tax Withheld
  (a) If an employer fails to deduct and withhold tax as required, and thereafter the tax against which such tax may be credited is...
• Section 54:8a-105 - Penalties; Interest; Abatement Or Remission
  Any taxpayer who shall fail to file his return when due or to pay any tax when the same becomes due, as herein provided,...
• Section 54:8a-106 - Transportation Benefits Fund; Use Of Fund
  (a) All moneys which shall be received by way of tax or by way of moneys deducted and withheld under this act, shall be...
• Section 54:8a-107 - Balances Accumulated As An Endowment Fund; Use
  So much of the moneys as may be in the Transportation Benefit Fund at any time and as may be in excess of the...
• Section 54:8a-108 - Refund To Taxpayer Upon Unauthorized Use Of Fund; Formula For Computing Amount
  In the event that any part of the moneys in the Transportation Benefit Fund shall, at any time, be applied to a purpose or...
• Section 54:8a-109 - General Requirements Concerning Returns, Notices, Records, And Statements
  The director may prescribe regulations as to the keeping of records, the content and form of returns and statements and the filing of copies...
• Section 54:8a-110 - Information Returns
  The director may prescribe regulations and instructions requiring returns of information to be made and filed on or before February 28 of each year...
• Section 54:8a-111 - Review Of Director's Decision
  (a) Appeal to tax court. Any aggrieved taxpayer may, within 90 days after any decision, order, finding, assessment or action of the Director of...
• Section 54:8a-112 - 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...
• Section 54:8a-113 - Order To Compel Compliance
  (a) Failure to file tax return. If any person willfully refuses to file a tax return required by this act, the director may apply...
• Section 54:8a-114 - Controlling Statute; Exception
  The taxes imposed by this act shall be governed in all respects by the provisions of the State tax uniform procedure law (subtitle 9...
• Section 54:8a-115 - Relief Requirements On Residents
  If it shall appear to the satisfaction of the division, based upon an opinion of the Attorney General of this State, that any residents...
• Section 54:8a-116 - Administration Of Act
  (a) The Division of Taxation in the Department of the Treasury shall administer the provisions of this act, adopt regulations necessary or desirable to...
• Section 54:8a-117 - 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...
• Section 54:8a-118 - Act Operative
  This act shall take effect immediately, but the tax imposed hereby, and the obligation to pay the same as well as the obligation to...
• Section 54:8a-119 - Liability For Either Income Tax Or Emergency Transportation Tax Or Transportation Benefits Tax
  An individual subject to the New Jersey Gross Income Tax, Title 54A of the New Jersey Statutes, and to the Emergency Transportation Tax, P.L.1961,...
• Section 54:8a-120 - Deposits In Transportation Fund Or Transportation Benefit Fund
  Notwithstanding the provisions of sections 20 and 22 of P.L.1961, c. 32 (C. 54:8A-20 and 54:8A-22), and 49 and 51 of P.L.1971, c. 222...
• Section 54:8a-121 - Transfer Of Amounts Between Transportation Fund Or Transportation Benefit Fund And Property Tax Relief Fund; Authorization
  The State Treasurer is authorized to transfer any amounts between the Transportation Fund or the Transportation Benefit Fund and the Property Tax Relief Fund...
• Section 54:8a-122 - Inapplicability Of Emergency Transportation Tax And Transportation Benefits Tax To Commuter If Reciprocal Agreement With Critical Area State Exists
  Notwithstanding any provision to the contrary, in the event that the State enters into an agreement pursuant to N.J.S. 54A:9-17(e), with a "critical area...
• Section 54:8a-123 - Effective Date; Time Of Application
  This act shall take effect immediately and shall be applicable to income received or accrued subject to taxation by virtue of P.L.1976, c. 66....
• Section 54:10a-1 - Short Title
  This act shall be known as the Corporation Business Tax Act (1945). L.1945, c. 162, p. 563, s. 1.
• Section 54:10a-2 - Payment Of Annual Franchise Tax.
  2.Every domestic or foreign corporation which is not hereinafter exempted shall pay an annual franchise tax for each year, as hereinafter provided, for the...
• Section 54:10a-3 - Corporations Exempt.
  3.The following corporations shall be exempt from the tax imposed by this act: (a)Corporations subject to a tax assessed upon the basis of gross...
• Section 54:10a-4 - Definitions.
  4.For the purposes of this act, unless the context requires a different meaning: (a)"Commissioner" or "director" shall mean the Director of the Division of...
• Section 54:10a-4.1 - Tefa As State Tax.
  68. Notwithstanding the use of the term assessment, the transitional energy facility assessment tax is a State tax within the meaning of section 164...
• Section 54:10a-4.2 - Attachment Of Certificate To Return For Net Operating Loss Carryover
  2. a. Notwithstanding the provisions of paragraph (6) of subsection (k) of section 4 of P.L.1945, c.162 (C.54:10A-4) to the contrary, a taxpayer that...
• Section 54:10a-4.3 - Carryover Of Net Operating Loss For Certain Taxpayers.
  1. a. Notwithstanding the provisions of paragraph (6) of subsection (k) of section 4 of P.L.1945, c.162 (C.54:10A-4) to the contrary, a taxpayer that...
• Section 54:10a-4.4 - Definitions Relative To Computing Entire Net Income And Related Member Transactions.
  5. a. For the purposes of this section: "Intangible expenses and costs" includes (1) expenses, losses and costs for, related to, or in connection...
• Section 54:10a-4.5 - Carryover Of Net Operating Loss For Privilege Period As Deduction.
  27. Notwithstanding any provision of subsection (k) of section 4 of P.L.1945, c.162 (C.54:10A-4) or of the federal Internal Revenue Code, including but not...
• Section 54:10a-5 - Franchise Tax.
  5.The franchise tax to be annually assessed to and paid by each taxpayer shall be the greater of the amount computed pursuant to this...
• Section 54:10a-5a - Definitions Relative To Alternative Minimum Assessment.
  7. a. For the purposes of this section: "Affiliated group" means a group of corporations defined as an affiliated group by section 1504 of...
• Section 54:10a-5b - Credit For Air Carrier, Certain Circumstances.
  29. An air carrier, within the meaning given that term pursuant to 49 U.S.C. s.40102, that contributes more than 25% of the total amortization...
• Section 54:10a-5.1 - Corporation Surtax
  In addition to the franchise tax paid by each taxpayer under subsection (c) of section 5 of P.L. 1945, c. 162 (C. 54:10A-5), every...
• Section 54:10a-5.2 - Determination Of Rate
  The Director of the Division of Taxation, in the Department of the Treasury shall, on or before May 30, 1988 and on or before...
• Section 54:10a-5.3 - Recycling Equipment Tax Credit
  a. A taxpayer who purchases recycling equipment certified by the Commissioner of the Department of Environmental Protection pursuant to subsection b. of this section,...
• Section 54:10a-5.4 - Short Title
  1. This act shall be known and may be cited as the "New Jobs Investment Tax Credit Act." L.1993,c.170,s.1.
• Section 54:10a-5.5 - Definitions Relative To New Jobs Investment Tax Credit.
  2.As used in this act: "Business relocation or expansion or investment" means capital investment in a new or expanded business facility in this State....
• Section 54:10a-5.6 - Determination Of Taxpayer Credit Allowed.
  3. a. A taxpayer shall be allowed a credit against the portion of the tax imposed in section 5 of P.L.1945, c.162 (C.54:10A-5), that...
• Section 54:10a-5.7 - Determination Of Aggregate Annual Credit Allowed
  4. a. The aggregate annual credit allowed for a tax year shall be an amount equal to the sum of: (1) The one-fifth part...
• Section 54:10a-5.8 - Qualified Investment In Property Purchased For Business Relocation, Expansion
  5. a. The qualified investment in property purchased for business relocation or expansion shall be the applicable percentage of the cost of each property...
• Section 54:10a-5.9 - New Jobs Factor To Determine Amount Of Credit Allowed.
  6. a. The new jobs factor used to determine the amount of credit allowed under this act shall be based on the number of...
• Section 54:10a-5.10 - Changes Affecting Tax Credit
  7. a. If during any tax year, property with respect to which a tax credit has been allowed under this act: (1) is disposed...
• Section 54:10a-5.11 - Disposal Of Property; Treatment Under Act.
  8. a. (1) Property of a small or mid-size business taxpayer shall not be treated as disposed of under section 7 of this act...
• Section 54:10a-5.12 - Maintenance Of Records
  9. a. A taxpayer that claims credit under this act shall maintain sufficient records to establish the following facts for each item of qualified...
• Section 54:10a-5.13 - Entitlement To Credit Established By Taxpayer
  10. a. The burden of proof shall be on a taxpayer to establish by clear and convincing evidence that the taxpayer is entitled to...
• Section 54:10a-5.14 - Report To Governor, Legislature
  11. The Director of the Division of Taxation shall prepare and transmit to the Governor and the Legislature, on or before the second March...
• Section 54:10a-5.15 - Provision Of Quarterly Employment Reports
  12. Notwithstanding the provisions of subsection (g) of R.S.43:21-11 to the contrary, the Commissioner of the Department of Labor shall provide the Director of...
• Section 54:10a-5.16 - Short Title
  1. This act shall be known and may be cited as the "Manufacturing Equipment and Employment Investment Tax Credit Act." L.1993,c.171,s.1.
• Section 54:10a-5.17 - Definitions.
  2.For the purposes of this act: "Control," with respect to a corporation, means ownership, directly or indirectly, of stock possessing 50% or more of...
• Section 54:10a-5.18 - Taxpayer Credit.
  3. a. A taxpayer shall be allowed a credit against the tax imposed pursuant to section 5 of P.L.1945, c.162 (C.54:10A-5), in an amount...
• Section 54:10a-5.19 - Computation Of Tax Credit
  4. a. A taxpayer allowed a credit under section 3 of P.L.1993, c.171 (C.54:10A-5.18), with respect to the investment credit base, shall be allowed...
• Section 54:10a-5.20 - Maintenance Of Records
  5. a. A taxpayer that claims credit under this act shall maintain sufficient records to establish the following facts for each item of qualified...
• Section 54:10a-5.21 - Required Reports
  6. The Director of the Division of Taxation shall prepare and transmit to the Governor, the Legislature, and the State Revenue Forecasting Advisory Commission...
• Section 54:10a-5.22 - Election As A New Jersey S Corporation
  3. a. A corporation may elect, in accordance with the provisions of this section, to be a New Jersey S corporation. In order for...
• Section 54:10a-5.23 - Requirements For New Jersey S Corporation
  4. a. With respect to each of its shareholders that is not an initial shareholder, a New Jersey S corporation shall satisfy the requirements...
• Section 54:10a-5.24 - Taxpayer Credit For Certain Research Activities.
  1. a. A taxpayer shall be allowed a credit, subject to the provisions of subsection b. of this section, against the tax imposed pursuant...
• Section 54:10a-5.24a - Attachment Of Certificate To Return For Research And Development Tax Credit Carryover.
  3. a. Notwithstanding the provisions of section 1 of P.L.1993, c.175 (C.54:10A-5.24) to the contrary, a taxpayer that has acquired a corporation business tax...
• Section 54:10a-5.24b - Carryover Of R & D Tax Credit For Certain Taxpayers.
  1. a. Notwithstanding the provisions of subsection b. of section 1 of P.L.1993, c.175 (C.54:10A-5.24) to the contrary, a taxpayer that has been allowed...
• Section 54:10a-5.25 - Installment Payments Of Estimated Corporation Business Tax For Certain Public Utilities.
  3. a. Gas, electric, gas and electric and telecommunications public utilities that were subject to a public utility tax either pursuant to P.L.1940, c.4...
• Section 54:10a-5.26 - Determination Of Taxpayer's Liability.
  4. If, in the first full privilege period commencing after the assessment under the Transitional Energy Facility Assessment Act, established in sections 36 through...
• Section 54:10a-5.27 - Consequences Of Failure To Distribute Required Energy Tax Receipts Property Tax Relief.
  5. Notwithstanding the provisions of P.L.1945, c.162 (C.54:10A-1 et seq.) or any other law to the contrary, for a privilege period of a taxpayer,...
• Section 54:10a-5.28 - Short Title.
  1.Sections 1 through 3 of P.L.1997, c.349 (C.54:10A-5.28 through 54:10A-5.30) and section 4 of P.L.2013, c.14 (C.54A:4-13) shall be known and may be cited...
• Section 54:10a-5.29 - Definitions Relative To New Jersey Emerging Technology Businesses.
  2.As used in this act: "Advanced computing" means a technology used in the designing and developing of computing hardware and software, including innovations in...
• Section 54:10a-5.30 - Taxpayer Allowed Credit.
  3. a. A taxpayer, upon approval of the taxpayer's application therefor by the New Jersey Economic Development Authority and in consultation with the director,...
• Section 54:10a-5.31 - Tax Credit For Purchase Of Effluent Treatment, Conveyance Equipment.
  1. a. (1) A taxpayer who in a privilege period purchases treatment equipment or conveyance equipment for use exclusively within this State, shall be...
• Section 54:10a-5.32 - Temporary Regulations For Effluent Treatment Tax Credit.
  2.Notwithstanding the provisions of P.L.1968, c.410 (C.52:14B-1 et seq.) to the contrary, the Commissioner of the Department of Environmental Protection may, immediately upon filing...
• Section 54:10a-5.33 - Tax Credit For Remediation Of Contaminated Site.
  1. a. A taxpayer shall be allowed a credit against the tax imposed pursuant to section 5 of P.L.1945, c.162 (C.54:10A-5), in an amount...
• Section 54:10a-5.34 - Eligibility For Tax Credit.
  2.To be eligible for a tax credit for the costs of remediation pursuant to section 1 of P.L.2003, c.296 (C.54:10A-5.33), a taxpayer shall submit...
• Section 54:10a-5.35 - Additional Requirements For Eligibility.
  3.In addition to the requirements of section 2 of P.L.2003, c.296 (C.54:10A-5.34), to be eligible for a tax credit for the costs of remediation...
• Section 54:10a-5.36 - Corporation Business Tax Benefit Certificate Transfer Program.
  4. a. The Director of the Division of Taxation in the Department of the Treasury shall establish a corporation business tax benefit certificate transfer...
• Section 54:10a-5.37 - Performance Evaluation Review Committee; Report.
  5.On or before August 1, 2006, the State Treasurer shall form a performance evaluation review committee which shall consist of representatives of the Division...
• Section 54:10a-5.38 - Tax Credit For Employment Of Certain Handicapped Persons.
  1.a.A taxpayer shall be allowed a credit against the tax imposed pursuant to section 5 of P.L.1945, c.162 (C.54:10A-5), in an amount equal to...
• Section 54:10a-5.39 - Corporation Business Tax Credit For Certain Film Production, Digital Media Content Expenses; Definitions.
  1. a. A taxpayer, upon application to the Director of the Division of Taxation in the Department of the Treasury and the New Jersey...
• Section 54:10a-5.39a - Certain Tax Credits Prohibited.
  2.Notwithstanding the provisions of subsection f. of section 1 of P.L.2005, c.345 (C.54:10A-5.39) or the provisions of any other law, rule, or regulation to...
• Section 54:10a-5.40 - Imposition Of Surtax On Liability.
  1.In addition to the franchise tax paid by each taxpayer determined pursuant to section 5 of P.L.1945, c.162 (C.54:10A-5), for privilege periods ending on...
• Section 54:10a-6 - Allocation Factor.
  6.The portion of a taxpayer's entire net worth to be used as a measure of the tax imposed by subsection (a) of section 5...
• Section 54:10a-6.1 - "Operational Income" Defined; Related Corporate Expenses Not Deductible; Conditions; Forms; Rules.
  5. a. "Operational income" subject to allocation to New Jersey means income from tangible and intangible property if the acquisition, management, or disposition of...
• Section 54:10a-6.2 - Determination Of Receipts From Services, Alternative Minimum Assessment; Definitions.
  26. a. (1) For the purposes of determining the receipts from services performed within the State under paragraph (4) of subsection (B) of section...
• Section 54:10a-6.3 - Determination Of Sales Fraction For Airline.
  2.Notwithstanding the provisions of section 6 of P.L.1945, c.162 (C.54:10A-6), the sales fraction for the transportation revenues of a taxpayer that is an airline...
• Section 54:10a-7 - "Compensation Of Officers And Employees Within State" Defined
  As used in section six (C), compensation of officers and employees within this State shall include the entire amount of wages, salaries and other...
• Section 54:10a-8 - Adjustment Of Allocation Factor
  If it shall appear to the commissioner that an allocation factor determined pursuant to section 6 does not properly reflect the activity, business, receipts,...
• Section 54:10a-9 - Taxpayer Holding Stock Of Subsidiary; Deductions From Net Worth; "Subsidiary" Defined
  Any taxpayer which holds capital stock of a subsidiary during all or part of any year may, for the purposes of the tax imposed...
• Section 54:10a-10 - Evasion Of Tax; Adjustments And Redeterminations; Obtaining Information.
  10. a. Whenever it shall appear to the director that any taxpayer fails to maintain its records in accordance with sound accounting principles or...
• Section 54:10a-11 - Receivers And Others Subject To Tax
  Any receiver, referee, trustee, assignee, or other fiduciary, or any officer or agent appointed by any court, to conduct the business or conserve the...
• Section 54:10a-13 - Report Of Changed, Corrected Taxable Income
  13. If the amount of the taxable income for any year of any taxpayer as returned to the United States Treasury Department is changed...
• Section 54:10a-14 - Copies Of Information May Be Demanded By Director; Records To Be Kept; Securing Information.
  14. (a) The director may by general rule or by special notice require any taxpayer to submit copies or pertinent extracts of its federal...
• Section 54:10a-14.1 - Records Available For Inspection, Examination
  Every domestic or foreign corporation subject to the tax imposed under the Corporation Business Tax Act (1945), P.L. 1945, c. 162 (C. 54:10A-1 et...
• Section 54:10a-15 - Annual Tax Payable; Manner Of Payment.
  15. The tax imposed by this act shall be due and payable annually hereafter, commencing with the calendar year 1959, in the manner provided...
• Section 54:10a-15.1 - Fiscal Or Calendar Accounting Years Between December 31, 1980 And December 31, 1984; Schedule Of Installment Payments
  With respect to its fiscal or calendar accounting years ending on or after December 31, 1980 and prior to December 31, 1984, every taxpayer...
• Section 54:10a-15.2 - Tax Liability Under $500; Installment Payment
  With respect to its fiscal or calendar accounting years ending on or after December 31, 1980 and thereafter, any taxpayer with a tax liability...
• Section 54:10a-15.3 - Taxpayer In Bankruptcy Or Receivership, Or With Nonrecurring Extraordinary Gain Or Operating Loss For Year; Estimate Of Income For Installment Payment
  In the case of a taxpayer which is in bankruptcy, or receivership, or which has realized a nonrecurring extraordinary gain which would distort the...
• Section 54:10a-15.4 - Underpayment; Amount Added To Tax; Interest.
  5. a. In case of any underpayment of an installment payment by a taxpayer, there shall be added to the tax for the fiscal...
• Section 54:10a-15.5 - Franchise Tax Payments
  Telecommunications carriers other than local exchange telephone companies shall be required to file and remit installment payments of franchise tax pursuant to subsection (f)...
• Section 54:10a-15.6 - Provisions Concerning Certain Limited, Foreign Limited Liability Companies, Computation, Allocation For Members.
  3. a. A limited liability company or foreign limited liability company that is classified as a partnership for federal income tax purposes may obtain...
• Section 54:10a-15.7 - Provisions Concerning Certain Limited, Foreign Limited Partnerships, Computation, Allocation For Partners.
  4. a. A limited partnership or foreign limited partnership that is classified as a partnership for federal income tax purposes may obtain and retain...
• Section 54:10a-15.8 - Installment Payments.
  5. a. Notwithstanding the provisions of subsection (f) of section 15 of P.L.1945, c.162 (C.54:10A-15) to the contrary, a taxpayer that is a limited...
• Section 54:10a-15.9 - Liability Of Taxpayers For Privilege Periods Beginning In Cy2001.
  6. a. Notwithstanding the provisions of subsection b. of section 3 of P.L.2001, c.136 (C.54:10A-15.6) and the provisions of subsection b. of section 4...
• Section 54:10a-15.10 - Regulations, Forms.
  7. a. The director shall adopt regulations in accordance with the "Administrative Procedure Act," P.L.1968, c.410 (C.52:14B-1 et seq.), and prescribe forms to administer...
• Section 54:10a-15.11 - Tax Payment By Certain Partnerships; Definitions.
  12. a. (1) A partnership that is not a qualified investment partnership or an investment club and that is not listed on a United...
• Section 54:10a-16 - Lien
  The tax imposed by this act shall constitute a lien on all of the taxpayer's property and franchises on and after January 1 of...
• Section 54:10a-17 - Period Other Than Covered By Report To Federal Treasury Department Or Less Than 12 Calendar Months; Failure To File Or Make Payment
  (a) If the period covered by the report under this act is other than the period covered by the report to the United States...
• Section 54:10a-18 - Forms; Certification; S Corporation, Professional Service Corporation Returns.
  18. a. The director shall design a form of return and forms for such additional statements or schedules as the director may require to...
• Section 54:10a-18.1 - Consolidated Return Filed By Air Carrier.
  30. An air carrier, within the meaning given that term pursuant to 49 U.S.C. s.40102, may elect to file a consolidated return with respect...
• Section 54:10a-19 - Extension For Filing Returns; Interest.
  19. The director may grant a reasonable extension of time for the filing of returns or the payment of tax or both, under such...
• Section 54:10a-19.1 - Examination Of Returns, Assessment.
  10. (a) (Deleted by amendment, P.L.1992, c.175). (b)(Deleted by amendment, P.L.1992, c.175). (c)(Deleted by amendment, P.L.1992, c.175). (d)The examination of returns and the assessment...
• Section 54:10a-19.2 - Appeal To Tax Court, Claim For Refund.
  11. a. Any aggrieved taxpayer may, within 90 days after any action of the director made pursuant to the provisions of this act, appeal...
• Section 54:10a-19.3 - Effective Date
  This act shall take effect immediately, and shall apply to taxes due and payable in the year one thousand nine hundred and forty-seven and...
• Section 54:10a-20 - Injunctive Relief As One Of Remedies For Collection
  In addition to other remedies for the collection of the tax imposed by this chapter, the Attorney-General may of his own motion or upon...
• Section 54:10a-21 - Foreign Corporations; Revocation Of Certificate For Failure To Pay Tax; Other Remedies Unimpaired
  In the event of failure or neglect of any taxpayer which is a foreign corporation to pay the tax imposed by this chapter, on...
• Section 54:10a-22 - Forfeiture Of Charter For Failure To Pay Tax
  Any corporation of this State failing to pay the tax imposed by this act shall be subject to the forfeiture of its charter as...
• Section 54:10a-23 - State Tax Uniform Procedure Law Governs
  The administration, collection and enforcement of the tax imposed by this act shall be subject to the provisions of the State tax uniform procedure...
• Section 54:10a-24 - Annual Appropriation For Free Public Schools
  Out of the proceeds of the taxes, interest and penalties collected pursuant to this act, there is hereby appropriated, for the purpose of maintaining...
• Section 54:10a-25 - Partial Invalidity
  If any clause, sentence, paragraph, section or part of this act shall be adjudged by any court of competent jurisdiction to be invalid, such...
• Section 54:10a-26 - Repeal; Existing Obligations Not Affected
  Sections 54:13-1 through 54:13-8 and chapter thirty-two-A of Title 54 of the Revised Statutes are repealed; provided, however, that this shall not affect the...
• Section 54:10a-27 - Rules And Regulations
  The commissioner shall prescribe and issue such rules and regulations, not inconsistent herewith, for the interpretation and application of the provisions of this act,...
• Section 54:10a-28 - Effective Date
  This act shall take effect January first, one thousand nine hundred and forty-six, except that the commissioner may prior thereto take such action as...
• Section 54:10a-29 - Certificate; $25 Per Corporation
  (a) Upon the receipt of a written application accompanied by the fee provided for in subsection (b) of this section, the director shall issue...
• Section 54:10a-30 - Release Of Property From Lien For Corporation Franchise Taxes
  The Commissioner upon written application made to him and upon the payment of a fee of five dollars ($5.00), may release any property from...
• Section 54:10a-31 - Limitations; Cancellation Of Taxes Barred; Rights Not Affected
  When a corporation franchise tax return shall have been duly filed in accordance with the provisions of this act or of chapters thirteen or...
• Section 54:10a-32 - Effective Date
  The provisions of this act shall be effective with respect to the tax payable in the year 1959 and thereafter and, with respect to...
• Section 54:10a-33 - Banking Corporations; Collected Business Corporation And Business Personal Property Taxes; Apportionment; Certification; Payment
  The taxes collected from banking corporations pursuant to the Corporation Business Tax Act (P.L.1945, c. 162) and the Business Personal Property Tax Act (P.L.1966,...
• Section 54:10a-34 - Banking Corporations; Annual Franchise Tax; Deductions For International Banking Facilities
  Every banking corporation shall pay an annual franchise tax in the year 1976 and each year thereafter, as provided in the Corporation Business Tax...
• Section 54:10a-35 - Banking Corporation Tax Revenues; Distribution To Municipalities Under L.1966, C. 135; Prohibition
  No part of the taxes paid by banking corporations pursuant to the Corporation Business Tax Act (P.L.1945, c. 162) or the Business Personal Property...
• Section 54:10a-36 - Banking Corporation Defined
  As used in this act, "banking corporation" means a bank as defined in section 1 of The Banking Act of 1948, c. 67, and...
• Section 54:10a-37 - Banking Corporations; Nonqualification As Investment Company Or Regulated Investment Company
  No banking corporation may qualify as an investment company or as a regulated investment company under paragraph (f) or paragraph (g) of section 4...
• Section 54:10a-38 - Financial Business Corporations; Revenues From Taxes, Penalties And Interest; Apportionment To Governmental Units; Certification; Payment
  The aggregate amount of tax, penalty and interest payable by financial business corporations pursuant to this act shall upon payment be distributable among the...
• Section 54:10a-39 - Financial Business Corporations; Revenue From Taxes; Distribution To Municipalities; Prohibition
  None of the taxes, penalties and interest collected from financial business corporations pursuant to this act shall be distributable to municipalities pursuant to P.L.1966,...
• Section 54:10a-40 - Financial Business Corporations; Tax; Payment
  During each of the years 1976, 1977, 1978 and 1979, each financial business corporation shall pay as taxes under the provisions of the act...
• Section 54:11-1 - Voiding Charter Of Delinquent Corporations; Extension Of Time For Payment
  If a corporation created under any law of this State shall for 2 consecutive years fail to pay the State a tax which has...
• Section 54:11-2 - Delinquents Reported To Secretary Of State; Proclamation Voiding Charter
  On or before the first Monday in January in each year the Director of the Division of Taxation shall report to the Secretary of...
• Section 54:11-4 - Reinstatement Of Charters Voided By Mistake
  When the Secretary of State is satisfied that a corporation named in such a proclamation has not failed to pay such tax within 2...
• Section 54:11-5 - Reinstatement Upon Payment Of Amount Fixed; Exceptions
  If the charter of a corporation organized under any law of this State has or shall have become inoperative or void, by proclamation of...
• Section 54:11-6 - Action For Appointment Of A Receiver
  After a corporation of this State has failed for the space of 2 consecutive years to pay the taxes imposed upon it by law...
• Section 54:11-7 - Judgment For Tax Due; Execution To Issue
  In an action pursuant to section 54:11-6 of this Title, the court shall ascertain the amount of taxes remaining due and unpaid by the...
• Section 54:11-8 - Transfer Of Intangible Corporate Assets To Receiver For Sale
  If no property which may be seized and sold on execution shall be found within this State sufficient to pay the judgment, the court...
• Section 54:11-9 - Sale Of Intangible Corporate Assets; Disposition Of Proceeds
  After transfer to him of corporate assets as provided in section 54:11-8 of this title, the receiver or trustee shall, after such notice and...
• Section 54:11d-1 - Annual Appropriation; Allocation
  The Legislature shall appropriate annually not less than the amount certified by the Director of the Division of Taxation on October 15, 1976, for...
• Section 54:11d-5 - Annual Payment And Distribution To Municipalities
  The State Treasurer annually, on or before the date set forth in section 6 of this act, upon the warrant of the State Comptroller,...
• Section 54:11d-6 - Distribution
  The distribution required to be made by the State Treasurer under this act shall be made annually as follows: 50 percent of the amount...
• Section 54:11d-7 - Apportionment Of Amounts To Be Raised In Taxing Districts; Equalization Table; Assumed Assessed Value Of Property
  For the purpose of apportioning the amounts to be raised in the respective taxing districts of the county under Revised Statutes 54:4-49, the county...
• Section 54:11d-8 - Review
  No appeal or review may be taken by any person or any municipality with respect to any of the provisions of this act except...
• Section 54:11d-9 - Rules And Regulations; Delegation Of Powers
  (a) The Director of the Division of Taxation is authorized to make such rules and regulations, and to require such facts and information from...
• Section 54:12-1 - Books, Records And Documents; Custody
  All books, accounts, blanks, papers, documents and other records delivered and transferred to the state tax commissioner by virtue of an act entitled "A...
• Section 54:14-1 - Time When Taxes Due; Notification Of Deductions; Interest Charged
  The taxes imposed under the provisions of articles one and two of chapter thirteen of this Title shall be due, in each case on...
• Section 54:14-2 - Book, Records, Etc. To Director Of Division Of Taxation If Required
  The Director of the Division of Taxation in the Department of Treasury may require of a corporation subject to tax under chapters 12 to...
• Section 54:14-3 - Penalty Upon Failure To Produce Books Or Records
  A company failing to produce its books and other records or submit them for examination upon demand of the state tax commissioner, shall be...
• Section 54:14-5 - Action At Law To Recover Tax; Preferred Debt In Case Of Insolvency
  A tax assessed and imposed by chapters 12 to 15 of this title (s. 54:12-1 et seq.), shall be a debt due from the...
• Section 54:14-6 - Injunctive Relief Against Exercise Of Powers By Delinquent Corporation
  In addition to other remedies for the collection of a tax imposed by chapters twelve to fifteen of this Title (s. 54:12-1 et seq.),...
• Section 54:15-1 - Appeal To Tax Court
  A corporation which considers a tax levied or assessed under the provisions of chapters 12 to 14 of this title ( R.S. 54:12-1 et...
• Section 54:15-2 - Investigation By Board; Examination Of Corporation Officers And Books
  The state board of tax appeals shall thereupon investigate the contentions raised by the petition of appeal. For the purpose of such hearing the...
• Section 54:15-3 - Correction Of Tax; Penalties In Certain Cases
  If a majority of the state board of tax appeals finds the tax so levied to be excessive or unjust, it shall thereupon require...
• Section 54:15b-1 - Short Title
  1.This act shall be known and may be cited as the "Petroleum Products Gross Receipts Tax Act." L.1990,c.42,s.1.
• Section 54:15b-2 - Definitions
  2.For the purposes of this act: "Company" includes a corporation, partnership, limited partnership, association, individual, or any fiduciary thereof. "Director" means the Director of...
• Section 54:15b-2.1 - Receipts Not Included As Gross Receipts
  "Gross receipts," as otherwise defined by section 2 of P.L.1990, c.42 (C.54:15B-2), shall not include receipts from sales of petroleum products used by marine...
• Section 54:15b-2.2 - Definitions; Phase Out Of Petroleum Products Gross Receipts Tax
  1. a. "Gross receipts" shall not include that percent of receipts, as provided in subsection b. of this section, from sales of petroleum products...
• Section 54:15b-3 - Petroleum Products Tax
  3. a. There is imposed on each company which is engaged in the refining or distribution, or both, of petroleum products and which distributes...
• Section 54:15b-4 - Additional Tax
  4.The taxes imposed under the provisions of section 3 of this act shall be in addition to any other tax imposed by this State...
• Section 54:15b-5 - Gross Receipts; Credit Against Petroleum Products Tax
  5. a. Gross receipts of a company making first sales of petroleum products within this State shall not include consideration derived from the first...
• Section 54:15b-6 - Registration With Director
  6.A company subject to tax under the provisions of this act shall, within 20 days after the first transaction subjecting such company to the...
• Section 54:15b-7 - Filing Of Return; Payment Of Tax.
  7. a. A company subject to tax under P.L.1990, c.42 (C.54:15B-1 et seq.) shall, on or before the 25th day of a month, file...
• Section 54:15b-8 - Determination Of Tax Due; Powers Of Director.
  8. a. (1) If a return required by this act is not filed, or if a return when filed is incorrect or insufficient in...
• Section 54:15b-9 - Payment Of Petroleum Products Tax, Nonpayment, Fourth Degree Crime
  a. A person who shall purchase or otherwise acquire petroleum products, upon which the petroleum products gross receipts tax has not been paid and...
• Section 54:15b-10 - Reimbursement Of Petroleum Products Tax To Federal Entity
  a. A federal government department, agency or instrumentality, that purchases petroleum products other than by the first sale of that product in this State...
• Section 54:15b-11 - Payment Of Reimbursement, Fraudulent Collection, Fourth Degree Crime
  a. Upon approval by the director of an application for reimbursement, a warrant shall be drawn upon the State Treasurer for the amount of...
• Section 54:15b-12 - Recognition As Licensed Company, Direct Payment Of Taxes
  Licensed distributors pursuant to R.S.54:39-17, "commercial consumers," that are deemed to include those companies that purchase, consume, blend or distribute substantial quantities of petroleum...
• Section 54:15c-1 - Tax On Transfer Over $1,000,000 Of Controlling Interest In Certain Commercial Property.
  3. a. (1) There is imposed and shall be paid a tax upon the sale or transfer for consideration in excess of $1,000,000 of...
• Section 54:16-1 - Definition Of Marine Insurances
  As used in this chapter "marine insurances" means insurance contracts upon hulls, freights, or disbursements, or upon goods, wares, merchandise and all other personal...
• Section 54:16-2 - Imposition Of Tax
  With the exception of license fees, real estate and personal property taxes and taxes under the reciprocal provisions of section 17:32-12 of the title...
• Section 54:16-3 - Underwriting Profit; How Computed
  The term "underwriting profit" as used herein shall be computed by deducting from the net earned premiums on the marine insurances written within the...
• Section 54:16-4 - Net Earned Premiums; How Computed
  Net earned premiums on marine insurances written within the United States during the calendar year shall be computed as follows: a. Gross premiums on...
• Section 54:16-5 - Losses Incurred; Definition
  As used in this chapter "losses incurred" means gross losses incurred during the calendar year under such marine insurances written within the United States,...
• Section 54:16-6 - Expenses Incurred; How Computed
  In computing the underwriting profit, expenses incurred shall include: a. Specific expenses incurred on such earned marine premiums, consisting of all commissions, agency expenses,...
• Section 54:16-7 - Reports By Marine Insurance Companies
  Every insurer transacting marine insurance in this state shall file, on or before the first day of April in each year, with the commissioner...
• Section 54:16-8 - Computation Of Tax
  54:16-8. Computation of tax. If the Commissioner of Insurance finds the report of the insurer to be correct he shall ascertain the tax to...
• Section 54:16-9 - Report Of Commissioner Of Banking And Insurance To Tax Commissioner
  When the commissioner of banking and insurance has computed the tax on an insurer's underwriting profit he shall report to the state tax commissioner...
• Section 54:16-10 - Due Date Of Tax
  Each insurer subject to the tax provided by this chapter shall, within fifteen days after receipt of notice from the state tax commissioner of...
• Section 54:17-6 - Payments Reported To Comptroller
  The state tax commissioner shall annually make a complete report to the state comptroller of the amounts of money distributed by him in accordance...
• Section 54:18-1 - Annual Reports, Payments To New Jersey State Firemen's Association; Effects Of Noncompliance
  54:18-1. Each insurer, not organized under the laws of the State of New Jersey, which takes fire insurance risks on property in this State,...
• Section 54:18-2 - Returns By Agents, Brokers, Insurers; Payments To Association
  54:18-2. If any person residing or having an office or place of business in this State, in the capacity either of agent, broker, or...
• Section 54:18-3 - Account Books
  54:18-3. Every agent, broker, or insurer residing or having an office or authorized or licensed to do business in this State shall make the...
• Section 54:18-4 - Penalty For Noncompliance By Agent, Broker, Or Insurer
  54:18-4. Any such agent, broker or insurer who fails, neglects or refuses to keep books of account as required, or to produce them in...
• Section 54:18-5 - Revocation Of Authority Of Agent, Broker, Or Insurer
  54:18-5. If any such agent, broker or insurer fails, neglects or refuses to pay any percentage herein provided for, or to pay and satisfy...
• Section 54:18-7 - Effect Of Chapter On Reciprocal Legislation
  54:18-7. This chapter shall not alter or abridge any reciprocal legislation existing between different states of the United States, in regard to the percentage...
• Section 54:18-8 - Use Of Monies
  7. All monies received by the Treasurer of the New Jersey State Firemen's Association from the 2% tax on fire insurance premiums paid by...
• Section 54:18a-1 - Annual Tax Return; Payment By Companies; Dates Due; Credit
  (a) Every stock, mutual and assessment insurance company organized or existing under any general or special law of this State, hereinafter referred to as...
• Section 54:18a-1a - Equivalent Of Franchise Tax To Municipalities And Counties
  a. To ensure that no county or municipality will experience a loss of revenue as a result of the repeal of the franchise tax...
• Section 54:18a-1.1 - Extension Of Time Filing Return; Due Date For Payment
  The director may for reasonable cause extend the time, not to exceed 30 days, for filing any return under the rules and regulations as...
• Section 54:18a-1.2 - Administration, Collection And Enforcement Of Tax Imposed
  The administration, collection and enforcement of the tax imposed by P.L.1945, c. 132 shall be subject to the provisions of the state tax uniform...
• Section 54:18a-1.3 - Examination Of Returns, Assessment
  5. (a) (Deleted by amendment, P.L.1992, c.175). (b) (Deleted by amendment, P.L.1992, c.175). (c) The examination of returns and the assessment of additional taxes,...
• Section 54:18a-2 - Amount Of Tax, Additional Tax, Percentage Reduction.
  2. (a) The tax specified in subsection (a) of section 1 of this act, except as to life insurance companies and except as to...
• Section 54:18a-3 - Amount Of Tax, Life Insurance Companies; Additional Tax.
  3.Amount of tax, life insurance companies; additional tax. (a) The tax specified in subsection (a) of section 1 of this act as to life...
• Section 54:18a-4 - Taxable Premiums Collected
  Subject to the provisions of section six of this act, the taxable premiums collected, as specified in section two hereof, shall consist of all...
• Section 54:18a-5 - Gross Contract Premiums
  Subject to the provisions of section 6 of this act, the taxable premiums, as specified in section 3 of this act, are hereby defined...
• Section 54:18a-5.1 - Life Insurance Companies; Determination Of Annual Tax
  For determining the annual tax payable by a life insurance company pursuant to the provisions of Title 54 of the Revised Statutes, the taxable...
• Section 54:18a-6 - Maximum Amount Of Taxable Premiums.
  6. a. In the event that the taxable premiums collected by any company, as specified in sections 2 and 3 of this act, and...
• Section 54:18a-7 - Time Of Payment
  The taxes imposed by this act shall be first payable in the year one thousand nine hundred and forty-five on the basis of taxable...
• Section 54:18a-8 - Reports
  Every insurance company subject to the provisions of this act shall, on or before the first day of March of each year, make to...
• Section 54:18a-9 - Inapplicability To Fraternal Beneficiary Society, Certain Insurance Companies.
  16. a. This act shall not apply to any fraternal beneficiary society. For the purposes of this act, "insurance company" shall include a corporation,...
• Section 54:18a-10 - Partial Invalidity
  If any section of this act, or any provision thereof, shall be declared to be unconstitutional, invalid or inoperative, in whole or in part,...
• Section 54:18a-11 - Effective Date
  This act shall take effect immediately; except section nine which shall take effect July first, one thousand nine hundred and forty-five. L.1945, c. 132,...
• Section 54:29a-1 - Short Title
  This act shall be known as the "railroad tax law of 1948." L.1941, c. 291, p. 774, s. 1. Amended by L.1948, c. 40,...
• Section 54:29a-2 - Definitions
  As used in this act, unless the context clearly requires a different meaning: "Railroad" means any common carrier by railroad engaged in, owning or...
• Section 54:29a-4 - Property Not Used For Railroad Purposes
  All the property of a railroad company not used for railroad purposes shall be assessed and taxed by the same assessors, in the same...
• Section 54:29a-5 - Municipal Assessment Of Benefits; Delegation Of Powers By Commissioner
  Nothing in this act shall be construed to prohibit any municipality from assessing benefits for street, sidewalk, sewer or other municipal improvements against any...
• Section 54:29a-6 - General Powers Of Commissioner
  The commissioner is hereby authorized and empowered to carry into effect the provisions of this act and subject thereto he shall prescribe and publish...
• Section 54:29a-7 - Property Taxable; Rate
  There is hereby levied an annual property tax upon all property used for railroad purposes, other than (a) main stem, (b) tangible personal property...
• Section 54:29a-7.1 - Real Property Deemed To Be In Railroad Use Regardless Of Ownership Or Possession
  For the purposes of the act to which this act is a supplement, real property shall be deemed to be in railroad use if...
• Section 54:29a-8 - Leased Property
  If the property of a railroad be leased to or operated by another corporation, foreign or domestic, the property of the lessor, or company...
• Section 54:29a-10 - Grade Crossing Improvements Exempt
  The value of the taxable property of each railroad used for railroad purposes shall be ascertained without including: (a) Any part of the cost...
• Section 54:29a-11 - Assessment In Lieu
  Taxes assessed pursuant to this act shall be in lieu of all other State or local taxation of or measured by property used for...
• Section 54:29a-12 - Assessment Procedure
  Property taxable under this act shall be assessed by the commissioner to each system and to each railroad not part of a system by...
• Section 54:29a-13 - Franchise Excise
  An annual franchise tax is hereby levied upon all railroads operating within this State, which shall be assessed at the rate of 10% upon...
• Section 54:29a-14 - Measure Of Franchise Tax
  For the purpose of this article, net railway operating income shall be computed as total railway operating revenues from all sources, including any revenue...
• Section 54:29a-15 - Assessment; Franchise Tax
  On or before July twenty-second in the year one thousand nine hundred and forty-eight and on or before June first in each year thereafter,...
• Section 54:29a-16 - Local Assessors; Information Returns
  The assessors in all taxing districts where property of a railroad not used for railroad purposes shall be assessed, if required so to do...
• Section 54:29a-17 - Classification Of Railroad Property; Valuation Of Class II Property; Statement
  On or before November 1 in each year the commissioner shall determine and classify all real property used for railroad purposes in this State,...
• Section 54:29a-17.1 - Valuation; Improvements To Capital Facilities
  The value of all property used for railroad purposes of each railroad shall be ascertained without including any part of the value of improvements...
• Section 54:29a-18.1 - Inspection Of Classifications And Valuations; Informal Conference; Delivery Of Statement
  Any taxpayer may, prior to December 1 in each year, inspect the commissioner's classifications and valuations and confer informally with the commissioner as to...
• Section 54:29a-21 - Tax Statements
  Within 10 days after completion of his assessment of franchise tax, the commissioner shall serve upon each taxpayer a statement of the total amount...
• Section 54:29a-22 - Certification To Comptroller
  After completion of his assessments, the commissioner shall report and certify all assessments and the statements thereof to the State Comptroller. The several statements...
• Section 54:29a-23 - Tax For State Use
  All receipts from taxation of Class II railroad property together with the receipts from the franchise tax imposed hereunder shall be applied to the...
• Section 54:29a-24.1 - Replacement Revenue To Municipalities
  In order to provide replacement revenue to municipalities in which railroad property is located as a result of the imposition of a State tax...
• Section 54:29a-24.2 - Definitions
  As hereinafter used in this act, the following words and terms shall have the following meanings, unless the text indicates or requires another or...
• Section 54:29a-24.3 - Appropriation And Payment Of State Aid; Amount; Adjustments
  State aid shall be appropriated and paid annually to each municipality in which railroad property is located in an amount equal to base tax...
• Section 54:29a-24.4 - Payment To Collector Or Other Proper Officer; Time; Manner
  The sums payable as State aid pursuant to this act shall be paid to the collector or other proper officer of each municipality entitled...
• Section 54:29a-24.5 - Delivery Of Statement To Municipality Concerning State Aid Payable In Following Year
  Not later than December 15 of each year, the commissioner shall deliver to each municipality entitled to State aid under this act a statement...
• Section 54:29a-24.6 - Adjustments In Valuation
  Notwithstanding any other provision of this act the valuation of Class II railroad property in each municipality used in the tax year 1966 for...
• Section 54:29a-25 - Reassessment; Property Omitted
  a. Whenever the commissioner shall determine that any tax or taxes assessed pursuant to this act were less than or in excess of the...
• Section 54:29a-26 - Review Of Assessments; Notice
  For the purpose of reviewing the assessments made pursuant to section twenty-five of this act, the commissioner shall sit on a day to be...
• Section 54:29a-27 - Period Of Limitations
  27. Period of limitations. The power of the director to make reassessments or to assess omitted property under this act shall be as provided...
• Section 54:29a-28 - Certification To Comptroller
  The commissioner shall certify the amount of the assessments to the Comptroller, in detail, and shall divide them into taxing districts so that the...
• Section 54:29a-29 - Credit For Taxes Paid Locally
  Any company having paid any tax for the omitted years under an assessment made upon that property or any part thereof by the local...
• Section 54:29a-30 - Disposition Of Receipts
  Any taxes collected upon assessments for omitted property or reassessments made by the commissioner shall be apportioned by the comptroller for the uses of...
• Section 54:29a-31 - Appeal To Tax Court
  Any taxpayer desiring to contest the validity or amount of any assessment or reassessment of property or franchise tax made by the Director of...
• Section 54:29a-32 - Complaint And Notice
  A copy of the complaint and notice of application for hearing thereon shall be served upon the Attorney General 5 days before the filing...
• Section 54:29a-33 - Hearing Upon Complaint
  The State Board of Tax Appeals shall meet on the third Monday of May in each year at the State House, Trenton, for the...
• Section 54:29a-34 - Conclusion Of Hearings
  The State Board of Tax Appeals shall conclude its hearings on all complaints provided for by section thirty-one of this act on or before...
• Section 54:29a-35 - Certifications
  Whenever a final determination of the tax court, as certified to the Director of the Division of Taxation, corrects, modifies, or otherwise affects the...
• Section 54:29a-43.1 - Dual Assessment; Appeal To Tax Court
  If property of a taxpayer has or shall have been, in any year, assessed by the local authorities of the taxing district, and also...
• Section 54:29a-43.6 - Repeals
  Sections 41, 42 and 43 of the "railroad tax law of 1948" (P.L.1941, c. 291, as amended and supplemented) are hereby repealed. L.1950, c....
• Section 54:29a-44 - Returns Of Information
  a. On or before March first in each year, every taxpayer shall return to the commissioner statements or schedules showing the character and value...
• Section 54:29a-45 - Returns; Form And Content
  All statements and schedules required to be returned to the commissioner shall be made and prepared in such detail, and shall contain such additional...
• Section 54:29a-46 - Payments; Due Dates
  The full amount of franchise tax assessed by the commissioner for each year shall be due and delinquent on June 15. On December 1...
• Section 54:29a-46.1 - Payment Of Franchise Tax Assessed For 1941
  Any taxpayer may pay the whole or any part of the franchise tax assessed for the year one thousand nine hundred and forty-one at...
• Section 54:29a-48 - Payment By Person Interested
  If a taxpayer shall be in default in the payment of taxes under this act, a person having an interest in a mortgage or...
• Section 54:29a-49 - Payment Pending Litigation; Credits
  Any taxpayer may pay the amount of an assessment into the State treasury, notwithstanding litigation may be pending as to the validity of the...
• Section 54:29a-50 - Payments Pending Litigation; Distribution
  Notwithstanding any law prohibiting the distribution of money received by the treasurer in payment of railroad taxes during the pendency of a proceeding in...
• Section 54:29a-51 - Extension Of Time
  The commissioner, for good and sufficient cause, may grant reasonable extensions of time for the filing of returns required by this act on such...
• Section 54:29a-52 - Penalties
  If any taxpayer shall willfully neglect to make returns as required by this act, the taxpayer shall forfeit as a penalty not exceeding ten...
• Section 54:29a-53 - Interest
  Taxes heretofore imposed pursuant to any law for the taxation of property used for railroad and canal purposes or hereafter imposed pursuant to this...
• Section 54:29a-54 - Lien Of Taxes
  The taxes imposed by this act or heretofore imposed pursuant to any act for the taxation of property used for railroad and canal purposes...
• Section 54:29a-55 - Tax A Debt; Preference
  The taxes imposed by this act or heretofore imposed shall be and remain a debt due from the taxpayer to the State for which...
• Section 54:29a-56 - Collection Not To Be Stayed
  The payment or collection of taxes heretofore or hereafter assessed to any taxpayer shall not be stayed by the writ or order of any...
• Section 54:29a-57 - Additional Remedy; Certificate That Taxpayer Is Indebted, Under Act For Taxation Of Railroads; Entry
  As an additional or alternative remedy, the State Comptroller may issue a certificate to the Clerk of the Superior Court that a taxpayer is...
• Section 54:29a-58 - Action To Enforce Lien
  In any case, where there has been a refusal or neglect to pay any tax heretofore or hereafter assessed to any taxpayer under this...
• Section 54:29a-59 - Parties To Proceedings
  All persons having liens upon or claiming any interest in the property or rights to property sought to be subjected as aforesaid shall be...
• Section 54:29a-60 - Determination Of Rights; Direction Of Sale
  The court shall in the action finally determine the merits of all claims to and liens upon the property and rights to property in...
• Section 54:29a-61 - Receivership
  In any such proceeding, at the instance of the Attorney-General, the court may appoint a receiver to enforce the lien, or, upon certification by...
• Section 54:29a-62 - Rules And Regulations
  The commissioner is hereby authorized and empowered to interpret and carry into effect the provisions of this act and in pursuance thereof to make...
• Section 54:29a-63 - Audits And Investigations
  For the purpose of administering this act, the commissioner, whenever he deems it expedient, may make or cause to be made by an employee...
• Section 54:29a-64 - Hearings; Oaths
  The commissioner, or any employee of the State Tax Department he may designate, may conduct hearings, administer oaths to, and examine under oath, any...
• Section 54:29a-65 - Subpoenas
  The commissioner may issue subpoenas to compel the attendance of witnesses and the production of books and papers. He shall have power to administer...
• Section 54:29a-66 - Employment Of Technical Assistants
  In order to obtain the facts necessary for the discharge of his duties under this act, the commissioner may use such lawful means as...
• Section 54:29a-67 - Personal Knowledge Of Commissioner
  The commissioner, and any person delegated by him to value and assess property in railroad use, shall be entitled to use his personal knowledge...
• Section 54:29a-68 - Attendance Of Attorney-general
  The Attorney-General shall attend the hearings of the State Tax Commissioner in person or by such deputy as he may appoint for that purpose....
• Section 54:29a-69 - Employment Of Assistant Counsel
  The Attorney-General may, with the approval of the Governor and Comptroller, employ such assistant attorneys or counsel as may be necessary to protect and...
• Section 54:29a-70 - Criminal Penalties
  Any person who shall fail to file any report required to be filed pursuant to the provisions of this act, or shall file or...
• Section 54:29a-71 - False Swearing
  Any person who shall swear to, affirm, or verify any false or fraudulent statement with intent to evade the payment of any tax or...
• Section 54:29a-72 - Offenses Committed At Trenton
  The failure to do any act required to be done by, or under the provisions of, this act shall be deemed an act committed...
• Section 54:29a-73 - Payment And Returns For 1941
  The commissioner is hereby authorized and required to accept, without interest or penalty, returns of information and payments of taxes for the first year...
• Section 54:29a-74 - Construction; Other Taxes
  All other State and local taxes of or upon franchises or property used for railroad purposes, which may have been assessed for the first...
• Section 54:29a-74.1 - Construction; In Lieu Of All Other Taxes
  The taxes imposed by this act shall be in lieu of all other State and local taxation of or upon franchise and property used...
• Section 54:29a-74.2 - Repeal
  An act relating to taxation, supplementing chapter four of Title 54, and amending section 54:4-52 of the Revised Statutes, approved July twenty-second, one thousand...
• Section 54:29a-75 - Repealers
  Chapters nineteen through twenty-nine, inclusive, of Title 54 of the Revised Statutes are hereby repealed. Chapter 91, of the laws of 1885; Chapter 275,...
• Section 54:29a-76 - Warrants For Distribution Of Railroad Franchise Tax
  The State Comptroller shall not draw and transmit his warrant upon the State treasury, in favor of the several county treasurers, for the amounts...
• Section 54:29a-77 - Release Of Property From Lien
  The State Comptroller upon written application made to him and upon the payment of a fee of $5.00, may release any property from the...
• Section 54:30-1 - Certain Receipts Of Public Utilities Not Taxable
  A public utility which is required by the laws of this state to pay an annual franchise tax based upon gross receipts shall not...
• Section 54:30-2 - Corrections In Errors In Apportionment
  The state tax commissioner shall, upon proof or discovery of any clerical error or omission in the apportionment of the taxes, or any of...
• Section 54:30-3 - Deduction Of Expenses From Gross Amount Of Tax; Apportionment Of Expenses
  Before making the apportionment of the taxes on utilities using public highways, known as the franchise tax, provided for in chapter 31 of this...
• Section 54:30a-30 - Rules, Regulations
  The Director of the Division of Taxation in the Department of the Treasury and the Board of Public Utilities shall promulgate such rules and...
• Section 54:30a-49 - Purpose Of Act.
  1. The purpose of this act is to provide a complete scheme and method for the taxation of sewerage and water corporations using or...
• Section 54:30a-50 - Definitions.
  2. Definitions. As used in this act--unless the context otherwise requires: (a) "Taxpayer" means any corporation subject to taxation under the provisions of this...
• Section 54:30a-51 - Taxation Of Sewerage, Water Corporations.
  3. Sewerage and water corporations using or occupying public streets, highways, roads or other public places, and their property and franchises, shall be subject...
• Section 54:30a-52 - Taxation Of Real Estate.
  4. All the real estate as herein defined, owned or held by any taxpayer shall be assessed and taxed at local rates in the...
• Section 54:30a-54 - Excise Tax For Sewerage, Water Corporation; Rate; Certain Amount Computed; Average Tax.
  6. Every sewerage and water corporation using or occupying the public streets, highways, roads, or other public places in this State shall, annually, pay...
• Section 54:30a-54.1 - Computation, Certification Of Excise Taxes.
  8. The director shall annually, on or before April 1, 1964, and April 1 in each year thereafter, compute the excise taxes payable to...
• Section 54:30a-54.1a - Amount, Payment Of Tax.
  2. a. For sewerage and water corporations, on or before May 1, 1971, except as hereinafter provided, and on or before May 1 of...
• Section 54:30a-54.2 - Deductions From Or Additions To Subsection (C) Tax
  The director, in making the computation of excise taxes due the State under section 6(c) of this act from any taxpayer for any year,...
• Section 54:30a-54.3 - Administration, Collection And Enforcement Of Subsection (C) Taxes
  The administration, collection and enforcement of the tax imposed by subsection (c) of section 6 of this act shall be subject to the provisions...
• Section 54:30a-54.4 - Advance Payment; Computation; Due Date.
  14. a. For sewerage and water corporations, on or before April 1, 1979 and on or before June 1 in each year thereafter, the...
• Section 54:30a-54.5 - Credit Of Advance Payment As Partial Payment In Preceding Year
  In the calculation of the tax due in accordance with section 6 of P.L.1940, c. 5 (C. 54:30A-54), in the year 1980 and in...
• Section 54:30a-55 - Statements By Taxpayers Operating Public Utilities.
  7. (A) Every taxpayer shall on or before the first day of September, 1941 and on or before the first day of September in...
• Section 54:30a-62 - Certification Of Excise Taxes; Statements To Taxpayer.
  14. Within five days after making the computation of the excise taxes under subsections (a) and (b) of section 6 of P.L.1940, c.5 (C.54:30A-54)...
• Section 54:30a-63 - Statements To Director.
  15. When any corporation subject to taxation under this act shall acquire the rights, property and franchises of using and occupying public streets, highways,...
• Section 54:30a-100 - Short Title; Purpose Of Act.
  36. a. Sections 36 through 49 of this act shall be known and may be cited as the "Transitional Energy Facility Assessment Act." b....
• Section 54:30a-101 - Definitions Relative To Transitional Energy Facility Assessment Act.
  37. As used in this act, unless the context requires otherwise: "Base year" means, for the purpose of determining the assessments to be made...
• Section 54:30a-102 - Establishment Of Remitter's Transitional Energy Facility Assessment.
  38.Each remitter's transitional energy facility assessment shall be established pursuant to section 67 of P.L.1997, c.162 (C.48:2-21.34). Under no circumstances shall an assessment be...
• Section 54:30a-103 - Payment Of Assessment By Corporation.
  39. Every gas and electric light, heat and power corporation subject to tax pursuant to the provisions of P.L.1940, c.5 (C.54:30A-49 et seq.) prior...
• Section 54:30a-104 - Statement Of Sales From Remitter Due February 1.
  40. a. On or before February 1, 1999, and on or before February 1 of each year thereafter until the year after the final...
• Section 54:30a-105 - Statement Of Liability From Remitter Due October 15.
  41. a. Every remitter shall on or before October 15, 1998, and on or before October 15, in each year thereafter for years in...
• Section 54:30a-106 - Tefa Statement To Remitter.
  42. a. On or before April 1, 1999, and on or before April 1 of each year thereafter until the year after the final...
• Section 54:30a-107 - Liability For Tefa Assessment.
  43. a. (1) The liability for the transitional energy facility assessment made against any remitter in the first year of assessment shall be an...
• Section 54:30a-108 - Payments Due May 15.
  44. All payments shall be made in full on an annual basis to the State on or before May 15, 1998, and on or...
• Section 54:30a-109 - Certification Of Amount Of Assessments.
  45. a. Within 30 days after making the computation of the assessments under this act, the Director of the Division of Taxation shall certify...
• Section 54:30a-110 - Municipal Electric Sales, Certain; Additional Assessment.
  46. a. No municipal electric corporation or utility, not previously subject to assessment under P.L.1940, c.5 (C.54:30A-49 et seq.),shall be deemed a remitter for...
• Section 54:30a-111 - Remitter, Certain, Subject To Assessment.
  47. A corporation or utility determined to be a remitter pursuant to this act shall be subject to the transitional energy facility assessment. The...
• Section 54:30a-112 - Prior Year's Adjustment To Assessment.
  48. The Director of the Division of Taxation in making the assessment imposed by this act on any remitter for any year shall deduct...
• Section 54:30a-113 - Rules, Regulations Applicable To Remitters.
  49. The Director of the Division of Taxation in the Department of the Treasury shall promulgate such rules and regulations applicable to remitters subject...
• Section 54:30a-114 - Short Title; Purpose Of Act.
  50. a. Sections 50 through 58 of this act shall be known and may be cited as the "Uniform Transitional Utility Assessment Act." b....
• Section 54:30a-115 - Definitions Relative To Uniform Transitional Utility Assessment.
  51. As used in this act, unless the context requires otherwise: "Annual assessment" means the assessment made against each remitter in any year; "Base...
• Section 54:30a-116 - Annual Assessment.
  52. a. Every gas and electric light, heat and power corporation, municipal or otherwise, that was subject to the provisions of P.L.1940, c.5 (C.54:30A-49...
• Section 54:30a-117 - Amount Paid Available As Nonfundable Credit.
  53. Any amount paid by a remitter pursuant to this act shall be available as a nonrefundable credit. Credits established pursuant to payments made...
• Section 54:30a-118 - Statements From Remitter.
  54. a. Every remitter that was subject to the provisions of P.L.1940, c.5 (C.54:30A-49 et seq.) prior to January 1, 1998 shall on or...
• Section 54:30a-119 - Calculation, Certification Of Assessment.
  55. The Director of the Division of Taxation shall annually on or before June 23, 1998, and on or before May 10 of each...
• Section 54:30a-120 - Certification Of Amount Of Assessments.
  56. a. Upon making the computation of the assessments under this act, the Director of the Division of Taxation shall certify the amount of...
• Section 54:30a-121 - Prior Year's Adjustment To Assessment.
  57. The Director of the Division of Taxation in making the assessment imposed by this act on any remitter for any year shall deduct...
• Section 54:30a-122 - Rules, Regulations Applicable To Remitters.
  58. The Director of the Division of Taxation in the Department of the Treasury shall promulgate such rules and regulations applicable to remitters subject...
• Section 54:30a-123 - Deposit Of Tax Monies, Certain.
  66. a. For State budgetary purposes, the State Treasurer shall direct that all tax monies collected pursuant to contracts executed pursuant to tariff rate...
• Section 54:30a-124 - Imposition Of Fees, Taxes, Levies, Assessments By Certain Local Units Prohibited.
  69. a. No municipal, regional, or county governmental agency may impose any fees, taxes, levies or assessments in the nature of a local franchise,...
• Section 54:30a-125 - Telecommunication Assessment.
  72. Every telephone company that was subject to the provisions of P.L.1940, c.4 (C.54:30A-16 et seq.) as of April 1,1997, that makes an advance...
• Section 54:30a-126 - Submission Of Final Tax Form By Energy Utilities.
  73. The repeal of and amendments to various provisions of law pursuant to P.L.1997, c.162 (C.54:10A-5.25 et al.), prospectively eliminating the imposition of unit-based...
• Section 54:32a-54 - Taxes And Penalties Not To Remain Lien After January 1, 1953
  Notwithstanding the provisions of any other law, no taxes imposed, and no penalties and interest thereon incurred, pursuant to the provisions of chapter thirty-two-A...
• Section 54:32b-1 - Short Title
  This act shall be known and may be cited as the "Sales and Use Tax Act." L.1966, c. 30, s. 1.
• Section 54:32b-2 - Definitions.
  2.Unless the context in which they occur requires otherwise, the following terms when used in this act shall mean: (a)"Person" includes an individual, trust,...
• Section 54:32b-2.1 - Filing Of List Of Persons Excluded From Tax On Telecommunications; Required
  A person required to collect the tax imposed by subsection (f) of section 3 of P.L.1966, c.30 (C.54:32B-3) shall within 30 days of the...
• Section 54:32b-3 - Imposition Of Sales Tax.
  3.There is imposed and there shall be paid a tax of 7% upon: (a)The receipts from every retail sale of tangible personal property or...
• Section 54:32b-3.1 - Sourcing Of Retail Sale Of Product; Definitions.
  26. a. The retail sale, excluding lease or rental, of a product shall be sourced as follows: (1)If the product is received by the...
• Section 54:32b-3.3 - Direct Mail Form, Information To Seller.
  28. a. Notwithstanding the general sourcing provisions of section 26 of P.L.2005, c.126 (C.54:32B-3.1), a purchaser of direct mail that is not a holder...
• Section 54:32b-3.4 - Sourcing Of Certain Telecommunication Services; Definitions.
  29. a. Notwithstanding the general sourcing provisions of section 26 of P.L.2005, c.126 (C.54:32B-3.1), except for the telecommunication services enumerated in subsection c. of...
• Section 54:32b-4 - Tax Bracket Schedule.
  4. a. For the purpose of adding and collecting the tax imposed by this act, or an amount equal as nearly as possible or...
• Section 54:32b-4.1 - Rate Of Tax Imposed From July 15, 2006 Through September 30, 2006.
  19. Notwithstanding the provisions of sections 3 and 6 of P.L.1966, c.30 (C.54:32B-3 and 54:32B-6) to the contrary, from July 15, 2006 through September...
• Section 54:32b-4.2 - Partial Tax Exemption For Sale, Use Of Certain Boats.
  1.Notwithstanding the provisions of P.L.1966, c. 30 (C.54:32B-1 et seq.) to the contrary, receipts from the sale of a boat or other vessel are...
• Section 54:32b-5 - Receipts Subject To Taxes.
  5. a. (1) Except as otherwise provided in this act, receipts received from all sales made and services rendered on and after January 3,...
• Section 54:32b-6 - Imposition Of Compensating Use Tax.
  6.Unless property or services have already been or will be subject to the sales tax under this act, there is hereby imposed on and...
• Section 54:32b-6.1 - Exemptions From Compensating Use Tax.
  2. a. Notwithstanding the provisions of P.L.1966, c. 30 (C.54:32B-1 et seq.) to the contrary, the use within this State of a boat or...
• Section 54:32b-7 - Special Rules For Computing Price And Consideration.
  7. (a) The retail sales tax imposed under subsection (a) of section 3 and the compensating use tax imposed under section 6, when computed...
• Section 54:32b-7.1 - Sales Tax Imposed On Sale Of Certain Race Horses; Refunds, Certain.
  1. a. The sale of a race horse through a claiming race within the State shall be subject to the sales tax imposed by...
• Section 54:32b-8.1 - Exemption For Certain Medical Supplies, Equipment; Definitions.
  13. a. Receipts from sales of the following sold for human use are exempt from the tax imposed under the "Sales and Use Tax...
• Section 54:32b-8.2 - Food Items, Certain, Exemption From Tax; Definitions.
  14. a. Receipts from the following are exempt from the tax imposed under the "Sales and Use Tax Act:" sales of food and food...
• Section 54:32b-8.3 - Food Sold In Schools
  Receipts from sales of food sold in an elementary or secondary school cafeteria, sales of food sold in an institution of higher education or...
• Section 54:32b-8.4 - Clothing, Footwear, Exemption From Tax; Definitions.
  16. a. Receipts from sales of articles of clothing and footwear for human use are exempt from the tax imposed under the "Sales and...
• Section 54:32b-8.5 - Newspapers, Magazines, Periodicals, Certain, Exemptions From Tax.
  17. a. Receipts from sales of: (1)newspapers, (2)magazines and periodicals sold by subscription, and (3)membership periodicals are exempt from the tax imposed under the...
• Section 54:32b-8.6 - Casual Sales, Exemption From Tax.
  18.Receipts from casual sales except as to sales of motor vehicles, whether for use on the highways or otherwise, except as to sales of...
• Section 54:32b-8.7 - Utilities.
  19. Receipts from the following are exempt from the tax imposed under the Sales and Use Tax Act: sales of gas other than natural...
• Section 54:32b-8.8 - Motor, Airplane Or Railroad Fuels.
  20.Receipts from sales of motor fuel, racing gasoline, liquefied petroleum gas, and aviation fuel as those fuels are defined by section 2 of P.L.2010,...
• Section 54:32b-8.9 - Exemption For Certain Sales From Coin-operated Vending Machines.
  21.Receipts from sales of tangible personal property sold through coin-operated vending machines at $0.25 or less, provided the retailer is primarily engaged in making...
• Section 54:32b-8.10 - Sales Not Within Taxing Power Of State
  Receipts from sales not within the taxing power of this State under the Constitution of the United States are exempt from the tax imposed...
• Section 54:32b-8.11 - Transportation Charges, Exceptions.
  23. Receipts from charges for the transportation of persons or property are exempt from the tax imposed under the "Sales and Use Tax Act,"...
• Section 54:32b-8.12 - Tax Exemption For Marine Terminal Services, Certain Vessels
  24. Receipts from sales or charges for repairs, alterations or conversion of commercial ships or any component thereof including cargo containers of any type...
• Section 54:32b-8.13 - Sales, Use Tax Exempt, Machinery, Apparatus, Etc.
  25. Receipts from the following are exempt from the tax imposed under the Sales and Use Tax Act: a. Sales of machinery, apparatus or...
• Section 54:32b-8.14 - Sales Of Tangible Personal Property, Specified Digital Products For Use In R&d Exempt; Exceptions.
  26.Receipts from sales of tangible personal property, except energy, and specified digital products purchased for use or consumption directly and exclusively in research and...
• Section 54:32b-8.15 - Exemption From Taxation For Certain Wrapping Supplies.
  27. Sales or use of wrapping paper, wrapping twine, bags, cartons, tape, rope, labels, nonreturnable containers, reusable milk containers, and all other wrapping supplies...
• Section 54:32b-8.16 - Tangible Personal Property, Etc. For Use On Farms, Exceptions; Terms Defined.
  28. a. Receipts from sales of tangible personal property and production and conservation services to a farmer for use and consumption directly and primarily...
• Section 54:32b-8.16a - Rules, Regulations.
  2.The director shall adopt, pursuant to the "Administrative Procedure Act," P.L.1968, c.410 (C.52:14B-1 et seq), regulations concerning the implementation of section 28 of P.L.1980,...
• Section 54:32b-8.17 - Tangible Personal Property Sold By Mortician, Undertaker Or Funeral Director
  Receipts from sales of tangible personal property sold by a mortician, undertaker or funeral director are exempt from the tax imposed under the Sales...
• Section 54:32b-8.18 - Films, Records, Etc. Used Through Medium Of Theaters, Radio And Television Broadcasting Stations
  Receipts from sales of films, records, tapes or any type of visual or sound transcriptions to, or produced for exhibition in or use through...
• Section 54:32b-8.19 - Property Taxable Under Municipal Ordinance.
  31. Receipts from sales of tangible personal property and services taxable under any municipal ordinance which was adopted pursuant to P.L.1947, c.71 (C.40:48-8.15 et...
• Section 54:32b-8.20 - Materials Used To Induce Or Cause Refining Or Chemical Process
  Receipts from sales of materials, such as chemicals and catalysts, used to induce or cause a refining or chemical process, where such materials are...
• Section 54:32b-8.21 - School Textbooks, Exemption From Tax.
  33.Receipts from sales of school textbooks for use by students in a school, college, university or other educational institution, approved as such by the...
• Section 54:32b-8.22 - Sales Tax Exemption For Certain Services, Supplies To Certain Exempt Organizations.
  34. Receipts from sales made to contractors or repairmen of materials, supplies or services for exclusive use in erecting structures or building on, or...
• Section 54:32b-8.25 - Bible Or Similar Sacred Scripture
  Receipts from sales of the Bible or similar sacred scripture of a bona fide church or religious denomination are exempt from the tax imposed...
• Section 54:32b-8.26 - Flags Of The United States Of America Or State Of New Jersey
  Receipts from sales of the flag of the United States of America and of the flag of the State of New Jersey are exempt...
• Section 54:32b-8.27 - Locomotives, Railroad Cars, Other Railroad Rolling Stock And Related Materials
  Receipts from sales of locomotives, railroad cars and other railroad rolling stock, including repair and replacement parts therefor, track materials, and communication, signal and...
• Section 54:32b-8.28 - Buses For Public Transportation
  40. Receipts from sales of buses for public passenger transportation, including repair and replacement parts and labor therefor, to bus companies whose rates are...
• Section 54:32b-8.29 - Sales Tax Exemptions
  Receipts from sales of production machinery, apparatus or equipment for use or consumption directly and primarily in the publication of newspapers in the production...
• Section 54:32b-8.30 - Advertising To Be Published In A Newspaper
  Receipts from the sales of advertising to be published in a newspaper are exempt from the tax imposed under the Sales and Use Tax...
• Section 54:32b-8.32 - Gold Or Silver And Storage
  Receipts from the sales of gold or silver and storage thereof, in the form traded on any contract market or other board of trade...
• Section 54:32b-8.33 - Solar Energy Devices Or Systems
  Receipts from sales of solar energy devices or systems designed to provide heating or cooling, or electrical or mechanical power by collecting and transferring...
• Section 54:32b-8.35 - Exemption For Receipts From Aircraft Sales, Repairs.
  1.Receipts from: a.sales of aircraft and repairs thereto including machinery or equipment to be installed on such aircraft and replacement parts therefor when utilized...
• Section 54:32b-8.36 - Recycling, Treatment, Conveyance Equipment, Exemption From Tax.
  1. a. Receipts from the sales of recycling equipment are exempt from the tax imposed under the "Sales and Use Tax Act." For purposes...
• Section 54:32b-8.39 - Certain Printed Advertising Material Receipts, Exemption From Tax.
  1.Receipts from sales of printed advertising material for distribution to out-of-State recipients and receipts from sales of processing services in connection with distribution of...
• Section 54:32b-8.41 - Commercial Vehicles, Certain Services Or Repairs
  Receipts from installing tangible personal property in, maintaining, servicing or repairing trucks, tractors, trailers or semitrailers by a person who is not engaged, directly...
• Section 54:32b-8.42 - Commercial Vehicles, Certain Rentals, Etc.
  Receipts from the renting, leasing, licensing or interchanging of trucks, tractors, trailers or semitrailers by persons not engaged in a regular trade or business...
• Section 54:32b-8.43 - Commercial Vehicles, Certain; Sales, Leases, Repairs
  Receipts from: (a) sales, renting or leasing of commercial trucks, truck tractors, tractors, semitrailers, and vehicles used in combination therewith, as defined in R.S.39:1-1,...
• Section 54:32b-8.44 - Disposable Household Paper Products Exemption
  1. Receipts from the following are exempt from the tax imposed under the "Sales and Use Tax Act:" sales of disposable household paper products,...
• Section 54:32b-8.45 - Certain Retail Sales; Lower Tax Rate.
  1. a. Receipts of retail sales, except retail sales of motor vehicles, of alcoholic beverages, of specified digital products, and cigarettes as defined in...
• Section 54:32b-8.46 - Receipts From Sale, Exchange, Delivery, Use Of Electricity; Purchase Or Use Of Natural Gas Or Utility Service.
  26. a. Receipts from the sale, exchange, delivery or use of electricity are exempt from the tax imposed under the "Sales and Use Tax...
• Section 54:32b-8.47 - Energy And Utility Service, Certain, Exempt Sales, Refunds.
  33. a. Receipts from the sale or use of energy and utility service to or by a utility corporation or person that was subject...
• Section 54:32b-8.47a - Annual Review Of Financial Records Of Certain Manufacturing Facilities.
  4.The Division of Taxation in the Department of the Treasury shall annually review the financial records of a manufacturing facility that is eligible for...
• Section 54:32b-8.48 - Imprinting Services On Manufacturing Equipment, Exempt.
  1.Receipts from the following services are exempt from the "Sales and Use Tax Act:" imprinting services performed on machinery, apparatus or equipment for use...
• Section 54:32b-8.49 - Film And Video Industry, Sales, Use Tax Exemptions.
  1.a. Receipts from sales of tangible personal property for use or consumption directly and primarily in the production of film or video for sale...
• Section 54:32b-8.50 - Short Title; Receipts From Sales Of Firearm Trigger Locks, Tax Exempt
  1. a. This act shall be known and may be cited as "The Firearm Accident Prevention Act". b.Receipts from sales of firearm trigger locks...
• Section 54:32b-8.51 - Short Title; Receipts From Sales Of Firearm Vaults, Tax Exempt
  1. a. This act shall be known and may be cited as "The Secure Firearm Storage Act". b.Receipts from sales of firearm vaults providing...
• Section 54:32b-8.52 - Certain Receipts For Purchase, Repair Of Limousine, Tax Exempt
  1.Receipts from the sale of a limousine to a person licensed under R.S.48:16-17 to operate a limousine service, and receipts from the repair, including...
• Section 54:32b-8.53 - Rentals Between Certain Closely Related Business Entities, Exemption
  1. a. Receipts from the rental of tangible personal property, on which sales tax was paid or use tax obligations have been satisfied, between...
• Section 54:32b-8.54 - Residential Veterans' Facilities, Sales, Certain, Exempt From Sales And Use Tax.
  1.Receipts from sales at concession stands located in or on the grounds of a State-owned and operated residential veterans' facility operated pursuant to N.J.S.38A:3-6,...
• Section 54:32b-8.55 - Exemption From Sales Tax For Zero Emission Vehicles.
  11. a. Receipts from sales of zero emission vehicles sold on or after the first day of the fourth month following the effective date...
• Section 54:32b-8.55a - Report Of Number Of Zero Emission Vehicles Sold.
  7.Before March 1 annually, all motor vehicle franchisors and motor vehicle franchisees in the State, as defined pursuant to section 1 of P.L.1985, c.361...
• Section 54:32b-8.56 - Certain Prewritten Software, Exemption From Tax; Definitions.
  15.Receipts from sales of prewritten software delivered electronically and used directly and exclusively in the conduct of the purchaser's business, trade or occupation are...
• Section 54:32b-8.57 - Sale-leaseback Transaction, Exemption From Tax.
  16.Receipts from a sale-leaseback transaction are exempt from the tax imposed under the "Sales and Use Tax Act", P.L.1966, c.30 (C.54:32B-1 et seq.). For...
• Section 54:32b-8.58 - Coin-operated Telephone Service Receipts Exempt.
  16. a. Receipts from sales of coin-operated telephone service are exempt from the tax imposed under the "Sales and Use Tax Act," P.L.1966, c.30...
• Section 54:32b-8.59 - Receipts From Certain Telecommunications Services Exempt.
  17.Receipts from telecommunications services provided by a person, or by that person's wholly owned subsidiary, not engaged in the business of rendering or offering...
• Section 54:32b-8.60 - Exemption Of Certain Receipts To, By Postconsumer Manufacturing Facility From Certain Taxes.
  50. a. Receipts from the sale or use of energy and utility service to or by a postconsumer material manufacturing facility for use or...
• Section 54:32b-8.61 - Exemption For Receipts From Sale Of Video Programming Services.
  8.Receipts from sales of video programming services, including video on demand television services, and broadcasting services, including content to provide such services, are exempt...
• Section 54:32b-8.62 - Exemption For Receipts From Sale Of Specified Digital Product.
  9. a. Receipts from sales of a specified digital product that is accessed but not delivered electronically to the purchaser are exempt from the...
• Section 54:32b-9 - Exempt Organizations.
  9. (a) Except as to motor vehicles sold by any of the following, any sale, service or amusement charge by or to any of...
• Section 54:32b-10 - Sale Of Motor Vehicle, Aircraft, Boat, Vessel, Exemption From Tax.
  10. (a) Receipts from any sale of a motor vehicle, an aircraft or a boat or other vessel shall not be subject to the...
• Section 54:32b-11 - Certain Uses Of Property Exempt From Tax.
  11.The following uses of property shall not be subject to the compensating use tax imposed under this act: (1)In respect to the use of...
• Section 54:32b-12 - Collection Of Tax From Customer.
  12. (a) Every person required to collect the tax shall collect the tax from the customer when collecting the price, service charge, amusement charge...
• Section 54:32b-12.1 - Deduction From Taxable Sales For Bad Debts.
  30. a. A seller shall be allowed a deduction from taxable sales for bad debts. b.The amount of the deduction from taxable sales allowed...
• Section 54:32b-13 - Tax Payment Prerequisite To Registration
  Tax payment prerequisite to registration. (a) The Director of the Division of Motor Vehicles in the State Department of Law and Public Safety shall...
• Section 54:32b-14 - Liability For Tax.
  14. (a) Every person required to collect any tax imposed by this act shall be personally liable for the tax imposed, collected or required...
• Section 54:32b-14.1 - Tax Treatment Of Certain Purchases Of Natural Gas, "Eligible Person" Defined.
  34. a. As used in this act, "eligible person" means any person other than a co-generation facility as defined in this act whose last...
• Section 54:32b-15 - Certificate Of Registration; Streamlined Methods.
  15. (a) On or before June 20, 1966, or in the case of persons commencing business or opening new places of business after such...
• Section 54:32b-16 - Records To Be Kept.
  16.Every person required to collect any tax imposed by this act shall keep records of every purchase, purchase for lease, sale or amusement charge...
• Section 54:32b-17 - Returns; Streamlined Systems; Amnesty.
  17. (a) Every person required to collect or pay tax under this act shall on or before August 28, 1966, and on or before...
• Section 54:32b-18 - Payment Of Tax.
  18.Every person required to file a return under this act shall, at the time of filing such return, pay to the director the taxes...
• Section 54:32b-19 - Determination Of Tax
  19. Determination of tax. If a return required by this act is not filed, or if a return when filed is incorrect or insufficient,...
• Section 54:32b-20 - Refunds, Credit.
  20. (a) In the manner provided in this section the director shall refund or credit any tax, penalty or interest erroneously, illegally or unconstitutionally...
• Section 54:32b-20.1 - Credits For Certain Payments By Remitters; No Credit For Certain Tax Payments.
  35. a. A corporation that was subject to tax pursuant to the provisions of P.L.1940, c.5 (C.54:30A-49 et seq.) prior to January 1, 1998...
• Section 54:32b-21 - Review Of Director's Decision
  (a) Appeal to tax court. Any aggrieved taxpayer may, within 90 days after any decision, order, finding, assessment or action of the Director of...
• Section 54:32b-22 - Proceedings To Recover Tax
  (a) Whenever any person required to collect tax shall fail to collect or pay over any tax, penalty or interest imposed by this act...
• Section 54:32b-23 - Actions For Collection Of Tax
  (a) At the request of the Division of Taxation, the Attorney General may bring suit, in the name of this State, in the appropriate...
• Section 54:32b-24 - General Powers Of The Director.
  24.General powers of the director. In addition to the powers granted to the director in this act, the director is hereby authorized and empowered:...
• Section 54:32b-24.1 - Retail Sales Tax In Fourth Class Cities; Collection And Administration By Director; Vendor Liability.
  1. a. The director shall collect and administer any tax imposed pursuant to the provisions of P.L.1947, c.71 (C.40:48-8.15 et seq.), amended and supplemented...
• Section 54:32b-25 - Reference To Tax
  Whenever reference is made in placards or advertisements or in any other publications to any tax imposed by this act, such reference shall be...
• Section 54:32b-26 - Penalties And Interest
  Penalties and interest. (a) Any person failing to file a return or to pay or pay over any tax to the director within the...
• Section 54:32b-27 - Notice And Limitations Of Time
  27. Notice and limitations of time. (a) Any notice authorized or required under the provisions of this act may be given by mailing the...
• Section 54:32b-28 - Uniform Act
  The taxes imposed by this act shall be governed in all respects by the provisions of the State Tax Uniform Procedure Law (subtitle 9...
• Section 54:32b-28.1 - Effective Date Of Rate Change; Conformance With Streamlined Agreement.
  33. a. The effective date of any sales and use tax rate change shall be the first day of a calendar quarter and a...
• Section 54:32b-28.2 - Application Of Definition Of "Lease Or Rental."
  34.Notwithstanding the provisions of P.L.2005, c.126 to the contrary, the definition of "lease or rental" enacted by P.L.2005, c.126 shall be applied only prospectively...
• Section 54:32b-29 - 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...
• Section 54:32b-37 - Sales And Use Tax Review Commission.
  2.There is established a Sales and Use Tax Review Commission in but not of the Department of the Treasury. The commission shall consist of...
• Section 54:32b-38 - Legislation Review Process.
  3. a. It shall be the duty of the commission to review any bill, joint resolution or concurrent resolution introduced in either House of...
• Section 54:32b-39 - Review Of Legislation.
  4.Pursuant to P.L.1999, c.416, the Sales and Use Tax Review Commission shall review every bill, joint resolution, or concurrent resolution introduced in either House...
• Section 54:32b-40 - Support To Commission.
  5. a. The commission shall be entitled to the assistance and services of the employees of any State, county or municipal department, board, bureau,...
• Section 54:32b-41 - Meetings, Hearings.
  6.The commission may meet and hold hearings at the place or places it designates, at which it may request the appearance of officials of...
• Section 54:32b-42 - Rules, Regulations.
  7.The commission may adopt, in accordance with the "Administrative Procedure Act," P.L.1968, c.410 (C.52:14B-1 et seq.), such rules and regulations as it shall deem...
• Section 54:32b-43 - Annual Report.
  8.The commission shall report on its activities by December 31st of each year to the Legislature and may issue periodic reports concerning sales and...
• Section 54:32b-44 - Short Title.
  1.This act shall be known and may be cited as the "Uniform Sales and Use Tax Administration Act." L.2001,c.431,s.1.
• Section 54:32b-45 - Definitions Relative To "Uniform Sales And Tax Administration Act.
  2.As used in this Act: "Agreement" means the Streamlined Sales and Use Tax Agreement; "Certified automated system" means software certified jointly by the states...
• Section 54:32b-46 - Legislative Findings.
  3.The Legislature finds that this State should enter into an Agreement with one or more states to simplify and modernize sales and use tax...
• Section 54:32b-47 - Entry Into Multistate Discussions.
  4.For the purposes of reviewing, amending, or reviewing and amending the Agreement embodying the simplification requirements in section 7 of this act, the State...
• Section 54:32b-48 - Entry Into Streamlined Sales And Use Tax Agreement Authorized.
  5.The State Treasurer is authorized and directed to enter into the Streamlined Sales and Use Tax Agreement with one or more states to simplify...
• Section 54:32b-49 - Existing Law Unaffected.
  6.No provision of the Agreement authorized by this act in whole or part shall invalidate or amend any provision of the law of this...
• Section 54:32b-50 - Requirements For Entry Into Agreement.
  7.The State Treasurer shall not enter into the Streamlined Sales and Use Tax Agreement unless the Agreement requires each state to abide by the...
• Section 54:32b-51 - Purpose Of Agreement.
  8.The Agreement authorized by this Act is an accord among individual cooperating sovereigns in furtherance of their governmental functions. The Agreement provides a mechanism...
• Section 54:32b-52 - Agreement Binds, Inures To Benefit Of Member States.
  9. a. The Agreement authorized by this act binds and inures only to the benefit of this State and the other member states. No...
• Section 54:32b-53 - Certified Service Provider Serves As Agent Of A Seller.
  10. a. A certified service provider is the agent of a seller, with whom the certified service provider has contracted, for the collection and...
• Section 54:32b-54 - "Streamlined Sales Tax Fund;" Use, Administration.
  35. a. There is hereby created in the Department of Treasury a special account, to be known as the "Streamlined Sales Tax Fund." There...
• Section 54:32b-55 - Quarterly Reports Of Certain Revenues Under The Streamlined Agreement.
  36.For each quarterly sales tax reporting period, the Director of the Division of Taxation shall report to the State Treasurer the amount of sales...
• Section 54:32d-1 - State Hotel And Motel Occupancy Fee.
  1. a. In addition to any other tax, assessment or use fee authorized by law, there is imposed and shall be paid a hotel...
• Section 54:32d-2 - Collection, Administration Of Fee; Liability For Fees.
  2. a. The Director of the Division of Taxation shall collect and administer the fee imposed pursuant to section 1 of P.L.2003, c.114 (C.54:32D-1)....
• Section 54:32e-1 - Tax Imposed On Gross Receipts From Cosmetic Medical Procedure; Definitions; Liability For Tax.
  1. a. There is imposed and shall be paid a tax of 6% on the gross receipts from a cosmetic medical procedure, which shall...
• Section 54:32e-2 - Cosmetic Medical Procedure Gross Receipts Tax Phased Out.
  1.Notwithstanding the provisions of section 1 of P.L.2004, c.53 (C.54:32E-1), the tax which shall be paid pursuant to P.L.2004, c.53 (C.54:32E-1) shall be imposed:...
• Section 54:32f-1 - Definitions Relative To Local Tire Management Program; Fee, Imposition, Collection.
  1. a. As used in this section: "Division" means the Division of Taxation in the Department of the Treasury; "Director" means the Director of...
• Section 54:32f-2 - Disbursement, Use Of Fees.
  2.After the Division of Taxation in the Department of the Treasury is reimbursed for costs incurred in the collection of the fee imposed pursuant...
• Section 54:33-1 - Definitions
  As used in chapters 33 to 36 of this title (s. 54:33-1 et seq.): "Estate" and "property" mean the interest of the testator, intestate,...
• Section 54:33-2 - Jurisdiction Of Tax Court
  The tax court on appeal shall have jurisdiction to hear and determine all questions in relation to a tax levied under the provisions of...
• Section 54:33-3 - Rights And Remedies Under Prior Acts Saved
  Except as provided by the acts saved from repeal in section 54:33-4 of this title, nothing contained in chapters 33 to 36 of this...
• Section 54:33-4 - Repeal Of Certain Tax Acts; Taxes And Liens Thereunder Discharged
  L.1927, c. 248, p. 469, entitled "An act to repeal an act entitled "An act to tax intestates' estates, gifts, legacies and collateral inheritance...
• Section 54:33-5 - Powers Of Comptroller Exercised By Tax Commissioner
  The powers and duties heretofore exercised and performed by the state comptroller in relation to the assessment and collection of taxes under chapters 33...
• Section 54:33-6 - Books, Records And Documents; Custody
  The books, accounts, blanks, papers, documents and other records transferred from the custody and control of the comptroller of the treasury of this state...
• Section 54:33-7 - Records Kept By Tax Commissioner
  The state tax commissioner shall keep a record in his department of all returns made by appraisers, cash value of annuities, life estates and...
• Section 54:33-8 - Returns Of Appraisers And Other Data As Privileged Communications
  The returns made by appraisers and all data otherwise gathered by the state tax commissioner, shall be considered privileged communications and shall not be...
• Section 54:33-9 - Appraisers And Employees; Employment By Tax Commissioner
  The state tax commissioner shall appoint all appraisers and employees necessary to carry out the provisions of chapters 33 to 36 of this title...
• Section 54:33-9.1 - District Supervisor In Inheritance Tax Division; Residence Qualification
  No person shall be appointed a district supervisor in the Inheritance Tax Division of the State Tax Department for any county of this State...
• Section 54:33-10 - Apportionment Of Tax Receipts To Counties
  After the close of each fiscal year the state comptroller shall draw his warrant on the state treasurer in favor of the county treasurer...
• Section 54:33-11 - Certain Officers And Employees; Retention
  The officers and employees formerly in the employ of the comptroller of the treasury, who were transferred to and continued as employees of the...
• Section 54:33-12 - Commissioner May Abolish Unnecessary Positions
  The state tax commissioner may, however, abolish any office or position which may be found to be unnecessary.
• Section 54:33-14 - Annual Report
  The Director of the Division of Taxation shall prepare and transmit to the Governor and the Legislature, on or before October 1, 1986 and...
• Section 54:34-1 - Transfers Taxable.
  54:34-1. Except as provided in section 54:34-4 of this Title, a tax shall be and is hereby imposed at the rates set forth in...
• Section 54:34-1.1 - Irrevocable Disposition Of Reserved Income, Rights, Etc., Over Property Transferred 3 Years Prior To Death
  A transfer of property by deed, grant, bargain, sale or gift wherein the transferor is entitled to some income, right, interest or power, either...
• Section 54:34-2 - Transfer Inheritance Tax; Phase-out.
  54:34-2. a. (1) The transfer of property to a husband or wife, or a domestic partner as defined in section 3 of P.L.2003, c.246...
• Section 54:34-2.1 - Mutually Acknowledged Relationship Of Parent And Child; Stepchildren
  The transfer of property passing to any child to whom the decedent for not less than ten years prior to such transfer stood in...
• Section 54:34-3 - Ratio Tax On Transfer Of Property On Nonresident
  A tax shall be assessed on the transfer of property made subject to tax as aforesaid in this state of a nonresident decedent if...
• Section 54:34-4 - Exemptions.
  54:34-4. The following transfers of property shall be exempt from taxation: a.Property passing to or for the use of the State of New Jersey,...
• Section 54:34-5 - Deductions To Ascertain Market Value
  Taxes imposed by chapters 33 to 36 of this title (s. 54:33-1 et seq.) shall be computed upon the clear market value of the...
• Section 54:34-6 - Appointment Of Appraisers
  In order to fix the value of property of persons whose estates are liable to the payment of a tax under this subtitle, whether...
• Section 54:34-7 - Compensation Of Appraisers
  The compensation of an appraiser shall be a sum not exceeding five dollars per day, to be fixed and determined upon by the state...
• Section 54:34-8 - Misconduct Of Appraiser; Penalty
  If an appraiser takes a fee or reward, either directly or indirectly, from an executor or administrator or any other person liable to pay...
• Section 54:34-9 - Making Appraisement; Notice Of; Taking Evidence; Report
  An appraiser appointed pursuant to section 54:34-6 of this title shall forthwith give notice, by mail, to such persons as the state tax commissioner...
• Section 54:34-10 - Failure To Testify Before Appraiser; Penalty
  A person failing to attend before an appraiser after service of a subpoena, or refusing to give information concerning an estate, shall be liable...
• Section 54:34-12 - Levying The Tax; Notice To Parties Interested
  From the report and other data filed in his office pursuant to section 54:34-9 of this title the state tax commissioner shall forthwith assess...
• Section 54:34-13 - Appeal Of Appraisement, Assessment.
  54:34-13. a. Any interested person dissatisfied with the appraisement or assessment so made may appeal therefrom to the tax court within 90 days after...
• Section 54:35-1 - Date When Tax Due
  Taxes under chapters 33 to 36 of this Title (s. 54:33-1 et seq.), shall be due and payable at the death of the testator,...
• Section 54:35-2 - Tax, How Payable; Liability For Nonpayment
  All taxes imposed by chapters 33 to 36 of this title (s. 54:33-1 et seq.), shall be paid to the state tax commissioner to...
• Section 54:35-3 - Delay In Payment; Penalty; Reduction Of Penalty; Interest; Postponement As To Estate Of Member Of Armed Forces
  If such tax is not paid within 8 months after the date on which it became due and payable pursuant to R.S. 54:35-1, the...
• Section 54:35-4 - Bond Required When Payment Delayed
  When executors, administrators, grantees, donees, vendees or trustees fail to pay the tax imposed by chapters 33 to 36 of this Title (section 54:33-1...
• Section 54:35-4.1 - Death Of Person Caused By Wrongful Act, Neglect Or Default; Compensation; Failure To Timely Pay Tax; Interest And Bond
  Notwithstanding the provisions of R.S. 54:35-3 and R.S. 54:35-4, with respect to any sum recovered as compensation for death of a person caused by...
• Section 54:35-5 - Lien Of Tax; Duration
  Notwithstanding the provisions of any other law, taxes heretofore or hereafter imposed, whether levied and assessed or not, under chapters 33 to 36 of...
• Section 54:35-5.1 - Limitation Of Time For Commencing Proceedings To Collect Inheritance Tax
  On the expiration of a period of 15 years after the date when any transfer inheritance tax assessed or assessable under chapters 33 to...
• Section 54:35-5.2 - Effective Date
  This act shall take effect the first day of January, one thousand nine hundred and forty-eight. L.1947, c. 369, p. 1182, s. 2.
• Section 54:35-6 - Deduction Or Collection Of Tax Prior To Distribution
  Any executor, administrator or trustee having a legacy or property in charge or trust for distribution shall deduct the tax therefrom, unless the legacy...
• Section 54:35-7 - Sale Of Property To Pay Tax
  Executors, administrators and trustees may sell so much of the property of the decedent as will enable them to pay the tax, in the...
• Section 54:35-8 - Payment Of Taxes Collected By Executor; Receipt
  Any sum of money retained by an executor, administrator or trustee, or paid into his hands for a tax due under chapters 33 to...
• Section 54:35-9 - Statement Of Payment Of Or Exemption From Tax; Issuance; Record
  When the tax and interest chargeable has been paid in full or secured by bond, or when an estate is determined by the State...
• Section 54:35-10 - Refund Of Erroneous Tax Payment
  When any amount of a tax assessed pursuant to chapters 33 to 36 of this Title (section 54:33-1 et seq.) shall have been paid...
• Section 54:35-10.1 - Applicability
  The provisions of this act shall apply to any tax erroneously paid on or after January 1, 1950. L.1956, c. 54, p. 106, s.
• Section 54:35-11 - Refund When Debts Proved After Legacies And Distributive Shares Paid
  When a debt is proved against the estate of the decedent, after payment of legacies or distribution of property from which the tax has...
• Section 54:35-12 - Notice Of Transfer Of Realty Filed With Tax Commissioner
  When any of the real property of which a decedent dies seized passes to a body politic or corporate, or to a devisee or...
• Section 54:35-13 - Report Of Probate Or Grant Of Letters; Penalty
  The Clerk of the Superior Court or the surrogate of the county shall, within ten days after the probate of a foreign or domestic...
• Section 54:35-14 - Search Of Records Of Clerk Of Superior Court Or Surrogate Of County
  The Director of the Division of Taxation or any of his employees may examine any and all papers, documents and files which now are...
• Section 54:35-15 - Action To Compel Payment Of Taxes
  Any tax which has accrued under chapters thirty-three to thirty-six, inclusive, of this Title (s. 54:33-1 et seq.), and has not been paid, shall...
• Section 54:35-16 - Attorney General To Prosecute Action Against Tax Delinquent
  If the Director of the Division of Taxation shall determine to institute an action pursuant to section 54:35-15 of this Title he shall notify...
• Section 54:35-17 - Information As To Property Taxable; Reward To Informant
  When a resident or nonresident of this state has died or shall hereafter die testate or intestate, seized or possessed of property subject to...
• Section 54:35-18 - Payment Of Reward To Informant
  Upon the collection of such tax, and penalties thereon, if any, the comptroller of the treasury may, on satisfactory proof of the agreement and...
• Section 54:35-19 - Transfer Of Assets
  54:35-19. Unless the Director of the Division of Taxation consents in writing thereto, no State or federally chartered bank, savings bank, savings and loan...
• Section 54:35-20 - Penalty For Failure To Notify Or Obtain Consent Of Tax Commissioner
  A safe deposit company, trust company, bank or other institution or corporation or person failing to serve notice, allow an examination or retain a...
• Section 54:35-21 - Transfer Of Stock Of Domestic Corporation; Notice And Consent Required; Penalty
  No corporation of the state shall transfer any of its stock standing in the name of or belonging to a resident decedent or in...
• Section 54:35-22 - Transfer Of Collateral; Consent Of Tax Commissioner
  A state bank, state banking association, trust company, national bank and national banking association shall, for the purpose of liquidating a loan or debt...
• Section 54:35-23 - Consents To Transfer Assets
  1. Before the Director of the Division of Taxation shall issue any consents to transfer assets of a person dying domiciled in the State...
• Section 54:36-1 - Vested Remainders After Estate For Life Or Years
  When a person shall bequeath or devise, convey, grant, sell or give any property or interest therein, or income therefrom, to a person or...
• Section 54:36-2 - Valuation Of Estates For Life Or Years
  In determining the value of a life estate, annuity, or estate for a term of years, the United States Life Tables, after December 31,...
• Section 54:36-3 - Executory Devises Or Contingent Or Defeasible Estates In Expectancy
  When an instrument creates an executory devise, or an estate in expectancy of any kind or character which is contingent or defeasible, the property...
• Section 54:36-4 - Estates Subject To A Power Of Appointment
  When an instrument creates a power of appointment, the life estate, or estate for a term of years, created and transferred by such instrument...
• Section 54:36-5 - Taxes On Executory Devises, Contingent Future Estates, Estates Subject To Power Of Appointment; When Payable
  A tax on an estate for life, or on an estate for a term of years, levied and assessed as directed by sections 54:36-3...
• Section 54:36-6 - Composition Of Taxes In Certain Estates; Bond In Lieu Of Present Payment
  Where an estate was so created that the remainders or expectant estates therein were of such nature or were so disposed or circumstanced that...
• Section 54:36-7 - Executor Or Trustee Not To Deliver Property Until Tax Paid
  No executor or trustee shall turn over any property of an estate mentioned in sections 54:36-3 to 54:36-6 of this title until the tax...
• Section 54:37-1 - Definitions
  As used in this chapter: "State" includes any territory of the United States, the District of Columbia and any foreign country. "Probate court" means...
• Section 54:37-2 - Construction
  The provisions of this chapter shall be liberally construed so that the state of domicile of a decedent shall receive any death taxes, together...
• Section 54:37-3 - Application Of Chapter; Reciprocity
  This chapter shall not apply to estates of resident decedents and shall apply to the estates of nonresident decedents only when: a. The laws...
• Section 54:37-4 - Original Grant Of Letters; Notice To Domiciliary State
  Within thirty days after the original, not ancillary, qualification in a probate court of this state of an executor of the will of, or...
• Section 54:37-5 - Proof Of Payment Of Death Taxes Of Domiciliary State
  Within eighteen months after so qualifying such executor or administrator shall file with the probate court of this state proof that all death taxes,...
• Section 54:37-6 - Failure To Prove Tax Payment; Notice To Domiciliary State
  If the proof required by section 54:37-5 of this title is not filed within the time therein limited, the clerk of such probate court...
• Section 54:37-7 - Enforcement Of Tax; Action For Accounting; Remission Of Intangibles
  If the official or body charged with the administration of the death tax laws of the domiciliary State shall, within sixty days after a...
• Section 54:37-8 - Final Accounting Not Allowed Until Taxes Paid
  No executor or administrator shall be entitled to a judgment settling his final account or to a discharge in any court of this State...
• Section 54:38-1 - Imposition Of Tax; Amount.
  54:38-1. a. In addition to the inheritance, succession or legacy taxes imposed by this State under authority of chapters 33 to 36 of this...
• Section 54:38-2 - Additional Tax In Certain Cases
  If subsequent to the determination of the tax due under this chapter an additional or increased estate tax shall become payable to the United...
• Section 54:38-3 - Reduction Of Tax; Refund; Time For Filing Application For Refund
  If, subsequent to the determination of the tax due under this chapter, the amount of the Federal estate tax shall be decreased and the...
• Section 54:38-4 - Taxation Of Future Interests After Estate Tax Paid; Credit
  If after the payment of the tax hereby imposed there shall become due and payable a tax upon any future interest in any property...
• Section 54:38-5 - Estate Taxes Due Upon Date Of Death, Extension, Interest
  54:38-5. All taxes imposed by R.S.54:38-1 and R.S.54:38-2 shall become due at the date of death of the decedent and if not paid before...
• Section 54:38-6 - Assessment And Collection; Disposition Of Proceeds; Executors Personally Liable; Liens.
  54:38-6. The Director of the Division of Taxation in the Department of the Treasury shall assess and collect all taxes imposed by this chapter....
• Section 54:38-7 - Copy Of Federal Estate Tax; Alternate Forms.
  54:38-7. The executor, administrator, trustee or other person or corporation liable for the payment of the tax hereunder shall file with the Director of...
• Section 54:38-10 - Jurisdiction Of Tax Court; Claim For Refund.
  54:38-10. a. The tax court on appeal shall have jurisdiction to hear and determine all questions in relation to any tax imposed under the...
• Section 54:38-11 - Funds Out Of Which Tax Is Payable
  The tax imposed by this chapter shall be paid out of the same funds as those from which federal estate taxes are payable.
• Section 54:38-12 - Certificate Of Inheritance Withheld Until Tax Paid; Exception
  The state tax commissioner shall not issue any certificate or other evidence of inheritance, succession or legacy tax paid this state in the estate...
• Section 54:38-13 - Purpose Of Chapter; Liberal Construction
  It is the intent and purpose of this chapter to obtain for this state the benefit of the credit allowed under the provisions of...
• Section 54:38-14 - Estates Subject To Tax
  This chapter shall apply to the estates of all decedents dying hereafter and to the estates of those who died subsequent to February twenty-sixth,...
• Section 54:38-15 - Constitutional Construction
  If for any reason any section or any provision of this chapter shall be questioned in any court, and shall be held to be...
• Section 54:38-16 - Other State Taxes And Liens Unaffected
  Nothing contained in this chapter shall be construed to decrease any inheritance, succession or legacy tax due or to become due the state or...
• Section 54:38a-1 - Reasonable Doubt As To Domicile Of Decedent; Settlement
  1. Where the Director of the Division of Taxation claims that a decedent was domiciled in this state at the time of death and...
• Section 54:38a-2 - Effective Date
  This act shall take effect immediately and shall apply where death occurs on or after its effective date. L.1944, c. 220, p. 761, s.
• Section 54:38a-3 - Compromise And Settlement Of Certain Tax Claims Or Liens; Waiver Of Defenses
  Where any lien or claim for any past due transfer inheritance taxes or estate or transfer taxes shall be brought into question, claimed to...
• Section 54:38a-4 - Payment Pursuant To Compromise
  Any such alteration, revision, compromise or settlement shall be null and void unless the amount agreed to be paid pursuant thereto shall be paid...
• Section 54:38a-5 - Act Cumulative; Liberal Construction
  The provisions of this act shall be construed to be additional legislation on the subject matter covered hereby and not as a revision or...
• Section 54:38a-6 - Partial Invalidity
  The provisions of this act shall be severable and if any part or provision thereof shall be declared to be unconstitutional, invalid or inoperative,...
• Section 54:39-101 - Short Title.
  1.Sections 1 through 49 of this act shall be known and may be cited as the "Motor Fuel Tax Act." L.2010, c.22, s.1.
• Section 54:39-102 - Definitions Relative To Taxation Of Motor Fuel.
  2.For the purposes of P.L.2010, c.22 (C.54:39-101 et al.): "Aviation fuel" means aviation gasoline or aviation grade kerosene or any other fuel that is...
• Section 54:39-103 - Tax Imposed On Fuel Used, Consumed In State.
  3. a. A tax is imposed on fuel used or consumed in this State as follows: (1)Motor fuel: (a)at the rate of 10.5 cents...
• Section 54:39-104 - Measurement By Invoiced Gallons Of Fuel Removed.
  4. a. The tax imposed by section 3 of P.L.2010, c.22 (C.54:39-103) on the use of motor fuel and aviation fuel shall be measured...
• Section 54:39-105 - Records Of Fuel Received, Sold, Used; Report.
  5. a. A supplier, permissive supplier, importer, exporter, blender, distributor, liquefied petroleum gas dealer, or aviation fuel dealer shall keep a record of all...
• Section 54:39-106 - Report To Director.
  6. a. Each supplier, permissive supplier, importer, exporter, blender, distributor, liquefied petroleum gas dealer, or aviation fuel dealer who sells aviation fuel for distribution...
• Section 54:39-107 - Transporter Reports, Registration Of Fuel Conveyance.
  7. a. (1) Transporter reports shall cover monthly periods and shall be submitted within 30 days after the close of the month covered by...
• Section 54:39-108 - Licenses Required For Retail Sale Of Fuel.
  8. a. A retail dealer, an aviation fuel dealer and a liquefied petroleum gas dealer shall, before engaging in the retail sale of fuel,...
• Section 54:39-109 - Terminal Operator's License Required, Report.
  9. a. A person shall, before engaging in the business of a terminal operator, obtain a terminal operator's license from the director, for which...
• Section 54:39-110 - Fuel Presumed To Be Used, Consumed On State Highways To Propel Motor Vehicles.
  10. a. Except as otherwise provided in this act, all fuel delivered in this State in a vehicle fuel supply tank is presumed to...
• Section 54:39-111 - Excise Tax Imposed, Determination Of Liability.
  11. a. An excise tax at the applicable rate determined pursuant to section 3 of P.L.2010, c.22 (C.54:39-103) is imposed for a calendar year...
• Section 54:39-112 - Exemptions From Tax.
  12. a. Fuel used for the following purposes is exempt from the tax imposed by the "Motor Fuel Tax Act," P.L.2010, c.22 (C.54:39-101 et...
• Section 54:39-113 - Tax Exemption For Certain Sales; Documentation From Seller Required.
  13. The exemption under section 12 of P.L.2010, c.22 (C.54:39-112) for sales of fuel sold for use by the United States or any agency...
• Section 54:39-114 - Procedure For Claiming A Refund.
  14. a. To claim a refund in accordance with section 12 of P.L.2010, c.22 (C.54:39-112), a person shall present to the director a statement...
• Section 54:39-115 - Personal Liability For Tax Imposed, Precollected, Paid.
  15.A person who is required to precollect or pay a tax imposed pursuant to P.L.2010, c.22 (C.54:39-101 et al.) shall be personally liable for...
• Section 54:39-116 - Responsibility For Precollection For Fuel Imported From Another State.
  16. Except as otherwise provided by the "Motor Fuel Tax Act," P.L.2010, c.22 (C.54:39-101 et seq.), the tax imposed by section 3 of P.L.2010,...
• Section 54:39-117 - Import Verification Number Required, Certain Circumstances.
  17.An importer that acquires fuel for import by fuel transportation vehicle from a supplier that is not an elective supplier or a permissive supplier,...
• Section 54:39-118 - Elections Permitted By Certain Suppliers.
  18. a. A licensed supplier or licensed permissive supplier may make a blanket election with the director to treat all removals of fuel from...
• Section 54:39-119 - Precollection Remittance To State By Person Removing Fuel From Facility.
  19. a. The tax imposed by section 3 of P.L.2010, c.22 (C.54:39-103), measured by fuel removed from a terminal or refinery in this State,...
• Section 54:39-120 - Liability For Tax By Terminal Operator; Exemptions.
  20. a. The operator of a terminal in this State is jointly and severally liable for the tax imposed by section 3 of P.L.2010,...
• Section 54:39-121 - Election As To Timing Of Remittance By Licensed Distributor.
  21. A licensed distributor who removes fuel from a terminal or refinery who remits the tax through the supplier or permissive supplier, acting as...
• Section 54:39-122 - Evidence Presented By Purchaser.
  22. a. A purchaser desiring to make an election under section 21 of P.L.2010, c.22 (C.54:39-121) shall present evidence to the director that: (1)The...
• Section 54:39-123 - Fiduciary Duty Of Supplier To Remit Tax.
  23. A supplier has a fiduciary duty to remit to the director the amount of tax imposed by P.L.2010, c.22 (C.54:39-101 et al.) paid...
• Section 54:39-124 - Eligibility Of Supplier For Credit.
  24.For a supplier to be eligible for the credit provided by section 23 of P.L.2010, c.22 (C.54:39-123) the supplier shall provide notice to the...
• Section 54:39-125 - Tax Remitted By Electronic Fund Transfer.
  25.If required by the director, all suppliers and other persons required to pay tax pursuant to P.L.2010, c.22 (C.54:39-101 et al.) shall remit tax...
• Section 54:39-126 - Liability For Tax Upon Delivery; Exemptions.
  26. a. If the tax imposed by section 3 of P.L.2010, c.22 (C.54:39-103) is not otherwise precollected, the consumer shall be liable, unless the...
• Section 54:39-127 - Final Report.
  27. a. A licensee shall, upon the discontinuance, sale, or transfer of the business or upon the cancellation, revocation or termination by law of...
• Section 54:39-128 - Application For License; Fee, Term.
  28. a. An applicant for a supplier's, distributor's or terminal operator's license issued pursuant to P.L.2010, c.22 (C.54:39-101 et al.) shall apply in the...
• Section 54:39-129 - Deposits In Lieu Of Bonds.
  29. a. In lieu of any of the bonds required by P.L.2010, c.22 (C.54:39-101 et al.), a licensee may deposit with the director cash,...
• Section 54:39-130 - Supplier's License, Permissive Supplier's License, Posting Of Bond.
  30. a. Before becoming a position holder in a terminal in this State or engaging in a terminal bulk transfer a person shall first...
• Section 54:39-131 - Terminal Operator's License.
  31. a. A person, other than a supplier licensed under section 30 of P.L.2010, c.22 (C.54:39-130), engaged in business in this State as a...
• Section 54:39-132 - Report Of Deliveries Of Fuel In Bulk.
  32.Every railway or railroad company, water transportation company, and every person transporting fuels in bulk, between points within the State, and every railway or...
• Section 54:39-133 - Distributor's License.
  33. a. A person other than a supplier desiring to export fuel to a destination outside of this State shall first obtain a distributor's...
• Section 54:39-134 - Bond Posted By Distributor.
  34.A distributor shall post a bond of not less than three months' total liability for the tax imposed by section 3 of P.L.2010, c.22...
• Section 54:39-135 - Issuance Of License.
  35. a. If the license applicant and bond are approved, the director shall issue a license for the applicant's principal place of business and...
• Section 54:39-136 - Suspension, Revocation Of License.
  36. a. A license required by P.L.2010, c.22 (C.54:39-101 et al.) may be suspended or revoked by the director for a violation of any...
• Section 54:39-137 - Tax Due, Payable On 20th Day Of Month.
  37. If the tax imposed by P.L.2010, c.22 (C.54:39-101 et al.) is not precollected and must be paid by the consumer in accordance with...
• Section 54:39-138 - Provision Of Shipping Document To Driver Of Transportation Vehicle.
  38. a. A terminal operator and a refiner with a facility in this State shall prepare and provide to the driver of every fuel...
• Section 54:39-139 - Requirements For Transportation Of Fuel On Public Highways.
  39. a. A person transporting fuel in a fuel transportation vehicle upon the public highways of this State shall: (1)Carry on board the shipping...
• Section 54:39-140 - Reliance On Representation Of Transporter, Shipper, Agent.
  40.The supplier and the terminal operator may rely for all purposes of P.L.2010, c.22 (C.54:39-101 et al.) on the representation by the transporter, the...
• Section 54:39-141 - Payment Of Tax Required.
  41. a. A person shall not sell, use, deliver, or store in this State, or import for sale, use, delivery or storage in this...
• Section 54:39-142 - Requirements For Operation Of Fuel Transportation Vehicle.
  42. a. Except as provided in subsection c. of this section, a person shall not operate a fuel transportation vehicle that is engaged in...
• Section 54:39-143 - Conditions For Entering Onto State Highways Transporting Fuel.
  43. a. If a distributor acquires fuel destined for this State which has neither been dyed in accordance with the Internal Revenue Code and...
• Section 54:39-144 - Prohibited Use Of Dyed Fuel.
  44. a. A person shall not operate or maintain a motor vehicle on any public highway in this State with dyed fuel contained in...
• Section 54:39-145 - Notice Provided.
  45.A notice stating "DYED DIESEL FUEL, NONTAXABLE USE ONLY, PENALTY FOR TAXABLE USE" or "DYED KEROSENE, NONTAXABLE USE ONLY, PENALTY FOR TAXABLE USE" shall...
• Section 54:39-146 - Inspections Permitted By Director.
  46. a. The director, upon presenting appropriate credentials may conduct inspections and remove samples of fuel to determine the coloration of diesel fuel and...
• Section 54:39-147 - Audit, Examination Authorized.
  47. a. The director is authorized to audit and examine the records, books, papers, and equipment of a licensee or other person selling, transporting,...
• Section 54:39-148 - Additional Powers Of Director.
  48.In addition to the powers granted to the director by P.L.2010, c.22 (C.54:39-101 et al.), the director is authorized and empowered: a.to make, adopt...
• Section 54:39-149 - Disposition Of Moneys Received From Taxes On Aircraft Fuel.
  49.Moneys received from taxes on fuel used in aircraft, pursuant to subsection b. of section 3 of P.L.2010, c.22 (C.54:39-103), shall be accounted for...
• Section 54:39-150 - Tax On Fuel Held In Storage.
  50. a. There is levied a tax on fuel held in storage as of the close of the business day preceding January 1, 2011....
• Section 54:39a-1 - Short Title
  This act shall be known and may be cited as the "Motor Fuels Use Tax Act of 1963." L. 1963, c. 44, s. 1....
• Section 54:39a-1.1 - Operation, Effect Of 1995 Amendments
  13. a. Notwithstanding the provisions of section 1 of P.L.1995, c.347, to the contrary, the change in definition of subject vehicles in subsection (b)...
• Section 54:39a-2 - Definitions.
  2.For the purpose of this act, unless inconsistent with the context: (a)"User" means every person who operates or causes to be operated any qualified...
• Section 54:39a-3 - User's Tax
  3. Every user shall pay a tax equivalent to the rate per gallon of the motor fuel tax which is in effect for the...
• Section 54:39a-4 - Quarterly Reports; Exemptions
  4. Every user shall, on or before the last day of January, April, July and October of each year, make to the director such...
• Section 54:39a-5 - Quarterly Payments; Calculation
  The tax hereby imposed shall be paid by each user quarterly to the director on or before the last day of the month following...
• Section 54:39a-6 - Computation Of Fuel Use; Records
  6. The amount of motor fuels used in the operations of any user within this State shall be computed to be such proportion of...
• Section 54:39a-8 - Credit For Motor Fuel Tax Paid
  8. Every user subject to the tax hereby imposed shall be entitled to a credit against such tax paid equivalent to the rate per...
• Section 54:39a-9 - Records
  9. Every user shall keep records, in such form as the director reasonably may prescribe, as will enable the user to report and enable...
• Section 54:39a-10 - Identification Cards, Markers; Registration Fee; Permit; Revocation
  10. a. Upon application to the director, in such form as the director may prescribe, the director shall issue to every user a motor...
• Section 54:39a-11 - Examination Of Returns, Assessment Of Additional Taxes, Etc.
  11. a. The examination of returns and the assessment of additional taxes, penalties and interest shall be as provided by the State Tax Uniform...
• Section 54:39a-19 - Claim For Refund
  19. Except with respect to payment of a special assessment imposed by the director pursuant to section 11 of P.L.1963, c.44 (C.54:39A-11), or R.S.54:49-5...
• Section 54:39a-20 - False Statements; Violations; Penalties
  20. a. (1) Any person who shall willfully and knowingly make a false statement orally, or in writing, or in the form of a...
• Section 54:39a-21 - Additional Taxes And Fees
  The taxes and fees imposed on users under this act are in addition to any taxes and fees of whatever character imposed on such...
• Section 54:39a-22 - Enforcement Assistance
  The Division of State Police in the Department of Law and Public Safety and any other State agency are hereby authorized and directed to...
• Section 54:39a-23 - Availability Of Records Of Other Agencies
  The records of any other State agency to the extent that the same may be pertinent to the administration and enforcement of this act...
• Section 54:39a-24 - Regulations, International Fuel Tax Agreement
  24. a. The director shall from time to time promulgate such regulations as may be necessary for the effective enforcement of this act. b....
• Section 54:39a-29 - "Motor Fuel Use Tax Distribution Fund" Created
  12.There is created within the State General Fund a special fund to be known as the "motor fuel use tax distribution fund" into which...
• Section 54:40a-1 - Short Title
  This act shall be known and may be cited as the "Cigarette Tax Act." L.1948, c. 65, p. 153, s. 101.
• Section 54:40a-2 - Cigarette Tax Definitions.
  102. For the purposes of this act and unless otherwise required by the context: a."Cigarette" means any roll for smoking made wholly or in...
• Section 54:40a-3 - Licenses Required
  After the effective date of this act, no person shall engage in, or conduct the business of manufacturing, purchasing, selling, consigning or distributing cigarettes...
• Section 54:40a-4 - License; Issuance, Fees.
  202. a. All licenses shall be issued by the director, who shall make rules and regulations respecting applications therefor and issuance thereof. b.The following...
• Section 54:40a-4.1 - Sign Required; Violations, Penalties.
  2.Notwithstanding any other provision of law to the contrary, a person to whom a license is issued pursuant to P.L.1948, c.65 (C.54:40A-1 et seq.)...
• Section 54:40a-4.2 - Sale Of Single, Less Than Packs Of 20; Violations, Fine.
  1. a. A person shall not sell, offer for sale, give away or deliver single cigarettes, as defined in section 102 of P.L.1948, c.65...
• Section 54:40a-4.3 - Enforcement Of Single, Less Than Packs Of 20 Sale Violations.
  2.A penalty imposed under this act shall be collected pursuant to the "Penalty Enforcement Law of 1999," P.L.1999, c.274 (C.2A:58-10 et seq.), in a...
• Section 54:40a-5 - Revocation Of License
  The director may, upon notice and after hearing, suspend or revoke the license or all licenses issued to any person under this act who...
• Section 54:40a-6 - License Required In Addition To Other License
  Any license required by this act shall be in addition to any and all other licenses which may be required by law. L.1948, c....
• Section 54:40a-7 - Reports Required; Penalty Required For Not Filing Reports.
  205. Every licensed distributor shall file with the director on or before the twentieth day of each month, a report in such form as...
• Section 54:40a-7.1 - Monthly Report Produced By Director.
  3.The director shall produce a monthly report listing the quantity of cigarettes sold in this State by distributors, aggregated by manufacturer and by brand...
• Section 54:40a-8 - Tax Imposed; Rate.
  301. Tax imposed; rate. A tax is hereby imposed on the sale, use or possession for sale or use within this State of all...
• Section 54:40a-9 - Sales To The State And Political Subdivisions Of The State
  The taxes imposed by this act are hereby levied upon any sales of cigarettes made to the State Government or any department, institution, or...
• Section 54:40a-9.1 - Sales By Licensed Manufacturers To Licensed Distributors
  No tax imposed by this act shall be levied upon cigarettes in possession of licensed manufacturers prior to delivery to duly licensed distributors or...
• Section 54:40a-10 - Sales Exempt From Taxes
  No tax imposed by this act shall be levied upon cigarettes or the sale of cigarettes which this State is prohibited from taxing under...
• Section 54:40a-11 - Director To Provide Revenue Stamps.
  401. a. Director to provide revenue stamps. The taxes imposed and levied by this act shall be paid through the use of stamps, except...
• Section 54:40a-11.1 - Cost Study
  Within six months following the effective date of this 1987 amendatory and supplementary act and not less than every two years thereafter, the director...
• Section 54:40a-12 - Distributors Shall Not Sell Stamps; Exceptions
  Licensed distributors shall not sell, borrow, loan, buy or exchange unstamped cigarettes or stamps to, from or with other licensed distributors; exception cigarettes bearing...
• Section 54:40a-13 - Credit Sales Of Revenue Stamps
  The director, in his discretion, may permit a licensed distributor to pay for revenue stamps within thirty days after the date of purchase; provided,...
• Section 54:40a-14 - Manner Of Affixing Stamps
  The director shall regulate and prescribe the manner of affixing and canceling stamps. L.1948, c. 65, p. 161, s. 404.
• Section 54:40a-15 - Distributors To Affix Stamps.
  405. Distributors to affix stamps. a.Unless stamps have been previously affixed, the stamps required by this act shall be affixed to packages of cigarettes...
• Section 54:40a-16 - Nonacceptance Of Unstamped, Illegally Stamped Cigarettes.
  406. Wholesale dealers and retail dealers shall not accept deliveries of unstamped or illegally stamped cigarettes. Wholesale dealers and retail dealers shall not accept...
• Section 54:40a-17 - Use Of Stamp Metering Machine.
  407. The director, if the director shall determine that it is practicable in any case to permit licensed distributors to impress on or attach...
• Section 54:40a-18 - Sale Of Stamps To Out-of-state Distributors
  In case the director shall find that the collection of any tax imposed by this act would be facilitated thereby, he may authorize, under...
• Section 54:40a-19 - Redemption And Refund Of Stamps
  The director shall redeem any unused or mutilated, but identifiable, stamps that any distributor or dealer may present for redemption, and refund therefor the...
• Section 54:40a-20 - Power Of Director To Administer Act
  The director is hereby authorized and empowered to administer and enforce the provisions of this act and in pursuance thereof to make and enforce...
• Section 54:40a-21 - State Tax Uniform Procedure Law Applicable
  The provisions of the State Tax Uniform Procedure Law, R.S. 54:48-1 et seq., shall be applicable to the administration of this act. Every person...
• Section 54:40a-22 - Power To Appoint Assistants; Special Agents; Powers
  The director may, subject to the provisions of Title 11 of the Revised Statutes, as amended and supplemented, appoint a State supervisor to assist...
• Section 54:40a-23 - Records To Be Kept By Taxpayer; Inventories
  Every taxpayer shall keep complete and accurate records of all sales. The kind and form of such records may be prescribed by the director...
• Section 54:40a-24 - Penalties; Jurisdiction; Disposition; Costs; Expenses.
  601. a. Penalties. Any person who shall engage in any business or activity for which a license is required under the provisions of this...
• Section 54:40a-24.1 - Penalty For Selling Cigarettes Not Of Employer's Manufacture.
  10.Any manufacturer's representative, as defined in this act, who sells or exchanges cigarettes other than those of his employer's manufacture shall be liable to...
• Section 54:40a-25 - Possessing Cigarettes Not Bearing Required Revenue Stamps.
  602. Possessing cigarettes not bearing required revenue stamps. Any wholesale dealer or retail dealer who violates the provisions of section four hundred six of...
• Section 54:40a-26 - Refusal Or Failure To Produce Records.
  603. Any person engaged in the business of manufacturing, purchasing, selling, consigning, shipping, distributing, or transporting cigarettes, who shall refuse or fail to produce,...
• Section 54:40a-27 - Interfering With Administration Of The Act.
  604. Any person who prevents or hinders the director or any designated assistant from making a cigarette inventory, examination and full inspection of any...
• Section 54:40a-28 - Sale Of Cigarettes Without Required Stamp, Violations.
  605. Any person who sells cigarettes without the stamp or stamps required by this act being affixed thereto or cigarettes stamped in violation of...
• Section 54:40a-28.1 - Possession Of Cigarettes Without Proper Stamp, Violations.
  2.Any person, other than a licensee permitted under this act to possess any unstamped cigarettes, who possesses 2,000 but fewer than 20,000 cigarettes without...
• Section 54:40a-29 - Forging Or Counterfeiting Revenue Stamps
  Forging or counterfeiting revenue stamps a. Any person who falsely or fraudulently makes, forges, alters, or counterfeits, or causes or procures to be falsely...
• Section 54:40a-29.1 - Offenses Involving Counterfeit Cigarettes.
• Section 54:40a-30 - Unstamped Cigarettes Subject To Confiscation.
  607. Unstamped cigarettes subject to confiscation. a.All cigarettes, subject to the tax imposed by this act, to which stamps have not been affixed, as...
• Section 54:40a-32 - Records; Possession And Transportation Of Unstamped Cigarettes; Seizure And Confiscation Of Vessel Or Vehicles.
  609. Records; possession and transportation of unstamped cigarettes; seizure and confiscation of vessel or vehicles. Every person who shall transport cigarettes not stamped as...
• Section 54:40a-32.1 - Cigarette Vending Machines, Certain Circumstances, Seized, Sealed.
  9.Any cigarette vending machine not bearing a proper license or identification, or which is found to contain unstamped packages of cigarettes, or cigarettes bearing...
• Section 54:40a-37 - Proceeds Of The Collection Of Taxes And License Fees To Be Paid To State Treasurer
  All taxes, fees, penalties and interest received or collected by the director, pursuant to the provisions of this act, shall be paid to the...
• Section 54:40a-37.1 - Cancer Research Fund
  The sum of $1,000,000.00 of the tax collected pursuant to section 301 of P.L.1948, c.65 (C.54:40A-8), shall be deposited by the State Treasurer in...
• Section 54:40a-38 - Appropriation For Enforcement Of Act
  The sum of two hundred thirty thousand dollars ($230,000.00) is hereby appropriated for the purpose of carrying out the provisions of this act, and...
• Section 54:40a-39 - Appropriation For Refund Claims
  For the period beginning July first, one thousand nine hundred and forty-eight, and ending June thirtieth, one thousand nine hundred and forty-nine, there is...
• Section 54:40a-40 - Powers Of Director Upon Approval Of Act
  Immediately upon approval of this act the director shall take such action and make all necessary provisions to put said act into full operation...
• Section 54:40a-41 - Constitutionality
  The provisions of this act shall be severable and if for any reason any section or any provision hereof shall be determined to be...
• Section 54:40a-42 - Repealer
  All acts and parts of acts inconsistent with the provisions of this act are hereby repealed; provided, however, that nothing contained herein shall be...
• Section 54:40a-43 - Effective Date
  This act shall take effect on the first day of July, one thousand nine hundred and forty-eight. L.1948, c. 65, p. 172, s. 707.
• Section 54:40a-44 - Advertisements; Penalties Therefor.
  6.No radio or television broadcast originating in this State, or newspaper, or other publication published in this State, shall accept an advertisement from any...
• Section 54:40a-45 - Tobacco Industry Advisory Council; Membership; Report
  To advise and consult with the director and the supervisor in the administration and enforcement of the Cigarette Tax Act and the Unfair Cigarette...
• Section 54:40a-46 - Short Title.
  1.This act shall be known and may be cited as the "Cigarette Sales Act." L.2005,c.85,s.1.
• Section 54:40a-47 - Findings, Declarations Relative To Out-of-state Cigarette Sales.
  2.The Legislature hereby finds and declares that: a.Currently, the federal Jenkins Act, 15 U.S.C. s.375 et seq., requires any person that sells or transfers...
• Section 54:40a-48 - "Face-to-face Sale" Defined.
  3.As used in this act, face-to-face sale'' means a sale in which the purchaser is in the physical presence of the seller or the...
• Section 54:40a-49 - Conditions For Non-face-to-face Sale Of Cigarettes.
  4.A person shall not engage in a retail sale of cigarettes in this State unless the sale is a face-to-face sale, except that a...
• Section 54:40a-50 - Additional Penalties, Schedule.
  5.In addition to any other remedies provided by law, the Director of the Division of Taxation in the Department of the Treasury shall assess...
• Section 54:40a-51 - Annual Report.
  6.The Director of the Division of Taxation in the Department of the Treasury shall provide the Speaker of the General Assembly, the Senate President,...
• Section 54:40a-52 - Vending Machine Sales Unaffected.
  7.This act shall not prohibit any lawful sale of a tobacco product that occurs by means of a vending machine. L.2005,c.85,s.7.
• Section 54:40a-53 - Other Laws Applicable.
  8.Nothing in this act shall relieve the seller of cigarettes from any other applicable requirement of law relating to the sale of cigarettes. L.2005,c.85,s.8.
• Section 54:40a-54 - Short Title.
  1.This act shall be known and may be cited as the "The Reduced Cigarette Ignition Propensity and Firefighter Protection Act." L.2007, c.86, s.1.
• Section 54:40a-55 - Findings, Declarations Relative To Reduced Cigarette Ignition Propensity.
  2.The Legislature finds and declares that: a.Cigarettes are the leading cause of fire deaths in this State and the nation; b.Each year in the...
• Section 54:40a-56 - Definitions Relative To Reduced Cigarette Ignition Propensity.
  3.For the purposes of this act: "Agent" shall mean any person authorized by the State to purchase and affix tax stamps on packages of...
• Section 54:40a-57 - Testing, Certification Required For Sale Of Cigarettes; Exceptions.
  4. a. Except as provided in subsection g. of this section, no cigarettes may be sold or offered for sale in this State or...
• Section 54:40a-58 - Certification Submitted To Director By Manufacturer; "Reduced Cigarette Ignition Propensity And Firefighter Protection Act Enforcement Fund."
  5. a. Each manufacturer shall submit to the director a written certification attesting that: (1)Each cigarette listed in the certification has been tested in...
• Section 54:40a-59 - Marking Of Cigarettes As Certified.
  6. a. Cigarettes that are certified by a manufacturer in accordance with section 5 of this act shall be marked to indicate compliance with...
• Section 54:40a-60 - Violations, Penalties.
  7. a. A manufacturer, wholesale dealer, agent or any other person or entity who knowingly sells or offers to sell cigarettes, other than through...
• Section 54:40a-61 - Rules, Regulations.
  8. a. The director may promulgate rules and regulations, pursuant to the "Administrative Procedure Act," P.L.1968, c.410 (C.52:14B-1 et seq.), necessary to effectuate the...
• Section 54:40a-62 - Procedures For Enforcement.
  9.To enforce the provisions of this act, the Attorney General and the director are hereby authorized to examine the books, papers, invoices and other...
• Section 54:40a-63 - "Fire Prevention And Public Safety Fund."
  10.There is hereby established in the State Treasury a special fund to be known as the "Fire Prevention and Public Safety Fund." The fund...
• Section 54:40a-64 - Construction Of Act As To Foreign Sales.
  11.Nothing in this act shall be construed to prohibit any person or entity from manufacturing or selling cigarettes that do not meet the requirements...
• Section 54:40a-65 - Preemption By Adoption Of Federal Standard.
  12.This act shall be inoperative if a federal reduced cigarette ignition propensity standard that preempts this act is adopted and becomes effective. L.2007, c.86,
• Section 54:40a-66 - Conflicting Local Ordinances, Preemption.
  13.Notwithstanding any other provision of law, local governmental units of this State shall not enact or enforce any ordinance or other local law or...
• Section 54:40b-1 - Short Title
  Sections 1 through 14 of this act shall be known and may be cited as the "Tobacco Products Wholesale Sales and Use Tax Act."
• Section 54:40b-2 - Definitions.
  2.As used in sections 2 through 14 and section 20 of this act: "Consumer" means a person except a distributor, manufacturer or wholesaler who...
• Section 54:40b-3 - Tax Of 30 Percent Imposed On Wholesale Sale, Use, Distribution Of Tobacco Product.
  3. a. There is imposed a tax of 30% upon the wholesale price upon the sale, use or distribution of a tobacco product within...
• Section 54:40b-3.1 - Tax Imposed Upon Sale, Use, Distribution Of Moist Snuff.
  3. a. There is imposed a tax upon the sale, use or distribution of moist snuff within this State by a distributor or wholesaler...
• Section 54:40b-4 - Payment Of Tax By Distributor, Wholesaler.
  4.Every distributor or wholesaler shall be liable to pay the tax when it has sold or otherwise disposed of the tobacco product to the...
• Section 54:40b-5 - Liability For Payment Of Tax.
  5. a. Every distributor or wholesaler required to pay the tax imposed by this act shall be personally liable for the tax imposed under...
• Section 54:40b-6 - Filing Of Certificate Of Registration, Issuance Of Certificate Of Authority.
  6.Within 15 days from the effective date of this act, or in the case of distributors or wholesalers commencing business or opening new places...
• Section 54:40b-7 - Records Of Charges, Amounts To Be Kept By Distributor, Wholesaler.
  7.Every distributor or wholesaler required to pay any tax imposed by this act shall keep records of every charge for and of all amounts...
• Section 54:40b-8 - Contents Of Return.
  8. a. Every distributor or wholesaler required to pay tax under this act shall on or before August 20, 1990, and on or before...
• Section 54:40b-9 - Payment Of Taxes; Bond; Security.
  9.Every distributor or wholesaler required to file a return under this act shall, at the time of filing the return, pay to the director...
• Section 54:40b-10 - Estimation Of Taxes; Notice Of Determination.
  10.If a return required by this act is not filed, or if a return when filed is incorrect or insufficient, the amount of tax...
• Section 54:40b-11 - Taxes Governed By 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, R.S.54:48-1 et...
• Section 54:40b-12 - Powers Of Director.
  12.In addition to the powers granted in this act, the director may: a.Make, adopt and amend rules and regulations appropriate to the carrying out...
• Section 54:40b-13 - Penalties And Interest For Failure To File Return, Pay Taxes
  Any person failing to file a return or to pay or pay over any tax to the director within the time required by this...
• Section 54:40b-13.1 - Seizure Of Certain Contraband Tobacco Products And Cigarettes.
  1. a. All tobacco products subject to the tax imposed under P.L.1990, c.39 (C.54:40B-1 et seq.), on which the tax has not been paid...
• Section 54:40b-14 - Appeal To Tax Court; Claim For Refund.
  14. a. Any aggrieved taxpayer may, within 90 days after any decision, order, finding, assessment or action of the director made pursuant to the...
• Section 54:41-1 - Short Title
  This subtitle shall be known as the "Alcoholic beverage tax law."
• Section 54:41-2 - Definitions
  54:41-2. As used in this subtitle: "Alcoholic beverages" means liquors, beer, wines and sparkling wine, as defined in this section. "Beer" means beer, lager...
• Section 54:41-3 - Interest Of Employees In Alcoholic Beverage Business Prohibited; Suspension Or Dismissal
  No officer or employee of the division of the state tax department which shall be concerned with the administration of the provisions of this...
• Section 54:41-4 - Expense Of Administration; Appropriations
  The expense of administering this subtitle shall be paid by the treasurer upon the vouchers of the commissioner, out of the moneys collected pursuant...
• Section 54:41-5 - Disposition Of Taxes, Penalties, And Interest; Credited To State
  All moneys received and collected by the commissioner in accordance with the provisions of this subtitle shall be accounted for and forwarded by him...
• Section 54:42-1 - Administrative Powers; Regulations; Requiring Bond; Certificate Of Compliance; Report On Status Of Bond
  The Director of the Division of Taxation in the Department of the Treasury may carry into effect and execute the provisions of this subtitle...
• Section 54:42-2 - Examination Of Papers And Premises; Oaths; Re-examination
  The commissioner shall have power, whenever he deems it expedient, to make or cause to be made by his deputies, directors, or other employees,...
• Section 54:42-3 - Hearings
  The commissioner, his deputies, directors, or other employee so designated by him shall have power to conduct hearings and to administer oaths to, and...
• Section 54:42-4 - Subpoenas For Witnesses; Fees
  The director shall have power by subpoena, to compel the attendance of witnesses and the production of any books, records, papers, vouchers, accounts and...
• Section 54:42-5 - Procedure To Compel Witnesses To Attend And To Testify
  If a person subpoenaed to attend any hearing fails to appear, be examined or to answer any question, or to produce any books, records,...
• Section 54:42-6 - Deputies And Other Employees; Appointment; Tenure
  In the administration of this subtitle, the commissioner may appoint one or more deputies and such other employees as he may deem necessary, and...
• Section 54:42-7 - Dismissal Of Employees
  The commissioner may dismiss any deputies who shall be appointed to employment in the beverage tax division of the State Tax Department after this...
• Section 54:43-1 - Tax Rates.
  54:43-1. Tax rates. There are hereby levied and imposed upon any sale of alcoholic beverages made within this State or upon any delivery of...
• Section 54:43-1.1 - Deposit Of Tax Collected In Alcohol Education, Rehabilitation And Enforcement Fund
  Beginning on July 1, 1992, there shall annually be deposited in the Alcohol Education, Rehabilitation and Enforcement Fund established pursuant to section 3 of...
• Section 54:43-1.2 - Rules, Regulations
  The Director of the Division of Alcoholic Beverage Control in the Department of Law and Public Safety in conjunction with the Director of the...
• Section 54:43-1.3 - Allocation Of Amounts Collected
  5. Any amounts collected pursuant to the "Alcoholic Beverage Tax Law," R.S.54:41-1 et seq., from a restricted brewery license issued pursuant to subsection 1c....
• Section 54:43-2 - No Tax On Beverages Shipped Out Of State; Exception
  No tax imposed by this subtitle shall be payable on any sale of alcoholic beverages by any State licensee for resale and consumption outside...
• Section 54:43-2.1 - Army Or Navy Personnel Organizations, Sales To Not Taxable
  No tax imposed by chapter 43 of Title 54 of the Revised Statutes shall be payable on any sale of alcoholic beverages by any...
• Section 54:43-3 - Tax To Be Paid But Once
  Nothing in this subtitle shall require the payment of such tax more than once on any alcoholic beverages sold within this state.
• Section 54:43-4 - Sale Of Alcoholic Beverage Warehouse Receipts Not Taxable Sales
  For the purposes of this subtitle, sales of warehouse receipts, given upon the storage of alcoholic beverages in United States Customs or United States...
• Section 54:43-5 - Cancellation Of Sale Or Destruction Of Alcoholic Beverages; Credit Or Refund Of Tax
  Where a sale has been rescinded or canceled and the alcoholic beverages if delivered have been returned, or where alcoholic beverages have been destroyed...
• Section 54:43-6 - Tax Upon Alcoholic Beverages Involved In Illegal Acts; Persons Liable; Estimate Of Tax Liability; Other Provisions Invoked
  A tax shall be levied and imposed, at the rates provided in the subtitle to which this act is a supplement, upon the seizure,...
• Section 54:44-1 - When Tax Due And Payable; Penalties; Exception
  The taxes imposed by this subtitle shall be due and payable at the time of the first sale or delivery, as the case may...
• Section 54:44-2 - Tax A Debt; Proceedings To Recover; Preferred In Insolvency; Certificate Of Indebtedness
  The taxes imposed by this subtitle and interest and penalties thereon from the time the same shall be due and payable until the same...
• Section 54:44-2.1 - Additional Or Alternative Remedy For Enforcement Of Lien; Warrant By Commissioner; Procedure
  To enforce the lien created by section 54:44-2 of the Revised Statutes and as an additional remedy, or an alternative to the remedy provided...
• Section 54:44-3 - Certification Of Debt; Judgment; Docket; Procedure Thereon
  54:44-3. As an additional or alternative remedy, the director may issue a certificate to the Clerk of the Superior Court that any person is...
• Section 54:44-4 - Release Of Lien; Reassessment Of Tax Or Penalty; Payment; Satisfaction Of Judgment; Joint And Several Liability
  The Director of the Division of Taxation in the Department of the Treasury, upon application made to him may release any property from the...
• Section 54:44-5 - Compromise Of Claims
  The commissioner may compromise any claim for taxes, penalties, or interest, which shall be alleged to be due pursuant to the provisions of this...
• Section 54:44-5.1 - Compromise Or Cancellation Of Tax
  The commissioner shall have power to compromise or cancel any tax in the sum of not more than fifteen dollars ($15.00), heretofore or hereafter...
• Section 54:44-6 - Certificate To Issuing Authorities; Fee
  The Director of the Division of Taxation in the Department of the Treasury, whenever requested by any person licensed pursuant to the provisions of...
• Section 54:45-1 - Bi-monthly Reports To Director; Payment Of Tax; Failure To File; Penalty; Remission
  Every person who, within this State, shall manufacture, distribute, transport, store, warehouse, import, offer for sale or sell any alcoholic beverages or who shall...
• Section 54:45-2 - Records
  Every person, who, within this State, shall manufacture, import, distribute, transport, store, warehouse, sell or offer for sale alcoholic beverages, or who shall engage...
• Section 54:45-3 - Commissioner's Records; Authentication; Confidential Character; Use In Court
  The commissioner shall keep a record of all of his official acts and shall preserve copies of all decisions, rules, regulations and orders made...
• Section 54:45-4 - Preservation Of Reports
  All reports filed with the commissioner pursuant hereto shall be preserved for five years and thereafter may be destroyed by order of the commissioner....
• Section 54:45-5 - Examination, Assessment, Protest
  54:45-5. a. (Deleted by amendment, P.L.1992, c.175). b. (Deleted by amendment, P.L.1992, c.175). c. (Deleted by amendment, P.L.1992, c.175). d. (Deleted by amendment, P.L.1992,...
• Section 54:45-6 - Claim For Refund.
  54:45-6. Any taxpayer, at any time within four years after the payment of any original or additional tax assessed against the taxpayer may file...
• Section 54:45-7 - Service Of Notice; Presumptive Evidence
  Any notice required to be given by the commissioner pursuant to this subtitle may be served personally or by mailing the same to the...
• Section 54:46-1 - Appeals From Decisions Of Director Of Division Of Taxation
  Any person who shall be aggrieved by any decision of the Director of the Division of Taxation denying any hearing requested hereunder, or by...
• Section 54:46-2 - Refunds Upon Appeal
  If by the decision or order of the tax court, or of any court of competent jurisdiction, the taxpayer shall be adjudged to be...
• Section 54:47-3 - Failure To File Report; Filing Of False Or Fraudulent Report
  Any person who shall fail to file any report required to be filed pursuant to the provisions of this subtitle, or shall file or...
• Section 54:47-4 - False Swearing; False Testimony; Misdemeanor
  Any person who shall knowingly swear to, affirm, or verify any false or fraudulent statement, or who, being under oath, shall testify falsely at...
• Section 54:47-5 - Sales And Deliveries Prohibited Unless Tax Paid Or Secured; Misdemeanor
  Any person who shall sell or cause to be sold any alcoholic beverages in this state or who shall deliver or cause to be...
• Section 54:47-6 - Punishment For Violation
  Any person who shall violate any of the provisions of this subtitle, by any act or omission not heretofore mentioned in this chapter, shall...
• Section 54:47-7 - Suspension Or Revocation Of License
  In case any person having a license to manufacture, distribute, transport, store, warehouse, import or sell alcoholic beverages, or warehouse receipts, receipts, certificates, contracts...
• Section 54:47-8 - Gift Or Gratuity To Commissioner Or Employee
  In case the holder of a license or permit issued pursuant to the provisions of Title 33 of the Revised Statutes, as amended, or...
• Section 54:47a-1 - Short Title
  This act shall be known and may be cited as the "Poultry Products Promotion Council and Tax Act." L.1957, c. 47, p. 84, s.
• Section 54:47a-2 - Definitions
  The following words and phrases, when used in this act, shall have the meanings respectively ascribed to them: "Council" the agency created by this...
• Section 54:47a-3 - Imposition Of Tax; Rate
  There is hereby levied and imposed upon any sale, delivery or use within this State of poultry feed except poultry feed to be used...
• Section 54:47a-4 - Single Payment; Tax As Levy On Grower
  Nothing in this act shall require the payment of such tax more than once on any poultry feed sold, delivered, or used within this...
• Section 54:47a-5 - Liability Of State And Municipalities
  No State, county, municipality, or any agency thereof shall be required to pay the tax imposed by this act. L.1957, c. 47, p. 85,...
• Section 54:47a-6 - Collection By Distributor; Liability For Tax
  Every distributor of poultry feed shall charge and collect, or pay, as the case may be, and shall be liable for, the tax imposed...
• Section 54:47a-7 - Report Of Distributor; Contents; Payment Of Tax
  Every distributor of poultry feed shall on or before February 1 and August 1 in each year file with the department a report of...
• Section 54:47a-8 - Record Of Poultry Feed; Inspection
  Every distributor of poultry feed shall keep a record of all poultry feed handled by him as a distributor of poultry feed which record...
• Section 54:47a-9 - Violations; Penalties; Enforcement
  Any distributor of poultry feed who shall falsely or fraudulently make any report required by this act or who shall evade or violate any...
• Section 54:47a-10 - Continued Violations; Injunction
  Continued or threatened continued violations of this act may be restrained by the Superior Court in a civil action brought by the department, but...
• Section 54:47a-11 - Deposit Of Moneys; Appropriations; Purposes Of Use
  All moneys received from the tax imposed by this act, including any fines and forfeitures collected under the provisions of this act, shall be...
• Section 54:47a-12 - Poultry Products Promotion Council; Membership; Qualifications; Appointments; Term; Vacancies; Compensation
  There is hereby created in the Department of Agriculture the Poultry Products Promotion Council to consist of 11 members, who shall be citizens of...
• Section 54:47a-13 - Organization Of Council; Election Of Officers; Quorum
  The council shall organize as soon as practicable after their appointment by electing a chairman, vice chairman and secretary from amongst its membership to...
• Section 54:47a-14 - Rules And Regulations; Employment Of Personnel; Duties And Compensation; Records Of Council; Annual Report
  The council subject to the approval of the State Board of Agriculture shall make and promulgate rules and regulations for the administration and to...
• Section 54:47a-15 - Estimate Of Revenues; Submission To State Board Of Agriculture; Inclusion In Budget
  The council shall annually prepare an itemized estimate of revenues from collection of the tax and of proposed expenditures which shall be submitted to...
• Section 54:47a-16 - Promotion Programs
  The council subject to the approval of the State Board of Agriculture shall conduct such programs of promotion of the products of the poultry...
• Section 54:47a-17 - Appropriation
  In addition to any other appropriation to the Department of Agriculture there is hereby appropriated to the department for the use of the council...
• Section 54:47a-18 - Effective And Operative Dates
  This act shall take effect immediately but shall be inoperative as to the imposition of any tax until July 1, 1957. L.1957, c. 47,...
• Section 54:47b-1 - Title
  This act shall be known and may be cited as the "White Potato Industry Promotion and Tax Act." L.1957, c. 169, p. 600, s.
• Section 54:47b-2 - Definitions
  The following words and phrases, when used in this act, shall have the meanings respectively ascribed to them: "Council" the White Potato Industry Council...
• Section 54:47b-3 - Excise Tax
  There is hereby levied and imposed upon any sale, delivery, or use within this State of seed potatoes an excise tax at the rate...
• Section 54:47b-4 - Single Payment Of Tax; Liability Of Grower
  Nothing in this act shall require the payment of such tax more than once on any seed potatoes sold, delivered, or used within this...
• Section 54:47b-5 - Distributors To Collect Tax; Exception
  Every distributor of seed potatoes shall charge and collect, or pay, as the case may be, and shall be liable for, the tax imposed...
• Section 54:47b-6 - Payment Of Tax; Report
  Every distributor of seed potatoes shall on or before August 1 in each year file with the department a report of all seed potatoes...
• Section 54:47b-7 - Records Of Distributor
  Every distributor of seed potatoes shall keep a record of all seed potatoes handled by him as a distributor of seed potatoes which record...
• Section 54:47b-8 - Violations; Penalty
  Any distributor of seed potatoes who shall falsely or fraudulently make any report required by this act or who shall evade or violate any...
• Section 54:47b-9 - Injunction
  Continued or threatened continued violations of this act may be restrained by the Superior Court in a civil action brought by the department, but...
• Section 54:47b-10 - Seed Potato Tax Account; Expenditures
  All moneys received by the department from the tax imposed by this act, including any fines and forfeitures collected under the provisions of this...
• Section 54:47b-11 - Council; Qualifications; Term; Vacancies; Compensation
  There is hereby created in the Department of Agriculture the White Potato Industry Council to consist of 8 members, of whom 5 shall be...
• Section 54:47b-12 - Organization Of Council
  The council shall organize as soon as practicable after their appointment at the call of the Secretary of Agriculture by electing a chairman, vice-chairman...
• Section 54:47b-13 - Rules And Regulations; Employment; Records; Report
  The council, subject to the approval of the State board, shall make and promulgate rules and regulations for the administration and to effectuate the...
• Section 54:47b-14 - Estimate Of Revenues
  The council shall annually prepare an itemized estimate of revenues from collection of the tax and of proposed expenditures which shall be submitted to...
• Section 54:47b-15 - Promotion Of Industry
  The council, subject to the approval of the State Board of Agriculture, shall conduct such programs of promotion of the white potato industry of...
• Section 54:47b-16 - Appropriation
  There is hereby appropriated to the Department of Agriculture for use of the council during the first year of its operation the sum of...
• Section 54:47b-17 - Effective Date
  This act shall take effect immediately but shall be inoperative as to the imposition of any tax until 60 days after its approval. L.1957,...
• Section 54:47c-1 - Title
  This act shall be known and may be cited as the "Asparagus Industry Promotion and Tax Act." L.1959, c. 18, p. 86, s. 1.
• Section 54:47c-2 - Definitions
  The following words and phrases, when used in this act, shall have the meanings respectively ascribed to them: "Council" the New Jersey Asparagus Industry...
• Section 54:47c-3 - Excise Tax
  There is hereby levied and imposed upon any sale, delivery, or use of asparagus produced within the State and sold for processing within the...
• Section 54:47c-4 - Single Payment Of Tax; Liability Of Grower
  Nothing in this act shall require the payment of such tax more than once on any asparagus sold, delivered or used. The liability for,...
• Section 54:47c-5 - Liability Of State And Municipalities
  No State, county, municipality or any agency thereof shall be required to pay the tax imposed by this act. L.1959, c. 18, p. 88,...
• Section 54:47c-6 - Collection By Distributor, Processor, Grower-distributor Or Farmers Market; Liability For Tax
  Every distributor, processor, grower-distributor or farmers market handling asparagus shall charge and collect, or pay, as the case may be, and shall be liable...
• Section 54:47c-7 - Report Accompanying Payment Of Tax
  Every distributor, processor, grower-distributor or farmers market handling asparagus shall on or before August 1 in each year, file with the department a record...
• Section 54:47c-8 - Record Of Asparagus Handled; Inspection
  Every distributor, processor, grower-distributor or farmers market handling asparagus shall keep a record of all asparagus handled by him as a distributor or processor,...
• Section 54:47c-9 - Violations; Penalties; Enforcement
  Any distributor, processor, grower-distributor or farmers market handling asparagus who shall falsely or fraudulently make any report required by this act or who shall...
• Section 54:47c-10 - Continued Violations; Injunction
  The continued or threatened continued violation of this act may be restrained by the Superior Court in a civil action brought by the department,...
• Section 54:47c-11 - Collection Of Tax By Department; Enforcement Of Act
  The department shall collect the tax imposed by this act through its authorized agents and enforce the provisions of the act. L.1959, c. 18,...
• Section 54:47c-12 - Deposit Of Moneys; Appropriation And Use; Purposes
  All moneys received from the tax imposed by this act, including any fines and forfeitures collected under the provisions of this act, shall be...
• Section 54:47c-13 - Asparagus Industry Council; Membership; Appointment; Term; Vacancies; Compensation
  There is hereby created in the New Jersey Department of Agriculture the New Jersey Asparagus Industry Council to consist of 10 members who are...
• Section 54:47c-14 - Organization Of Council
  The council shall organize as soon as practicable after their appointment at the call of the Secretary of Agriculture by electing a chairman, vice-chairman...
• Section 54:47c-15 - Rules And Regulations; Employment Of Personnel; Records; Annual Report
  The council, subject to the approval of the State Board of Agriculture, shall make and promulgate rules and regulations for the administration and to...
• Section 54:47c-16 - Estimate Of Revenues; Submission To Department Of Agriculture; Inclusion In Budget
  The council shall annually prepare an itemized estimate of revenues from collection of the tax and of proposed expenditures which shall be submitted to...
• Section 54:47c-17 - Appropriation
  There is hereby appropriated to the Department of Agriculture for use of the council during the first year of its operation the sum of...
• Section 54:47d-1 - Short Title
  This act shall be known and may be cited as the "Apple Industry Promotion and Tax Act." L.1959, c. 80, p. 201, s. 1.
• Section 54:47d-2 - Definitions
  The following words and phrases, when used in this act, shall have the meanings respectively ascribed to them: "Council" --the New Jersey Apple Industry...
• Section 54:47d-3 - Imposition Of Tax; Rate; Exemption
  There is hereby levied and imposed upon any sale, delivery, or use of apples produced within the State an excise tax at the rate...
• Section 54:47d-4 - Report Of Grower; Payment Of Tax
  Every grower of apples shall on or before the fifteenth day of each October, January, April and July, file with the department a record...
• Section 54:47d-5 - Form Of Report; Contents
  Such report shall be made on forms prescribed and furnished by the department and shall contain such information as the department and council shall...
• Section 54:47d-6 - Record Of Apples Produced; Inspection
  Every grower of apples shall keep a record of all apples produced and sold by him--which record shall be open to inspection by the...
• Section 54:47d-7 - Violations; Penalties; Enforcement
  Any grower who shall falsely or fraudulently make any report required by this act or who shall evade or violate any of the provisions...
• Section 54:47d-8 - Continued Violations; Injunction
  The continued or threatened continued violation of this act may be restrained by the Superior Court in a civil action brought by the department,...
• Section 54:47d-9 - Collection Of Tax By Department; Enforcement
  The department shall collect the tax imposed by this act through its authorized agents and enforce the provisions of the act. L.1959, c. 80,...
• Section 54:47d-10 - Deposit Of Moneys; Appropriations; Purposes Of Use
  All moneys received from the tax imposed by this act, including any fines and forfeitures collected under the provisions of this act, shall be...
• Section 54:47d-11 - Apple Industry Council; Membership; Appointments; Terms; Vacancies
  There is hereby created in the New Jersey Department of Agriculture the New Jersey Apple Industry Council to consist of 9 members of whom...
• Section 54:47d-12 - Compensation Of Council Members
  The members of the council shall serve without compensation but shall be entitled to be reimbursed for expenses incurred in the performance of their...
• Section 54:47d-13 - Organization Of Council; Election Of Officers; Quorum
  The council shall organize as soon as practicable after their appointment at the call of the Secretary of Agriculture by electing a chairman, vice-chairman...
• Section 54:47d-14 - Rules And Regulations; Employment Of Personnel; Duties And Compensation; Records Of Council; Annual Report
  The council shall make and promulgate rules and regulations subject to the approval of State Board of Agriculture for the administration and to effectuate...
• Section 54:47d-15 - Budget Request
  Such proposal of expenditures shall be included in the regular budget request of the Department of Agriculture under the heading "New Jersey Apple Industry...
• Section 54:47d-16 - Appropriation
  There is hereby appropriated to the Department of Agriculture for use of the council during the first year of its operation the sum of...
• Section 54:47e-1 - Short Title
  This act shall be known and may be cited as the "Sweet Potato Industry Promotion and Assessment Act." L.1966, c. 283, s. 1.
• Section 54:47e-2 - Definitions
  Following words and phrases, to be used in this act, shall have the meanings respectively ascribed to them: "Processor" --a person who receives or...
• Section 54:47e-3 - Imposition Of Assessment; Rate; Liability
  There is hereby levied and imposed upon any sale, delivery or use of sweet potatoes produced within the State an assessment at the rate...
• Section 54:47e-4 - Report Of Distributor, Processor, Grower-distributor Or Farmers Market; Payment Of Assessment
  Every distributor, processor, grower-distributor or farmers market handling sweet potatoes shall on or before each February 1 and August 1, file with the department...
• Section 54:47e-5 - Form Of Report; Contents
  Such report shall be made on forms prescribed and furnished by the department and shall contain such information as the department shall require for...
• Section 54:47e-6 - Record Of Sweet Potatoes Handled; Inspection
  Every distributor, processor, grower-distributor or farmers market handling sweet potatoes shall keep a record of all sweet potatoes handled by him. Which record shall...
• Section 54:47e-7 - Violations; Penalty; Enforcement
  Any distributor, processor, grower-distributor or farmers market who shall falsely or fraudulently make any report required by this act or who shall evade or...
• Section 54:47e-8 - Continued Violations; Injunction
  Continued or threatened violation of this act may be restrained by the Superior Court in a civil action brought by the department, but no...
• Section 54:47e-9 - Collection Of Assessment By Commission; Enforcement
  The commission shall collect the assessment imposed by this act through its authorized agents and enforce the provisions of the act. L.1966, c. 283,...
• Section 54:47e-10 - Deposit Of Moneys; Appropriations; Purpose Of Use
  All moneys received from the assessment imposed by this act, including any fines and forfeitures collected under the provisions of this act, shall be...
• Section 54:47e-11 - Sweet Potato Industry Commission; Membership; Appointments; Terms; Vacancies
  There is hereby created in the Department of Agriculture the New Jersey Sweet Potato Industry Commission to consist of 15 members, of whom 11...
• Section 54:47e-12 - Compensation
  The members of the commission shall serve without compensation, but shall be entitled to be reimbursed for expenses incurred in the performance of their...
• Section 54:47e-13 - Organization Of Commission; Election Of Officers; Quorum
  The commission shall organize as soon as practicable after their appointment by electing a chairman, vice-chairman and secretary from its membership to serve for...
• Section 54:47e-14 - Rules And Regulations; Employment Of Personnel; Records Of Proceedings; Annual Report
  The commission subject to the approval of the State Board of Agriculture shall promulgate rules and regulations for the implementation and administration of this...
• Section 54:47e-15 - Budget Request
  The commission shall annually prepare an itemized estimate of revenues from collection of the assessment and of proposed expenditures which shall be submitted to...
• Section 54:47e-16 - Appropriation
  In addition to any other appropriation to the Department of Agriculture there is hereby appropriated to the department for the use of the commission...
• Section 54:47e-17 - Continuation Of Program; Referendum
  After this act has been in effect for 3 years, a referendum will be conducted among the sweet potato growers of the State to...
• Section 54:48-1 - Short Title
  54:48-1. This subtitle may be cited as the State Uniform Tax Procedure Law. Amended 1983, c.36, s.46; 1999, c. 208, s.12.
• Section 54:48-2 - Definitions.
  54:48-2. As used in this subtitle: "Commissioner" means the Director of the Division of Taxation in the Department of the Treasury. "Department" means the...
• Section 54:48-3 - Purpose Of Subtitle
  The purpose of this subtitle is to provide as far as feasible a uniform procedure to be followed by taxpayers in relation to any...
• Section 54:48-4 - Application Of Subtitle
  When any law of this state heretofore or hereafter enacted levies or imposes any state tax, unless expressly prohibited by the law imposing or...
• Section 54:48-4.1 - Tax Payments By Electronic Funds Transfer; Definitions.
  1. a. All tax payments described in subsection b. of this section, other than those payments enumerated in subsection c. of this section, shall...
• Section 54:48-4.2 - Definitions Relative To Establishment Of Automated State Tax Payment System.
  1. As used in this act: "Cardholder" means the person or organization named on the face of a credit card or debit card to...
• Section 54:48-4.3 - Establishment Of Card Payment, Electronic Funds Transfer System.
  2. Subject to the provisions of section 3 of P.L.1996, c.2 (C.54:48-4.4), the director may establish a card payment system or electronic funds transfer...
• Section 54:48-4.4 - Assessment, Collection Of Service Charges.
  3. Notwithstanding the provisions of any other law to the contrary and if not legally prohibited by an issuer or by an organization whose...
• Section 54:48-5 - Other Remedies Unaffected
  Nothing in this subtitle shall be construed as depriving the state or the commissioner of any remedy for the enforcement of any state tax...
• Section 54:48-6 - Preparation Of Statements Of Taxpayers' Rights
  8. The Director of the Division of Taxation shall prepare statements that set forth in simple and nontechnical terms: a. the procedural and substantive...
• Section 54:48-7 - Applicability Of Act
  42. a. Sections 2 and 3 of this act concerning the assessment of penalties shall apply to penalties for failures to file, underpayments and...
• Section 54:49-1 - Tax A Debt And Lien; Preference; Proceeds Paid To Commissioner
  The taxes, fees, interest and penalties imposed by any such State tax law, or by this subtitle, from the time the same shall be...
• Section 54:49-2 - Security For Payment Of Tax
  The commissioner may require a bond or other security satisfactory to him, for the payment of any taxes, interest, and penalties imposed pursuant to...
• Section 54:49-3 - Interest, Penalty On Unpaid Tax
  54:49-3. Any taxpayer who shall fail to pay any State tax on or before the day when the same shall be required by law...
• Section 54:49-3.1 - Date Deemed Delivery Date, Acceptable Methods Of Filing; Transmittal As Filing.
  13. a. Except as another payment method may be specified by law, a tax return, report, notice, petition, protest, claim or other document to...
• Section 54:49-4 - Late Filing Penalty.
  54:49-4. a. In addition thereto any taxpayer failing to file a return with the director within the time prescribed under the act imposing such...
• Section 54:49-4.1 - Violations Of Registration Requirements; Penalties.
  5.A business organization that fails to provide a copy of a business registration as required pursuant to section 1 of P.L.2001, c.134 (C.52:32-44 et...
• Section 54:49-5 - Arbitrary Assessment Where Taxpayer Withholds Report
  If any taxpayer shall fail to make any report as required by any state tax law, the commissioner may make an estimate of the...
• Section 54:49-6 - Examination Of Return, Report; Assessment Of Additional Tax
  54:49-6. a. After a return or report is filed under the provisions of any State tax law, the director shall cause the same to...
• Section 54:49-7 - Arbitrary Assessment Where Taxpayer Intends Absconding; Concealment; Immediate Payment Demanded
  If the commissioner finds that a taxpayer designs quickly to depart from this state or to remove therefrom his property, or any property subject...
• Section 54:49-8 - Payment Of Special Assessments; Fifteen-day Period
  All taxes, penalties and interest assessed pursuant to the provisions of sections 54:4-5 and 54:49-7 of this Title, unless earlier payment is provided by...
• Section 54:49-9 - Penalty For Nonpayment Of Special Assessment
  If such taxes, penalties and interest so assessed pursuant to sections 54:49-5 and 54:49-7 of this Title shall not be paid within the said...
• Section 54:49-9.1 - 50% Of Assessment For Civil Fraud
  If any part of an assessment is due to civil fraud, there shall be added to the tax an amount equal to 50% of...
• Section 54:49-10 - Penalties, Interest, Collection Costs As Part Of Tax.
  54:49-10. All penalties and interest when imposed by this or by any State tax law as well as the fee imposed for the cost...
• Section 54:49-11 - Remittance, Waiving Of Penalty
  54:49-11. a. If the failure to pay any such tax when due is explained to the satisfaction of the director, he may remit or...
• Section 54:49-12 - Alternate Remedy, Effect Of Judgment, Procedure
  54:49-12. As an additional remedy, the Director of the Division of Taxation may issue a certificate to the Clerk of the Superior Court that...
• Section 54:49-12.1 - Fees For Cost Of Collection.
  8. a. If any State tax is not paid within the time prescribed by law, and the director issues a certificate of debt pursuant...
• Section 54:49-12.2 - Agreements For Collection, Fraud Prevention Services.
  1. a. Notwithstanding any other provision of law, the director may enter into agreements with one or more private persons, companies, associations or corporations...
• Section 54:49-12.3 - Compensation For Debt Collection Services
  2. As part of any such agreement, the director may provide that compensation for the debt collection services may be added to the taxes,...
• Section 54:49-12.4 - Provision Of Taxpayer Information.
  3.The provisions of subsection a. of R.S.54:50-8 notwithstanding, the director may provide such taxpayer information as is necessary for the provider of debt collection...
• Section 54:49-12.5 - Regulations
  4. The director is authorized to promulgate regulations and take other necessary or useful measures for the purpose of efficiently administering this act, securing...
• Section 54:49-12.6 - Division Of Taxation Fee For Returned Check
  41. The Director of the Division of Taxation may in the director's discretion charge a fee of $50 for each check, received for payment...
• Section 54:49-12.7 - Reciprocal Debt Collection Agreement With Federal Government.
  1.The State Treasurer or the State Treasurer's designee may enter into a reciprocal collection and offset of indebtedness agreement with the federal government, pursuant...
• Section 54:49-12.8 - Definitions Relative To Reciprocal Debt Collection Agreement.
  2.As used in sections 2 through 6 of P.L.2006, c.32 (C.54:49-12.8 through 54:49-12.12): "Federal official" means a unit or official of the federal government...
• Section 54:49-12.9 - Powers Of Federal Official.
  3. a. A federal official may: (1)Certify to the State Treasurer the existence of a person's delinquent non-tax liability owed by the person to...
• Section 54:49-12.10 - Certification By Federal Official To State Treasurer.
  4. a. A certification by a federal official to the State Treasurer shall include: (1)the full name and address of the person and any...
• Section 54:49-12.11 - Powers Of State Treasurer.
  5.The State Treasurer may: a.certify to a federal official the existence of a person's delinquent non-tax and tax liability owed by the person to...
• Section 54:49-12.12 - Certification By State Treasurer To Federal Official.
  6.A certification by the State Treasurer to the federal official shall include: a.the full name and address of the person and any other names...
• Section 54:49-13 - Release Of Property From Lien
  The director, upon application made to him and upon the payment of an amount equal to the cost of collection may release any property...
• Section 54:49-13a - Levy, Sale Of Property Of Person Liable For Any State Tax
  As an additional or alternate remedy, the director may issue a warrant, directed to the sheriff of any county commanding him to levy upon...
• Section 54:49-13.1 - Reinstatement Of Corporation, Procedure
  1. Whenever in respect to any taxpaying corporation, the Clerk of the Superior Court or of any former court has or shall have entered...
• Section 54:49-14 - Filing Of Refund Claim.
  54:49-14. a. Any taxpayer, at any time within four years after the payment of any original or additional tax assessed against him, unless a...
• Section 54:49-15 - Examination Of Claim For Refund
  54:49-15. If upon examination of such claim for refund, it shall be determined by the director that there has been an overpayment of tax,...
• Section 54:49-15.1 - Interest On Overpayment
  7. For tax paid with respect to reports or returns due on and after the first day of the sixth month following the July...
• Section 54:49-16 - Refund, Credit To Taxpayer
  a. Where no questions of fact or law are involved and it appears from the records of the director that any moneys have been...
• Section 54:49-17 - Repayment Of Deposit; Application Of Deposit, Refund To Indebtedness
  When, to secure compliance with any of the provisions of any State tax law or of the State Tax Uniform Procedure Law, R.S. 54:48-1...
• Section 54:49-18 - Filing Of Protest
  54:49-18. a. If any taxpayer shall be aggrieved by any finding or assessment of the director, he may, within 90 days after the giving...
• Section 54:49-19 - Set Off Against Contract Payment Tax; Notification
  1. a. Whenever any taxpayer under contract to provide goods or services to the State of New Jersey or its agencies or instrumentalities, and...
• Section 54:49-20 - Set-off For Partner, Shareholder; Notification
  2. a. Notwithstanding any provision of law to the contrary, whenever any partnership or S corporation under contract to provide goods or services or...
• Section 54:50-1 - General Powers Of Commissioner
  The commissioner is hereby authorized and empowered to carry into effect the provisions of this subtitle, and in pursuance thereof may make and enforce...
• Section 54:50-2 - Examination, Investigation
  a. For the purpose of administering the State Tax Uniform Procedure Law, or any State tax law, the director, whenever he deems it expedient,...
• Section 54:50-2.1 - Agent Of Taxpayer; Written Authorization; Display To Representative Of Division Of Taxation
  When an examination of the books, records, papers, vouchers or accounts of a taxpayer is conducted on the premises of an agent of the...
• Section 54:50-2.2 - Taxpayer Interview
  10. An employee of the Division of Taxation, in connection with an in-person interview with a taxpayer relating to the determination or collection of...
• Section 54:50-3 - Hearings
  The commissioner or any employee of the state tax department by him thereunto designated, may conduct hearings, administer oaths to, and examine under oath,...
• Section 54:50-4 - Issuance Of Subpoenas; Fees
  The Director of the Division of Taxation or his deputies may by subpoena compel the attendance of witnesses and the production of any books,...
• Section 54:50-5 - Procedure To Compel Witnesses To Attend And To Testify
  If a person subpoenaed to attend any hearing under this subtitle fails to appear, be examined or answer any question, or produce any books,...
• Section 54:50-6 - Service Of Notice
  54:50-6. a. Any notice required to be given by the director pursuant to the State Tax Uniform Procedure Law, R.S.54:48-1 et seq., may be...
• Section 54:50-6.1 - Notices Of Assessment, Rights Of Taxpayers
  9. a. All notices of assessment related to final audit determination and "Notice and Demand for Payment of Tax" letters will be sent by...
• Section 54:50-7 - Commissioner's Records; Authentication; Fee
  The commissioner shall keep a record of all his official acts and shall preserve copies of all rules, regulations, decisions and orders made by...
• Section 54:50-8 - Confidentiality.
  54:50-8. a. The records and files of the director respecting the administration of the State Uniform Tax Procedure Law or of any State tax...
• Section 54:50-9 - Certain Officers Entitled To Examine Records.
  54:50-9. Nothing herein contained shall be construed to prevent: a.The delivery to a taxpayer or the taxpayer's duly authorized representative of a copy of...
• Section 54:50-9.1 - Report To Aid Study Of Past, Present Discrimination In State Employment And Contracting, Tax Information, Certain.
  1. a. The Secretary of State, in overseeing the fulfillment of those duties assigned to the Governor's Study Commission on Discrimination in State Employment...
• Section 54:50-10 - Reports Preserved For Two Years
  All reports filed with the commissioner pursuant to this subtitle shall be preserved for two years and thereafter may be destroyed by order of...
• Section 54:50-12 - Definitions
  1. As used in P.L.1973, c.367 (C.54:50-12 et seq.): a. "taxes" means all taxes, fees, penalties, and interest owing under any State tax law;...
• Section 54:50-13 - Merger, Consolidations; Dissolutions; Conditions
  2. Until all taxes owing by it have been paid, or provided for as set forth in section 4 of P.L.1973, c.367 (C.54:50-15): a....
• Section 54:50-14 - Certificates, Various; Secretary Of State's Duties
  3. The Secretary of State shall not: a. accept for filing a certificate of dissolution of a domestic corporation; b. issue a certificate of...
• Section 54:50-15 - Issuance Of Tax Certificate
  4. The Director of the Division of Taxation shall, upon application, issue a certificate evidencing that a business entity's taxes have been paid or...
• Section 54:50-16 - Required Evidence
  5. The Director of the Division of Taxation may require, as a condition of issuing a certificate evidencing that a business entity's taxes have...
• Section 54:50-17 - Undertaking, Certification Executed Under Oath
  6. Any written undertaking or certificate to be filed by a business entity with the Director of the Division of Taxation as provided in...
• Section 54:50-18 - Personal Liability For Violations Or False Certification
  7. Any officer, director, partner, member or manager of a business entity who is instrumental in a business entity violating section 2 of P.L.1973,...
• Section 54:50-19 - Repeals
  Section 12 of the Corporation Business Tax Act (C. 54:10A-12) and R.S. 54:50-11 are repealed. L.1973, c. 367, s. 8, eff. Jan. 7, 1974.
• Section 54:50-20 - Tax Preparer To Sign Return, Provide Tax Identification Number
  A person who is a tax preparer with respect to any State tax return or claim for refund, shall sign the return or claim...
• Section 54:50-21 - Failure To Follow Provisions Of State Tax Uniform Procedure Law
  The failure to do any act required to be done by or under the provisions of the State Tax Uniform Procedure Law, R.S. 54:48-1...
• Section 54:50-22 - Reproduction Admissible In Evidence
  If the Division of Taxation, in the regular course of business or activity has kept or recorded any State tax return, report, application, payment,...
• Section 54:50-23 - Write Off Of Debts Classified Uncollectible
  The Director of the Division of Taxation may write off those tax debts that are classified as uncollectible arising from the nonpayment of any...
• Section 54:50-24 - Definitions Relative To State Agency Information.
  1.As used in this act: "Business entity" means any person, including but not limited to an individual who is a sole proprietor, that uses...
• Section 54:50-25 - Information Required By State Agency
  2. Notwithstanding any other provision of law, each State agency, as part of the procedure for granting, renewing, amending, supplementing, or reinstating the license...
• Section 54:50-26 - Information Furnished By State Agency.
  3. a. Notwithstanding any other provision of law, a State agency shall, upon request of the director, furnish the following information with respect to...
• Section 54:50-26.1 - Preliminary Notice To Business Entity.
  3.If the director does not already possess the information set forth in paragraph (3) of subsection a. of section 3 of P.L.1995, c.158 (C.54:50-26)...
• Section 54:50-26.2 - Responsibility Of State Agency Concerning Identification Of Licensees.
  4.It shall be the responsibility of a State agency to require federal social security numbers and federal taxpayer identification numbers, as appropriate, from its...
• Section 54:50-26.3 - Review, Verification Of Tax Compliance Status.
  5. a. (1) Following the preliminary notice required by subsection a. of section 3 of P.L.2004, c.58 (C.54:50-26.1), the director shall review the State...
• Section 54:50-27 - Information, Report Not Government Record, Confidentiality.
  4.Notwithstanding any other provision of law, the information and report to be furnished by the State agency to the director shall not constitute a...
• Section 54:50-29 - Authority To Sell, Transfer, Assign Right, Title, Interest In State Tax Indebtedness, Taxpayer Rights.
  1. a. The State Treasurer shall have the authority to sell, transfer or assign all right, title and interest in any State tax indebtedness...
• Section 54:50-30 - Sale, Transfer, Assignment To Highest Bidder.
  2.All sales, transfers or assignments of indebtedness and liens represented by certificates of debt shall be to the highest bidder after public advertisement for...
• Section 54:50-31 - Entitlement To Remedies.
  3.The purchaser, transferee or assignee of any State tax indebtedness and lien represented by a certificate of debt shall be entitled to exercise all...
• Section 54:50-32 - Provision Of Taxpayer Information, Confidentiality.
  4.Notwithstanding the provisions of subsection a. of R.S.54:50-8 to the contrary, the Director of the Division of Taxation may provide the purchaser, transferee or...
• Section 54:50-33 - Warrant Of Satisfaction.
  5.The purchaser, transferee or assignee of the indebtedness and lien represented by the certificate of debt shall promptly file any warrant of satisfaction with...
• Section 54:50-34 - Deposit Of Proceeds.
  6.All proceeds received by the State Treasurer from the sale, transfer or assignment of State tax indebtedness and lien represented by certificates of debt...
• Section 54:50-35 - Authority Of Director.
  7.The Director of the Division of Taxation is authorized to promulgate regulations and take other necessary or useful measures for the purpose of efficiently...
• Section 54:50-36 - Immunity From Damages.
  8.Under no circumstances shall any purchaser, transferee, or designee have any legal recourse against the State or its officers or employees for any damages...
• Section 54:50-37 - Definitions Relative To Reporting Of Certain Account Information By Financial Institutions; Report Requirements.
  1. a. For purposes of this section: "Account" means a demand deposit account, checking or negotiable order of withdrawal account, savings account, time deposit...
• Section 54:50-38 - Notification To Director Of Proposed Sale, Transfer, Assignment Of Business Assets; Claim For State Taxes; Exemptions.
  5. a. (1) Whenever a person shall make a sale, transfer, or assignment in bulk of any part or the whole of the person's...
• Section 54:50-39 - Tax Clearance Certificate Required For Certain Awards; Incentive.
  1. a. A department or agency of State government, including independent authorities and instrumentalities of the State, shall, as a precondition to the award...
• 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 of taxation. a. Any party who is dissatisfied with the judgment, action or determination...
• Section 54:51a-2 - Direct Appeal To Tax Court In Certain Cases
  54:51A-2. Direct appeal to tax court in certain cases. Where any taxpayer or taxing district shall file a direct appeal to the Tax Court...
• 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, E and F (Exempt Property) from provisions of subsection b. of R.S.54:51A-1. Class 3B...
• Section 54:51a-4 - Review And Revision Of Equalization Tables
  a. A county equalization table may be reviewed by the tax court on complaint of any taxing district or taxpayer in the county, or...
• Section 54:51a-5 - Service Of Copies Of Complaint, Copies Of Judgment, Notices And Notice Of Withdrawal Or Dismissal Of Complaint
  a. Except as provided in R.S. 54:51A-1, a copy of the complaint shall be served by the plaintiff upon the county board of taxation...
• Section 54:51a-6 - Judgment Revising Taxable Value Of Property; Reduction Of Value; Applicability Of Section
  a. Whenever the tax court is satisfied by the proofs that the ratio of the assessed valuation of the subject property to its true...
• Section 54:51a-7 - Correction Of Errors
  The tax court may, upon the filing of a complaint at any time during the tax year or within the next 3 tax years...
• Section 54:51a-8 - Conclusiveness Of Judgment; Changes In Value; Effect Of Revaluation Program
  54:51A-8. Conclusiveness of judgment; changes in value; effect of revaluation program. Where a judgment not subject to further appeal has been rendered by the...
• Section 54:51a-9 - Time For Taking Real Property Tax Cases To Tax Court
  54:51A-9. Time for taking real property tax cases to tax court. a.Except as otherwise provided in this section, a complaint seeking review of adjudication...
• Section 54:51a-10 - Fees
  Upon the filing or entering of the first paper or proceeding in any action or proceeding in the tax court hereunder, the plaintiff or...
• Section 54:51a-11 - Complaint; Contents; Form; Service; And Practice
  Except as may be otherwise specifically provided by law, the form, contents, service, and all other matters with respect to the complaint and the...
• Section 54:51a-12 - Designation Of Certain Cases
  The following matters shall be subject to article 2 of this chapter and shall not be subject to the provisions of article 1 of...
• Section 54:51a-13 - Appeals In General
  Except with respect to review of equalization tables, all complaints seeking review of actions of the Director of the Division of Taxation or any...
• Section 54:51a-14 - Time
  a. Except as otherwise provided in this section, all complaints shall be filed within 90 days after the date of the action sought to...
• Section 54:51a-15 - Collection; Bond; Exception
  54:51A-15. Collection; bond; exception. a. Except as may otherwise be specifically provided, no complaint filed shall stay the collection of any tax or the...
• Section 54:51a-16 - Appeal Exclusive Remedy Of Taxpayer
  The appeal provided by this article shall be the exclusive remedy available to any taxpayer for review of an action of the Director of...
• Section 54:51a-17 - Special Rule For Appeals By Municipality Pursuant To Section 6 Of P. L. 1940, C. 4 (C. 54:30a-21)
  Notwithstanding any provision of law or in the court rules to the contrary, any municipality bringing an action pursuant to section 6 of P.L....
• Section 54:51a-18 - Complaint; Contents; Form; Service; Practice
  Except as otherwise specifically provided by law, the form, content, service and all other matters with respect to the complaint and practice in the...
• Section 54:51a-19 - Fees
  Upon the filing or entering of the first paper or proceeding in any action or proceeding in the tax court, the plaintiff or any...
• Section 54:51a-20 - Condition To Prosecuting Appeal Under Section 31 Of P. L. 1941, C. 291 (C. 54:29a-31)
  If an appeal is brought pursuant to section 31 of P.L. 1941, c. 291 (C. 54:29A-31) by a taxpayer, the taxpayer shall pay to...
• Section 54:51a-21 - Laws Repealed
  The following are repealed: R.S. 54:2-34; R.S. 54:2-35; R.S. 54:2-37 to R.S. 54:2-41 inclusive; R.S. 54:51-1 to R.S. 54:51-3 inclusive; P.L. 1946, c. 161,...
• Section 54:51a-22 - Awarding Of Costs To Prevailing Taxpayer
  11. a. A prevailing taxpayer in a court proceeding in connection with the determination, collection or refund of any tax, penalty or interest may...
• Section 54:51a-23 - Action For Damages By Taxpayer
  12. If an employee of the Division of Taxation knowingly disregards any tax law, any provision of this subtitle, or any regulation promulgated thereunder,...
• Section 54:52-5 - Charges Under Other Titles
  The fact that certain acts or omissions may constitute crimes and offenses under Title 2C of the New Jersey Statutes, Title 54 of the...
• Section 54:52-6 - Disorderly Persons Offenses
  A person commits a disorderly persons offense if he, recklessly or negligently: a. Fails to file any return or report required by any State...
• Section 54:52-7 - Providing False Information
  A person is guilty of a crime of the fourth degree if he provides, or causes to be provided, false information with purpose to...
• Section 54:52-8 - Failure To File Return
  A person is guilty of a crime of the third degree if he fails to file any return or report required to be filed...
• Section 54:52-9 - Failure To Pay
  a. A person is guilty of a crime of the third degree if he fails to pay or turn over when due any tax,...
• Section 54:52-10 - Filing Of Fraudulent Return
  A person is guilty of a crime of the third degree if he files, prepares, causes to be filed or assists in the preparation...
• Section 54:52-11 - Assisting In Preparation Of Fraudulent Return
  A person is guilty of a crime of the third degree if he maintains, prepares or assists in the preparation of false or fraudulent...
• Section 54:52-12 - Failure To Maintain Books, Records
  A person is guilty of a crime of the third degree if he fails to maintain books or records as required by the provisions...
• Section 54:52-13 - Engaging In Conduct Requiring Registration Licensure Without Same
  A person is guilty of a crime of the fourth degree if he is not licensed or registered with the Division of Taxation, and...
• Section 54:52-14 - Failure To Collect, Withhold State Tax
  A person is guilty of a crime of the third degree if he fails to collect or withhold any State tax with the intent...
• Section 54:52-15 - Failure To Turn Over Collected, Withheld Tax
  A person is guilty of a crime of the third degree if he, after having collected or withheld taxes as required by any State...
• Section 54:52-16 - Operating Under Voided Corporate Charter
  A person is guilty of a crime of the fourth degree if he knowingly operates under a voided corporate charter. L. 1987, c. 76,...
• Section 54:52-17 - Dealing With Unlicensed Person
  a. A person who is prohibited under the provisions of any State tax law from dealing with persons not properly licensed or registered with...
• Section 54:52-18 - Possession Of Goods Without Paying Tax
  A person who knowingly possesses goods which are required to be taxed and on which the tax has not been paid is guilty of...
• Section 54:52-19 - False Testimony; Verification Of False Statements
  A person who knowingly swears to, affirms, certifies or verifies any false or fraudulent statement with intent to evade, avoid or otherwise not pay...
• Section 54:53-1 - Authorization For Director To Enter; Standards
  The Director of the Division of Taxation is authorized to enter into a written agreement with any person relating to the liability of such...
• Section 54:53-2 - Agreement Without Any Liability Or Series Of Agreements For Single Period; Authorization
  A closing agreement may be executed even though under the agreement the taxpayer is not liable for any tax for the period to which...
• Section 54:53-3 - Relation To Total Tax Liability Or To One Or More Separate Items
  a. Closing agreements with respect to taxable periods ended prior to the date of the agreement may relate to the total tax liability of...
• Section 54:53-4 - Finality And Conclusiveness Of Closing Agreement
  A closing agreement which is approved within such time as may be stated in such agreement, or later agreed to, shall be final and...
• Section 54:53-5 - Request For Closing Agreement; Time For Submission For Prior Taxable Period; Forms; Procedure
  A request for a closing agreement which relates to a prior taxable period may be submitted at any time before a case with respect...
• Section 54:53-6 - Tax, Deficiency Or Overpayment; Assessment, Collection, Credit Or Refund
  Any tax or deficiency in tax determined pursuant to a closing agreement shall be assessed and collected, and any overpayment determined pursuant thereto shall...
• Section 54:53-7 - Compromise Of Liability, Time For Payment Of Liability
  7. a. The Director of the Division of Taxation may compromise criminal liabilities and any civil liability arising under the tax laws of the...
• Section 54:53-8 - Penalties And Liabilities; Allowable Subjects Of Compromise
  A compromise agreement may relate to a civil or criminal liability for taxes, interest, ad valorem penalties or specific penalties. A criminal liability may...
• Section 54:53-9 - Compromise Agreement
  9. A compromise agreement shall relate to the entire liability of the taxpayer (including taxes, ad valorem penalties and interest) with respect to which...
• Section 54:53-10 - Offers In Compromise; Submission; Forms; Remittance Or Deposit
  Offers in compromise shall be submitted on forms prescribed by the Director of the Division of Taxation and shall be accompanied by a remittance...
• Section 54:53-11 - Stay Of Collection Of Tax Liability
  The submission of an offer in compromise shall not operate automatically to stay the collection of any tax liability; however, enforcement of collection may...
• Section 54:53-12 - Acceptance Of Offer In Compromise; Notice; Conditions
  An offer in compromise shall be considered accepted only when the proponent thereof is so notified in writing. As a condition to accepting an...
• Section 54:53-13 - Withdrawal Or Rejection; Disposition Of Tendered Amount
  An offer in compromise may be withdrawn by the proponent at any time prior to its acceptance. In the event an offer is rejected,...
• Section 54:53-14 - Opinion Of Attorney General On Compromise; Necessity; Contents; Exceptions
  Except as otherwise provided in this section, before an offer in compromise is accepted, there shall be placed on file in the office of...
• Section 54:53-15 - Waiver Of Statute Of Limitations By Taxpayer
  No offer in compromise shall be accepted unless the taxpayer waives the running of the statutory period of limitations on both assessment or collection...
• Section 54:53-16 - 90-day Amnesty Period
  a. In addition to the powers of the Director of the Division of Taxation prescribed under the State Tax Uniform Procedure Law, R.S. 54:48-1...
• Section 54:53-17 - Three Month Amnesty Period; Applicability, Procedure.
  4. a. In addition to the powers of the director prescribed under the State Tax Uniform Procedure Law, R.S.54:48-1 et seq., and notwithstanding the...
• Section 54:53-18 - State Tax Amnesty Period In 2002 Established.
  1. a. In addition to the powers of the Director of the Division of Taxation prescribed under the State Uniform Tax Procedure Law, R.S.54:48-1...
• Section 54:53-19 - Establishment Of State Tax Amnesty Period.
  1. a. In addition to the powers of the Director of the Division of Taxation prescribed under the State Uniform Tax Procedure Law, R.S.54:48-1...
• Section 54:54-1 - Covered Employees Considered Employees Of Client Company.
  7.For purposes of determining economic incentives or benefit based on employment provided by law, rule or regulation by the State or other government entity,...
• Section 54:54-2 - Taxes Paid By Client Company.
  8.For the purposes of implementing the "Sales and Use Tax Act," P.L.1966, c.30 (C.54:32B-1 et seq.) any taxes due for services performed by covered...
• Section 54:54-3 - Imposition Of Sales Tax On Certain Receipts.
  9.For the purposes of implementing the "Sales and Use Tax Act," P.L.1966, c.30 (C.54:32B-1 et seq.) any sales tax imposed on employee leasing services...
• Section 54:54-4 - Calculation Of Tax Imposed On Client Company, Employee Leasing Company.
  10.For the purposes of implementing any tax imposed on an employer on a per employee basis, the tax imposed on a client company shall...
• Section 54:54-5 - Tax Imposed On Basis Of Total Payroll.
  11.For the purposes of implementing any tax imposed on an employer on the basis of total payroll, an employee leasing company, in computing the...
• Section 54:54-6 - Determination Of Tax Credit.
  12.For the purposes of determining any tax credit based on employment provided by law, rule or regulation by the State, covered employees of a...

Last modified: October 11, 2016