New Jersey Revised Statutes Title 54a - New Jersey Gross Income Tax Act

• Section 54a:1-1 - Short Title
  This title shall be known and may be cited as the "New Jersey Gross Income Tax Act." L.1976, c. 47, s. 54A:1-1, eff. July...
• Section 54a:1-2 - Definitions.
  54A:1-2. As used in this act, unless the context clearly indicates otherwise, the following words and phrases shall have the following meaning: a."Director" means...
• Section 54a:1-2.1 - Charitable Contributions Not A Factor In Determination Of Domicile.
  1.For purposes of determining whether a person is domiciled in this State or not domiciled in this State under subsections m., n. o. and...
• Section 54a:2-1 - Imposition Of Tax.
  54A:2-1. Imposition of tax. There is hereby imposed a tax for each taxable year (which shall be the same as the taxable year for...
• Section 54a:2-1a - Determination Of Tax Due, Certain Circumstances.
  1. a. Notwithstanding the taxable income tables and tax rates provided in N.J.S.54A:2-1 or any other provision of law to the contrary, for taxable...
• Section 54a:2-1.1 - Determination Of Tax, Income Of Nonresident
  4. a. For a taxable year to which a certification pursuant to section 3 of P.L.1993, c.320 (C.54A:2-1.2) does not apply, notwithstanding the provisions...
• Section 54a:2-1.2 - Review Of New York Enactments By Attorney General
  3. The Attorney General shall review the enactments of the State of New York to determine if the method of taxation of the income...
• Section 54a:2-2 - Partners And Partnerships
  A partnership as such shall not be subject to the New Jersey Gross Income Tax. Individuals carrying on business as partners shall be liable...
• Section 54a:2-3 - Associations Taxable As Corporations
  An association, trust, or other unincorporated organization which is taxable as a corporation for Federal income tax purposes shall not be subject to tax...
• Section 54a:2-4 - Minimum Taxable Income
  54A:2-4. Minimum taxable income. Notwithstanding any other provisions of this act, a taxpayer shall not be subject to tax under this act if: a.The...
• Section 54a:3-1 - Personal Exemptions And Deductions.
  54A:3-1. Personal exemptions and deductions. Each taxpayer shall be allowed personal exemptions and deductions against his gross income as follows: (a)Taxpayer. Each taxpayer shall...
• Section 54a:3-1.1 - Dependent Under 22 In Attendance At Accredited Post-secondary Institution
  In addition to the exemptions allowed under N.J.S. 54A:3-1, each taxpayer shall be allowed an additional exemption which may be taken as a deduction...
• Section 54a:3-2 - Alimony And Separate Maintenance Payments
  There shall be allowed as a deduction amounts includible under section 54A:5-1(n) with respect to payments included as income in the return of a...
• Section 54a:3-3 - Medical Expenses.
  54A:3-3. Medical expenses. (a) Each taxpayer shall be allowed to deduct from the taxpayer's gross income medical expenses for the taxpayer, the taxpayer's spouse,...
• Section 54a:3-4 - Deductions For Contributions To Medical Savings Account.
  3. a. A taxpayer may deduct from the taxpayer's gross income an amount equal to the contributions to a medical savings account that the...
• Section 54a:3-5 - Self-employed Individuals, Deduction For Health Insurance Costs.
  1.A taxpayer who is a "self-employed individual" within the meaning of clause (B) of paragraph (1) of subsection (c) of section 401 of the...
• Section 54a:3-6 - Deduction For Qualified Conservation Contribution
  1.A taxpayer shall be allowed a deduction against gross income for a qualified conservation contribution, as defined under subsection (h) of section 170 of...
• Section 54a:3-7 - Designation Of "Health Enterprise Zones."
  1.Each area that is designated by the Commissioner of Health and Senior Services as a State designated underserved area pursuant to N.J.S.18A:71C-35 shall be...
• Section 54a:3-8 - Tax Deduction For Qualified Receipts, Definitions.
  2. a. A taxpayer who is providing primary care as defined in N.J.S.18A:71C-32 at: (1)a practice that is located in a Health Enterprise Zone...
• Section 54a:3a-15 - Short Title
  1. This act shall be known and may be cited as the "Property Tax Deduction Act." L.1996,c.60,s.1.
• Section 54a:3a-16 - Definitions Relative To Residential Property Taxes
  2. As used in this act: "Condominium" means the form of real property ownership provided for under the "Condominium Act," P.L.1969, c.257 (C.46:8B-1 et...
• Section 54a:3a-17 - Resident Taxpayer Allowed Deduction From Gross Income For Property Taxes; Limitations.
  3. a. A resident taxpayer under the "New Jersey Gross Income Tax Act," N.J.S.54A:1-1 et seq., shall be allowed a deduction from gross income...
• Section 54a:3a-18 - Deduction Allowed Resident Taxpayer Whose Homestead Is A Unit Of Residential Rental Property; Limitations
  4. a. A resident taxpayer whose homestead is a unit of residential rental property shall be allowed a deduction from gross income for that...
• Section 54a:3a-19 - Deduction For Property Taxes; Limitations
  5. a. If a taxpayer who is eligible for a deduction for property taxes under section 3 of this act for a part of...
• Section 54a:3a-20 - Credit Instead Of Deduction; Limitations; Annual Application
  6. a. (1) Notwithstanding any provision of this act to the contrary, commencing with the taxpayer's taxable year beginning on or after January 1,...
• Section 54a:3a-21 - Benefits Not Subject To Garnishment, Attachment, Other Legal Process
  7. The benefits provided for in P.L.1996, c.60 (C.54A:3A-15 et al.) shall not be subject to garnishment, attachment or other legal process, except as...
• Section 54a:3a-22 - Determination Of Form, Manner Of Application For Benefits; Regulations
  8. The director shall determine the form and manner of a qualified applicant's application for the benefits provided for in P.L.1996, c.60 (C.54A:3A-15 et...
• Section 54a:4-1 - Resident Credit For Tax Of Another State
  54A:4-1. Resident credit for tax of another state. (a) A resident taxpayer shall be allowed a credit against the tax otherwise due under this...
• Section 54a:4-2 - Credit For Taxes Withheld, Paid By S Corporation
  54A:4-2. Credit for taxes withheld. a. Any amount of tax actually deducted and withheld by an employer under this act in any calendar year...
• Section 54a:4-4 - Credit In Lieu Of Refund Of Unemployment Compensation Contributions
  a. Any employee who is a taxpayer and entitled, pursuant to the provisions of R.S. 43:21-7(d)(3) or section 1 of P.L.1944, c. 81 (C....
• Section 54a:4-5 - Reimbursement Of Director By Division Of Unemployment And Temporary Disability Insurance
  Upon receipt from the director of a statement of the total amount of State income tax credits allowed on claims, the Division of Unemployment...
• Section 54a:4-6 - Findings, Declarations Relative To An Earned Income Tax Credit
  1.The Legislature finds and declares that: a.Since its enactment in 1975, the federal earned income tax credit has received bipartisan support and has proven...
• Section 54a:4-7 - New Jersey Earned Income Tax Credit Program.
  2.There is established the New Jersey Earned Income Tax Credit program in the Division of Taxation in the Department of the Treasury. a. (1)...
• Section 54a:4-8 - Annual Appropriation For Administration
  3.There shall be annually appropriated to the Department of the Treasury such amount as the Director of the Division of Budget and Accounting in...
• Section 54a:4-9 - Availability Of Statistical Information
  4.The Department of the Treasury shall make available to the Department of Human Services necessary statistical information obtained with respect to the New Jersey...
• Section 54a:4-10 - Regulations
  5. a. The Director of the Division of Taxation in the Department of the Treasury shall adopt regulations in accordance with the "Administrative Procedure...
• Section 54a:4-11 - Gross Income Tax Credit For Employment Of Certain Handicapped Persons.
  2. a. A taxpayer shall be allowed a credit against the tax otherwise due for the taxable year under the "New Jersey Gross Income...
• Section 54a:4-12 - Gross Income Tax Credit For Certain Film Production Expenses; Definitions.
  2. a. A taxpayer, upon application to the Director of the Division of Taxation in the Department of the Treasury and the New Jersey...
• Section 54a:4-12a - Application Of Certain Tax Credits Prohibited.
  3.Notwithstanding the provisions of subsection f. of section 2 of P.L.2005, c.345 (C.54A:4-12) or the provisions of any other law, rule, or regulation to...
• Section 54a:4-13 - Credit Against Tax Due.
  4. 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 54a:5-1 - New Jersey Gross Income Defined.
  54A:5-1. New Jersey Gross Income Defined. New Jersey gross income shall consist of the following categories of income: a.Salaries, wages, tips, fees, commissions, bonuses,...
• Section 54a:5-1.2 - Determination Of Category Of Income Net Of Expenses Or Depreciation, Certain; Timing.
  26. a. For taxable years beginning on or after January 1, 2004, notwithstanding the provisions of N.J.S.54A:5-1, if any, or any other law to...
• Section 54a:5-1.1 - Certain Ira Roll Over Amounts Protected For 4 Years.
  3.Notwithstanding the provisions of N.J.S.54A:5-1 or any other law to the contrary, in the case of a distribution before January 1, 1999, any amount...
• Section 54a:5-2 - Losses
  Losses which occur within one category of gross income may be applied against other sources of gross income within the same category of gross...
• Section 54a:5-3 - Taxability Of Estates, Trusts And Their Beneficiaries
  The income of a beneficiary of an estate or trust in respect of such estate or trust shall consist of that part of the...
• Section 54a:5-4 - Taxability Of Partners
  A partnership or association as such shall not be subject to the tax imposed by this act, but the income or gain of a...
• Section 54a:5-6 - Husband And Wife
  (a) Separate return. If the income of husband or wife who are both nonresidents of this State and are subject to tax under this...
• Section 54a:5-7 - Allocations Of Income Of Nonresidents
  54A:5-7. Allocations of income of nonresidents. Where a nonresident taxpayer earns, receives or acquires income from sources partly within and partly without this State...
• Section 54a:5-8 - Income From Sources Within State For Nonresident.
  54A:5-8. a. Income from sources within this State for a nonresident individual, estate or trust means the income from the categories of gross income...
• Section 54a:5-9 - Taxation Of S Corporation Shareholders
  11. An S corporation as such shall not be subject to the tax imposed by the "New Jersey Gross Income Tax Act," N.J.S.54A:1-1 et...
• Section 54a:5-10 - Definitions
  12. For the purposes of the "New Jersey Gross Income Tax Act," N.J.S.54A:1-1 et seq.: "New Jersey S corporation" means a corporation that is...
• Section 54a:5-11 - Initial Basis Of Shareholder Of S Corporation Stock
  13. a. A resident shareholder of S corporation stock held by the shareholder on the first day of the first taxable year following enactment...
• Section 54a:5-12 - Limits On Shareholder's Losses
  14. a. The aggregate amount of losses or deductions of an S corporation taken into account by a shareholder of the S corporation for...
• Section 54a:5-13 - Shareholder's Share Of S Corporation Income Prorated For Periods Of Residence
  15. For purposes of this act, if a shareholder of an S corporation is both a resident and a nonresident of this State during...
• Section 54a:5-14 - Distributions Made By S Corporation, Treatment
  16. a. Subject to subsection c. of this section, a distribution made by an S corporation with respect to its stock to a resident...
• Section 54a:5-15 - Determination Of Amount Of Category Of Income, Certain Disallowance.
  2.Notwithstanding the provisions of N.J.S.54A:5-1, if any, or any other law to the contrary, for the purposes of determining the amount of a category...
• Section 54a:6-1 - Items In 54a:6-2 To 54a:6-9 Excluded
  The items in sections 54A:6-2 to 54A:6-9, inclusive, shall be specifically excluded from gross income. L.1976, c. 47, s. 54A:6-1, eff. July 8, 1976,...
• Section 54a:6-2 - Federal Social Security Benefits
  All payments received under the Federal Social Security Act, whether they be regularly monthly benefits or lump sum death benefits. L.1976, c. 47, s....
• Section 54a:6-3 - Railroad Retirement Benefits
  All payments received under the Railroad Retirement Act administered by the Federal Government. L.1976, c. 47, s. 54A:6-3, eff. July 8, 1976, operative Aug....
• Section 54a:6-4 - Certain Death Benefits
  a. Proceeds of life insurance contracts payable by reason of death. b. Employees' death benefits, if such amounts are paid by or on behalf...
• Section 54a:6-5 - Gifts And Inheritances
  a. The value of property acquired by gift, bequest, devise or inheritance. b. Income. Subsection a. shall not exclude from gross income: 1. The...
• Section 54a:6-6 - Compensation For Injuries Or Sickness
  a. Amounts received under workmen's compensation acts as compensation for personal injuries or sickness. b. The amount of damages received, whether by suit or...
• Section 54a:6-7 - Certain Pay Of Members Of The Armed Forces, Njng, Exemption From Taxable Gross Income.
  54A:6-7. a. Compensation paid by the United States for service in the Armed Forces of the United States performed by an individual not domiciled...
• Section 54a:6-8 - Scholarships And Fellowship Grants
  a. Any amount received as a scholarship at an educational institution. b. Any amount received as a fellowship grant. c. Any amount received to...
• Section 54a:6-9.1 - Gains From Sale, Exchange Of Principal Residence, Excludable From Gross Income; Conditions
  1. a. The gain realized from the sale or exchange of property by a taxpayer shall be excludable from the gross income of the...
• Section 54a:6-9.2 - Applicability Of Federal "Taxpayer Relief Act Of 1997"
  3. a. Notwithstanding the provisions of any law to the contrary, a taxpayer who elects to apply the provisions of paragraph (2) or (4)...
• Section 54a:6-10 - Pensions And Annuities.
  54A:6-10. Pensions and annuities. Gross income shall not include that part of any amount received as an annuity under an annuity, endowment, or life...
• Section 54a:6-11 - Lottery Winnings.
  54A:6-11. Lottery Winnings. Gross income shall not include lottery winnings from the New Jersey Lottery, except that New Jersey Lottery winnings from a prize...
• Section 54a:6-13 - Unemployment Insurance Benefits
  All payments and benefits received under any unemployment insurance law. L.1976, c. 47, s. 54A:6-13, eff. July 8, 1976, operative Aug. 30, 1976.
• Section 54a:6-14 - Interest On Certain Obligations
  Gross income shall not include interest on obligations (1) issued by or on behalf of this State or any county, municipality, school or other...
• Section 54a:6-14.1 - Exemption Of Distributions Of Qualified Investment Fund
  2. Gross income shall not include distributions paid by a qualified investment fund, to the extent that the distributions are attributable to interest or...
• Section 54a:6-15 - Other Retirement Income.
  3.Other retirement income. a. Gross income shall not include income: for taxable years beginning before January 1, 2000, of up to $10,000 for a...
• Section 54a:6-21 - Contributions To Certain Employee Trusts
  Gross income shall not include amounts contributed by an employer on behalf of and at the election of an employee to a trust which...
• Section 54a:6-22 - Gross Income Exclusion.
  2.Gross income shall not include payments and benefits directly received by a taxpayer under homeless persons' assistance programs, including but not limited to assistance...
• Section 54a:6-23 - Commuter Transportation Benefits Not Considered Gross Income.
  1. a. For the purposes of the "New Jersey Gross Income Tax Act," N.J.S.54A:1-1 et seq., "gross income" shall not include employer provided commuter...
• Section 54a:6-24 - Cafeteria Plan, Qualified Option, Certain; Not Gross Income
  1. Gross income shall not include the value of an employee's qualified option under a cafeteria plan if the employee does not elect to...
• Section 54a:6-25 - Certain Earnings, Distributions Excluded From Gross Income.
  13. a. Gross income shall not include earnings on a Coverdell education savings account, a qualified State tuition program account, or a qualified ABLE...
• Section 54a:6-25.1 - Loan Redemption Exempt From Taxation.
  12. Gross income, for the purposes of the "New Jersey Gross Income Tax Act," N.J.S.54A:1-1 et seq., shall not include amounts received as a...
• Section 54a:6-26 - Military Pension, Survivor's Benefit Payments Excluded From Gross Income.
  1.Gross income shall not include military pension payments or military survivor's benefit payments paid to individuals by the United States with respect to service...
• Section 54a:6-27 - Contributions To Medical Savings Account Not Included In Gross Income.
  5. a. Gross income shall not include contributions to a taxpayer's medical savings account that are excluded from the taxpayer's federal gross income pursuant...
• Section 54a:6-28 - Roth Ira Distributions Excluded From Gross Income.
  2. a. Gross income shall not include distributions from a Roth IRA that are qualified distributions or that are rolled over to a Roth...
• Section 54a:6-29 - Holocaust Reparations, Restitution Excluded From Gross Income
  1.Gross income shall not include amounts received as reparations or restitution for the loss of liberty or damage to health by the victims of...
• Section 54a:6-30 - Victims Of September 11, 2001 Terrorist Attacks, Income Exempt From New Jersey Gross Income Tax
  1. a. Gross income shall not include the income otherwise taxable under the "New Jersey Gross Income Tax Act," N.J.S.54A:1-1 et seq., of any...
• Section 54a:6-31 - Family Leave Benefits Not Included In Gross Income.
  16.Gross income shall not include benefits for family temporary disability leave paid pursuant to P.L.1948, c.110 (C.43:21-25 et al.) and P.L.2008, c.17 (C.43:21-39.1 et...
• Section 54a:7-1 - Requirement Of Withholding Tax From Wages.
  54A:7-1. Requirement of withholding tax from wages. (a)General.--From and after September 1, 1976, every employer maintaining an office or transacting business within this State...
• Section 54a:7-1.1 - Voluntary Withholding From Pensions And Annuities
  Voluntary withholding from pensions and annuities. a. Every payor of a pension or annuity, under an annuity, endowment or life insurance contract, or payments...
• Section 54a:7-1.2 - Entities Making Payments To Unincorporated Contractors, 7 Percent Withholding; Exceptions; Definitions.
  2. a. A person, other than a governmental entity, homeowner, or tenant, maintaining an office or transacting business in this State and making a...
• Section 54a:7-2 - Information Statement For Employee Or Recipient Of Other Payments, Earned Income Credit.
  54A:7-2. a. Every employer or payor of a pension or annuity required to deduct and withhold tax under this act from the wages of...
• Section 54a:7-3 - Credit For Tax Withheld
  54A:7-3. Credit for tax withheld. Wages or pensions or annuities upon which tax is required to be withheld shall be taxable under this act...
• Section 54a:7-4 - Employer's Or Other Payor's Return And Payment Of Withheld Taxes
  54A:7-4. Employer's or other payor's return and payment of withheld taxes. (a) General. -- Every employer or payor of a pension or annuity required...
• Section 54a:7-5 - Liability For Withheld Taxes
  54A:7-5. Liability for withheld taxes. Every employer or payor of pension or annuity required to deduct and withhold tax under this act is hereby...
• Section 54a:7-6 - Failure To Withhold
  54A:7-6. Failure to withhold. If an employer or payor of a pension or annuity fails to deduct and withhold tax as required, and thereafter...
• Section 54a:7-7 - Filing Annual Reconciliation Of Tax Withheld
  54A:7-7. Filing annual reconciliation of tax withheld. Any reconciliation of tax withheld shall be filed by the employer or payor of a pension or...
• Section 54a:8-1 - Payment Of Tax; Returns; Extension Of Time.
  54A:8-1. Payment of tax; returns; extension of time. With respect to each taxpayer, the tax imposed by this act shall be due and payable...
• Section 54a:8-2 - Optional Tax Tables
  (a) General.--The director may promulgate uniform tax tables for individual taxpayers for any taxable year. An individual may elect to use or not to...
• Section 54a:8-3 - Accounting Periods And Methods
  54A:10A-3. Accounting periods and methods. (a) Accounting periods. - A taxpayer's taxable year under this act shall be the same as his taxable year...
• Section 54a:8-3.1 - Persons Required To File
  54A:8-3.1. Persons required to file. a. On or before the filing date prescribed in section 1 of this chapter (N.J.S.54A:8-1), an income tax return...
• Section 54a:8-4 - Declarations Of Estimated Tax.
  54A:8-4. Declarations of estimated tax. (a) Requirement of filing. Every resident and nonresident individual shall make a declaration of the individual's estimated New Jersey...
• Section 54a:8-5 - Payments Of Estimated Tax
  (a) General. The estimated tax with respect to which a declaration is required shall be paid as follows: (1) If the declaration is filed...
• Section 54a:8-6 - Requirements Concerning Returns, Notices, Records And Statements.
  54A:8-6. Requirements concerning returns, notices, records and statements. (a) General. The director may prescribe regulations as to the keeping of records, the content and...
• Section 54a:8-6.1 - Certain Tax Preparers Required To Use Electronic Methods For Filing.
  4. a. (1) Notwithstanding any other law to the contrary, for New Jersey gross income tax returns for taxable years beginning in 2006, if...
• Section 54a:8-6.2 - Status Of Health Care Coverage, Question On The New Jersey Gross Income Tax Return, Determination Of Eligibility; Definitions.
  7. a. Beginning with the 2008 tax year and for each tax year thereafter, the Department of the Treasury shall require that each individual...
• Section 54a:8-7 - Report Of Change In Federal Taxable Income Or Credit
  54A:8-7. Report of change in federal taxable income or credit. If the amount of a taxpayer's federal taxable income or earned income tax credit...
• Section 54a:8-8 - Definitions Relative To Payment Of Estimated Gross Income Tax On Real Property Sales By Nonresidents.
  1.As used in P.L.2004, c.55 (C.54A:8-8 et seq.): "Administrative costs" means an amount equal to $10.00 per estimated gross income tax form filed with...
• Section 54a:8-9 - Payment Of Estimated Tax By Nonresident Taxpayer On Certain Gains.
  2. a. A nonresident taxpayer shall estimate and pay the gross income tax liability on the gain, if any, upon the sale or transfer...
• Section 54a:8-10 - Filing Of Estimated Tax Form Required, Exceptions.
  3. a. A nonresident taxpayer shall file the estimated tax form with the county recording officer, along with the payment of any estimated tax...
• Section 54a:9-1 - Applicability Of State Tax Uniform Procedure Law.
  The taxes imposed by this act shall be governed in all respects by the provisions of the State Tax Uniform Procedure Law (subtitle 9...
• Section 54a:9-2 - Notice Of Deficiency.
  (a) General. If upon examination of a taxpayer's return under this act the director determines that there is a deficiency of income tax, he...
• Section 54a:9-3 - Assessment.
  (a) Assessment date. The amount of tax which a return shows to be due, or the amount of tax which a return would have...
• Section 54a:9-4 - Limitations On Assessment.
  (a) General. Except as otherwise provided in this section, any tax under this act shall be assessed within 3 years after the return was...
• Section 54a:9-5 - Interest On Underpayment.
  54A:9-5. Interest on underpayment. (a) General. If any amount of income tax is not paid on or before the last date prescribed in this...
• Section 54a:9-6 - Additions To Tax And Civil Penalties.
  54A:9-6. Additions to tax and civil penalties. (a) Failure to file tax return. In case of failure to file a tax return under this...
• Section 54a:9-7 - Overpayment.
  54A:9-7. Overpayment. (a) General. The director, within the applicable period of limitations may credit an overpayment of income tax against any liability in respect...
• Section 54a:9-8 - Limitations On Credit Or Refund
  (a) General. Claim for credit or refund of an overpayment of income tax shall be filed by the taxpayer within 3 years from the...
• Section 54a:9-8.1 - Setoff Of Indebtedness To State Agencies; Precedence Of Child Support Indebtedness.
  1. a. Whenever any taxpayer or resident shall be entitled to any refund of taxes pursuant to the "New Jersey Gross Income Tax Act"...
• Section 54a:9-8.2 - Regulations For Procedures And Methods.
  2.The Department of the Treasury shall promulgate regulations concerning the procedures and methods to be employed by all agencies and institutions in the executive...
• Section 54a:9-8.3 - Appropriation Of Sums Collected
  Any sums collected by the Department of the Treasury on behalf of State agencies or institutions during the fiscal year in which this act...
• Section 54a:9-8.4 - Definitions Relative To Multistate Personal Income Tax Refund Setoff Program; Authorization, Procedure.
  1. a. As used in this section: "Taxpayer" means any person identified by a claimant state, under this section, as owing taxes to that...
• Section 54a:9-9 - Petition To Director.
  (a) General. The form of a petition to the director, and further proceedings before the director in any case initiated by the filing of...
• Section 54a:9-10 - Appeal To Tax Court, Claim For Refund.
  54A:9-10. (a) Appeal to tax court. Any aggrieved taxpayer may, within 90 days after any decision, order, finding, assessment or action of the Director...
• Section 54a:9-11 - Mailing Rules; Holidays.
  (a) Timely mailing. If any claim, statement, notice, petition, or other document (including to the extent authorized by the director, a return or a...
• Section 54a:9-12 - Collection, Levy And Liens
  (a) Collection procedures. The taxes imposed by this act shall be collected by the director, and he may establish the mode or time for...
• Section 54a:9-13 - Transferees.
  (a) General. The liability, at law or in equity, of a transferee of property of a taxpayer for any tax, additions to tax, penalty...
• Section 54a:9-14 - Jeopardy Assessment.
  (a) Authority for making. If the director believes that the assessment or collection of a deficiency will be jeopardized by delay, he shall, notwithstanding...
• Section 54a:9-16 - Armed Forces Relief Provisions.
  54A:9-16. Armed forces relief provisions. (a) Time to be disregarded. In the case of an individual serving in the Armed Forces of the United...
• Section 54a:9-17 - General Powers Of The Director.
  (a) General. The director shall administer and enforce the tax imposed by this act and is authorized to make such rules and regulations, and...
• Section 54a:9-17.1 - Identifying Numbers.
  (a) Supplying of identifying numbers. When required by regulations prescribed by the director: (1) Inclusion in returns. Any person required under the authority of...
• Section 54a:9-17.2 - Filing Of Tax Returns For Domestic Service Workers.
  1. a. Notwithstanding the provisions of subsection (a) of N.J.S.54A:7-4 to the contrary, except for an employer also liable for withholding taxes with respect...
• Section 54a:9-18 - Order To Compel Compliance.
  (a) Failure to file tax return. If any person willfully refuses to file an income tax return required by this act, the director may...
• Section 54a:9-19 - Exercise Of Powers And Duties Of Division Of Taxation By Director.
  All the powers, duties and responsibilities vested in the Division of Taxation by this act shall be exercised by the director thereof or his...
• Section 54a:9-20 - Appropriation.
  There is hereby appropriated to the Division of Taxation in the Department of the Treasury the sum of $5.0 million or so much thereof...
• Section 54a:9-21 - Severability Clause.
  If any provision of this act, or any application of any provision, is held invalid, the invalidity shall not affect other applications of the...
• Section 54a:9-24 - Repeal Of Tax On Capital Gains And Other Unearned Income.
  Chapter 172, Laws of 1975 (C. 54:8B-1 et seq.) is hereby repealed, effective July 1, 1976, and shall be inoperative with respect to capital...
• Section 54a:9-25 - Property Tax Relief Fund.
  Taxes collected under the provisions of this act shall be deposited by the State Treasurer in a special account to be known as the...
• Section 54a:9-25.1 - Gubernatorial Election Fund Checkoff.
  There is hereby established within the General Treasury a special fund to be known as the "Gubernatorial Elections Fund." Where a taxpayer has indicated...
• Section 54a:9-25.2 - "Endangered And Nongame Species Of Wildlife Conservation Fund."
  1.There is hereby established in the Department of the Treasury a special fund to be known as the "Endangered and Nongame Species of Wildlife...
• Section 54a:9-25.3 - Appropriation Of Deposited Moneys.
  The Legislature shall annually appropriate all moneys deposited in the "Endangered and Nongame Species Conservation Fund" established pursuant to this act to the Department...
• Section 54a:9-25.4 - "Children's Trust Fund."
  2. a. There is established in the Department of the Treasury a special fund to be known as the "Children's Trust Fund." b.Each taxpayer...
• Section 54a:9-25.5 - All Funds To Commission.
  The Legislature shall annually appropriate all moneys deposited in the "Children's Trust Fund" established by this act to the Child Life Protection Commission to...
• Section 54a:9-25.6 - Contribution To Vietnam Veterans' Memorial Fund; Indication On Income Tax Return.
  1.Each taxpayer shall have the opportunity to indicate on the taxpayer's New Jersey gross income tax return that a portion of the taxpayer's tax...
• Section 54a:9-25.7 - "New Jersey Breast Cancer Research Fund."
  1. a. There is established in the Department of the Treasury a special fund to be known as the "New Jersey Breast Cancer Research...
• Section 54a:9-25.8 - Legislative Appropriations; Breast Cancer Research Project Defined.
  2. The Legislature shall annually appropriate all monies deposited in the "New Jersey Breast Cancer Research Fund" established pursuant to this act to the...
• Section 54a:9-25.9 - U. S. S. New Jersey Educational Museum Fund; Tax Return Contribution.
  1.Each taxpayer shall have the opportunity to indicate on the taxpayer's New Jersey gross income tax return that a portion of the taxpayer's tax...
• Section 54a:9-25.10 - U. S. S. New Jersey Educational Museum Fund Established.
  2.There is established in the Department of the Treasury a special fund to be known as the U.S.S. New Jersey Educational Museum Fund. The...
• Section 54a:9-25.11 - Cost Incurred, Deducted From Receipts.
  3. Any costs incurred by the Division of Taxation for collection or administration attributable to this act may be deducted from receipts collected pursuant...
• Section 54a:9-25.12 - "Drug Abuse Education Fund."
  1. a. There is established in the Department of the Treasury a special fund to be known as the "Drug Abuse Education Fund." b.Each...
• Section 54a:9-25.13 - Appropriation Of All Funds Deposited In "Drug Abuse Education Fund."
  2.The Legislature shall annually appropriate all funds deposited in the "Drug Abuse Education Fund" established pursuant to this act to the Department of Education...
• Section 54a:9-25.14 - Taxpayer Options To Contribute Portion Of Refund To Certain Funds, Methodology.
  1.The Director of the Division of Taxation shall provide each taxpayer with the opportunity to indicate the taxpayer's preference on the tax return that...
• Section 54a:9-25.15 - Option To Contribute Portion Of Tax Refund To Korean Veterans' Memorial Fund.
  1.Each taxpayer shall have the opportunity to indicate on the taxpayer's New Jersey gross income tax return that a portion of the taxpayer's tax...
• Section 54a:9-25.16 - Appropriation Of Funds Deposited.
  2.The Legislature shall annually appropriate all funds deposited in the "Korean Veterans' Memorial Fund" to the Department of Military and Veterans' Affairs. L.1999, c.92,...
• Section 54a:9-25.17 - "Organ And Tissue Donor Awareness Education Fund."
  1. a. There is established in the Department of the Treasury a special fund to be known as the "Organ and Tissue Donor Awareness...
• Section 54a:9-25.18 - Appropriation Of Funds In Organ And Tissue Donor Awareness Education Fund.
  2.Except for those funds deposited and allocated pursuant to paragraphs (1) and (2) of subsection c. of section 1 of P.L.2001, c.164 (C.39:3-27.127), the...
• Section 54a:9-25.19 - Nj-aids Services Fund; Tax Return Contribution
  1. a. There is established in the Department of the Treasury a special fund to be known as the "NJ-AIDS Services Fund." b.Each taxpayer...
• Section 54a:9-25.20 - "Literacy Volunteers Of America - New Jersey Fund;" Tax Return Contribution
  1. a. There is established in the Department of the Treasury a special fund to be known as the "Literacy Volunteers of America -...
• Section 54a:9-25.21 - "New Jersey Prostate Cancer Research Fund"; Tax Return Contribution.
  1. a. There is established in the Department of the Treasury a special fund to be known as the "New Jersey Prostate Cancer Research...
• Section 54a:9-25.22 - Appropriation Of Monies Deposited.
  2.The Legislature shall annually appropriate all monies deposited in the "New Jersey Prostate Cancer Research Fund" established pursuant to this act to the New...
• Section 54a:9-25.23 - Income Tax Returns, Option For Contribution To Nj World Trade Center Scholarship Fund.
  1. a. Each taxpayer shall have the opportunity to indicate on the taxpayer's New Jersey gross income tax return that a portion of the...
• Section 54a:9-25.24 - "New Jersey Veterans Haven Support Fund," Tax Return Contribution.
  1. a. There is established in the Department of the Treasury a special fund to be known as the "New Jersey Veterans Haven Support...
• Section 54a:9-25.25 - "Community Food Pantry Fund."
  1. a. There is established in the Department of the Treasury a special fund to be known as the "Community Food Pantry Fund." b.Each...
• Section 54a:9-25.26 - "Cat And Dog Spay/neuter Fund."
  2. a. There is hereby established in the Department of the Treasury a special fund to be known as the "Cat and Dog Spay/Neuter...
• Section 54a:9-25.27 - "New Jersey Lung Cancer Research Fund."
  1. a. There is established in the Department of the Treasury a special fund to be known as the "New Jersey Lung Cancer Research...
• Section 54a:9-25.28 - "Boys And Girls Clubs In New Jersey Fund."
  1. a. There is established in the Department of the Treasury a special fund to be known as the "Boys and Girls Clubs in...
• Section 54a:9-25.29 - "Nj National Guard State Family Readiness Council Fund."
  1. a. There is established in the Department of the Treasury a special fund to be known as the "NJ National Guard State Family...
• Section 54a:9-25.30 - "American Red Cross-nj Fund."
  1. a. There is established in the Department of the Treasury a special fund to be known as the "American Red Cross-NJ Fund." b.Each...
• Section 54a:9-25.31 - "Girl Scouts Councils In New Jersey Fund."
  1. a. There is established in the Department of the Treasury a special fund to be known as the "Girl Scouts Councils in New...
• Section 54a:9-25.32 - "2014 Nj Special Olympics Home Team Fund."
  1. a. There is established in the Department of the Treasury a special fund to be known as the "2014 NJ Special Olympics Home...
• Section 54a:9-25.33 - "Homeless Veterans Grant Fund."
  4. a. There is established in the Department of the Treasury a special fund to be known as the "Homeless Veterans Grant Fund." b.Each...
• Section 54a:9-25.34 - "The Leukemia & Lymphoma Society - New Jersey Fund."
  1. a. There is established in the Department of the Treasury a special fund to be known as "The Leukemia & Lymphoma Society -...
• Section 54a:9-25.35 - "Northern New Jersey Veterans Memorial Cemetery Development Fund."
  1. a. There is established in the Department of the Treasury a special fund to be known as the "Northern New Jersey Veterans Memorial...
• Section 54a:9-25.36 - "New Jersey Farm To School And School Garden Fund."
  1. a. There is established in the Department of the Treasury a special fund to be known as the "New Jersey Farm to School...
• Section 54a:9-25.37 - "Local Library Support Fund," Contributions Through Gross Income Tax Returns Permitted.
  1. a. There is established in the Department of the Treasury a special fund to be known as the "Local Library Support Fund." b.Each...
• Section 54a:9-25.38 - "Als Association Support Fund."
  1. a. There is established in the Department of the Treasury a special fund to be known as the "ALS Association Support Fund." b.For...
• Section 54a:9-25.39 - "Fund For The Support Of New Jersey Nonprofit Veterans Organizations."
  1. a. There is established in the Department of the Treasury a special fund to be known as the "Fund for the Support of...
• Section 54a:9-25.40 - "New Jersey Yellow Ribbon Fund."
  1. a. There is established in the Department of the Treasury a special fund to be known as the "New Jersey Yellow Ribbon Fund."...
• Section 54a:9-26 - Property Tax Relief Fund Saved Harmless.
  9. An amount equal to the revenue that would be available to the Property Tax Relief Fund but for the amount estimated to be...
• Section 54a:9-27 - Effective Date.
  (a) This act shall take effect immediately and shall be applicable with respect to items of income, deduction, loss or gain occurring in taxable...
• Section 54a:9-29 - Certain Revenue Appropriated For Direct Real Property Taxpayer Relief.
  19.All revenue derived annually from the tax rate change effectuated in the amendment made to N.J.S.54A:2-1 in section 17 of P.L.2004, c.40 shall be...
• Section 54a:10-1 - Short Title
  This act shall be known and may be cited as the "State Revenue Sharing Act of 1976" . L.1976, c. 73, s. 1.
• Section 54a:10-2 - Legislative Declaration.
  It is hereby declared that because municipalities are limited in their means for raising revenues, that it is the obligation of the State to...
• Section 54a:10-3 - Definitions.
  For the purposes of this act, unless the context clearly requires a different meaning: a. "Director" means the Director of the Division of Taxation...
• Section 54a:10-4 - Revenue Sharing Fund; Creation; Distributions To Municipalities.
  There is hereby created within the General Treasury a Revenue Sharing Fund of $50 million of the net revenues from the New Jersey Gross...
• Section 54a:10-5 - Distribution Of Additional Amount.
  In addition to the amount determined in section 4 above, there shall be added to the amount to be distributed to each municipality the...
• Section 54a:10-6 - Annual Computation Of Funds Due Each Municipality; Credit After Prepayment Of Tax.
  Prior to November 1, 1976 and prior to November 1 in each year thereafter the director shall compute the amount of revenue sharing funds...
• Section 54a:10-7 - Anticipation Of Revenues In Municipal Budget; Reduction Of Property Tax Levy.
  Upon notification by the director of the amount of revenue sharing funds due, the governing body of each municipality shall anticipate such revenues in...
• Section 54a:10-8 - Annual Certification Of Funds Due Each Municipality; Payments.
  On or before December 1 annually, the director shall certify to the State Treasurer the amount of revenue sharing funds due each municipality under...
• Section 54a:10-9 - Rules And Regulations.
  The director is hereby authorized to make such rules and regulations as may be necessary to carry out the provisions of this act. The...
• Section 54a:10-10 - Inapplicability Of Act To Program Of Aid Or Assistance In Effect.
  Nothing herein contained shall affect any program of aid or assistance now in effect. L.1976, c. 73, s. 10.
• Section 54a:10-11 - Veterans Deductions; Certification Of Number And Amounts By County Board Of Taxation.
  On or before June 15, 1978 and on or before June 15 of each year thereafter, each county board of taxation shall, on a...
• Section 54a:10-12 - Additional Amount Of Revenue Sharing Funds Due Each Municipality For Current Tax Year; Certification; Payment.
  On or before September 15, 1978, the director shall certify to the State Treasurer the additional amount of revenue sharing funds due each municipality...

Last modified: October 11, 2016