PocketLaw | New Jersey Revised Statutes

Rules; standards for valuation and revaluation of real property; qualifications for firms and individuals under contract with municipality as assessors

Section
54:1-35.36

Contract by municipality for valuation or revaluation of real property; approval by director of division of taxation

Section
54:1-35.37

Pinelands municipal property tax stabilization fund; state budget annual request

Section
54:1-73

Report by assessor

Section
54:1-74

Valuation base

Section
54:1-75

Entitlement amount

Section
54:1-76

Payment of entitlement

Section
54:1-77

Revision of land use ordinance

Section
54:1-78

Priorities for disbursements

Section
54:1-79

Certified entitlement amount; anticipation of sums in budget

Section
54:1-80

Reports; review; budget changes

Section
54:1-81

Sums received not considered an exception or exemption

Section
54:1-82

Pinelands municipal property tax stabilization commission; membership; report; hearings

Section
54:1-83

Anticipation of amount of entitlement in budget; rules and regulations

Section
54:1-84

"Pinelands Property Tax Assistance Fund"; administration, definitions.

Section
54:1-85

Distribution of funds; definitions.

Section
54:1-86

Short title.

Section
54:1-87

Findings, declarations relative to property tax assessment reform.

Section
54:1-88

Definitions relative to property tax assessment reform.

Section
54:1-89

Appointment of county assessor.

Section
54:1-90

Real property revaluation by municipality.

Section
54:1-91

Appointment of deputy, assistant deputy county assessors.

Section
54:1-92

Duties of county assessor.

Section
54:1-93

Determination of taxable status of property.

Section
54:1-94

Review, revision or correction.

Section
54:1-95

Annual tax list, property values available for public inspection.

Section
54:1-96

Hiring preference.

Section
54:1-97

Schedule for abolishment of office of municipal tax assessor.

Section
54:1-98

Preference for appointment as deputy county assessor; tenure.

Section
54:1-99

Transfer of property assessment function.

Section
54:1-100

Rules, regulations.

Section
54:1-101

Short title.

Section
54:1-102

Findings, declarations relative to the "Real Property Assessment Demonstration Program."

Section
54:1-103

Definitions relative to the "Real Property Assessment Demonstration Program."

Section
54:1-104

Real property assessment demonstration program.

Section
54:1-105

Adoption of alternative real property assessment calendar.

Section
54:1-106

Rules, regulations.

Section
54:2-40

Copies of appeal to be served; copies of judgment; notice; notices; notice of withdrawal or dismissal of complaint

Section
54:3-1

County boards of taxation continued

Section
54:3-2

Taxation board members.

Section
54:3-3

Terms; vacancies

Section
54:3-4

Oath; filing

Section
54:3-5

President of board; election; duties on written memorandum of judgments

Section
54:3-5.1

Reports to the director.

Section
54:3-6

Salaries of board members.

Section
54:3-7

County tax administrator

Section
54:3-7.1

Reference to secretary of county board of taxation to mean and refer to office of county tax administrator

Section
54:3-7.2

Training program

Section
54:3-8

Salaries of administrator, assistants

Section
54:3-9

Tenure

Section
54:3-10

Administrator; removal; charges in writing; notice; trial; appeal

Section
54:3-11

County boards of taxation replace predecessors

Section
54:3-12

Other county and local boards abolished; exception

Section
54:3-13

Secure taxation at taxable value

Section
54:3-14

Petitions of appeal, rules, regulations and procedures; directions; record; transcript

Section
54:3-15

Boards to view assessed properties; meetings

Section
54:3-16

Administrator; responsibility for administrative functions and assessors; rules

Section
54:3-17

Ratio of assessment to value; equalization table; copies to assessors.

Section
54:3-18

Meeting to review equalization table; hearing and notice.

Section
54:3-19

Valuations of property as confirmed to be final; copies of table

Section
54:3-20

Assessment of omitted property

Section
54:3-20.1

Reference to one or more members to take testimony

Section
54:3-21

Appeal by taxpayer or taxing district; petition; complaint; exception.

Section
54:3-21.3

Fees

Section
54:3-21.3a

Use of revenues from fees.

Section
54:3-22

Hearing of appeals; witnesses; evidence; revision of taxable value; grounds; computation

Section
54:3-23

Disobedience of witness, punishment

Section
54:3-24

Perjury

Section
54:3-25

Quorum; majority may act

Section
54:3-26

Hearing, determination of appeals

Section
54:3-26.1

Extension of time for hearing appeal

Section
54:3-26a

Action or determination of county board of taxation; review by tax court

Section
54:3-26b

Review of judgment of county board of taxation

Section
54:3-27

Payment of taxes pending appeal

Section
54:3-27.2

Refund of excess taxes; interest.

Section
54:3-28

Removal of member for cause; successor

Section
54:3-30

Permanent offices in certain counties; records public

Section
54:3-31

Traveling expenses of members and administrator paid by governing body

Section
54:3-32

Preparation of annual budget request by county tax administrator.

Section
54:4-1

Property subject to taxation.

Section
54:4-1.1

Pending litigation unaffected; effect on existing assessment, lien, or obligation to pay taxes; omitted property

Section
54:4-1.2

Short title

Section
54:4-1.3

Legislative findings and determinations

Section
54:4-1.4

Definitions

Section
54:4-1.5

Manufactured homes subject to taxation as real property

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

Section
54:4-1.7

Sales tax; imposition on manufacturer's invoice price of manufactured home on first sale

Section
54:4-1.8

Trailers; inapplicability of act

Section
54:4-1.9

Transfer inheritance and estate tax; application to manufactured homes

Section
54:4-1.10

Tax exempt real property; activity conducted for profit; tax liability of private party

Section
54:4-1.11

Procedures for administration of tax

Section
54:4-1.12

Storage tank deemed real property

Section
54:4-1.13

Short title

Section
54:4-1.14

Findings, declarations

Section
54:4-1.15

Definitions

Section
54:4-1.16

Schedule for reducing assessment

Section
54:4-1.17

Construction of 1997 utility tax act.

Section
54:4-1.18

Definitions relative to taxation of recreational vehicles.

Section
54:4-1.19

Exemption from taxation as real property for certain recreational vehicles.

Section
54:4-1.20

Outdoor advertising sign, structure deemed real property.

Section
54:4-2

Taxation of property of corporations

Section
54:4-2.2a

State property defined

Section
54:4-2.2b

State property; assessment and subjection to in lieu tax payment

Section
54:4-2.2c

Statements of taxable value

Section
54:4-2.2d

Review and revision of list and assessment by director; notice; finality of determination by director

Section
54:4-2.2e

State's liability for in lieu tax payments; computation; limitations

Section
54:4-2.2e1

Adjustments to in lieu of tax payment

Section
54:4-2.2f

Certification of amount of liability

Section
54:4-2.2g

Annual appropriation; inclusion in budget

Section
54:4-2.2h

Anticipation by municipalities in preparation of annual budget

Section
54:4-2.2i

Payment; dates

Section
54:4-2.2j

Appropriation lower than amount necessary for full funding; apportionment of payments

Section
54:4-2.2k

Rules and regulations; access to facts and information

Section
54:4-2.3

Exempt property leased to person whose property is not exempt

Section
54:4-2.4

Leasehold less than calendar year; proportionate assessment

Section
54:4-2.5

Added Assessment Lists

Section
54:4-2.6

Collection of taxes on leasehold estate

Section
54:4-2.7

Appeal

Section
54:4-2.8

Lien upon leasehold estate

Section
54:4-2.9

Proportionate cancellation on termination of leasehold estate

Section
54:4-2.10

Anticipation of taxes to be collected from leasehold estates

Section
54:4-2.11

Leasehold estates existing October 1, 1949

Section
54:4-2.12

Application of act, exemptions.

Section
54:4-2.13

Effective date

Section
54:4-2.25

Standard of value for assessment of real property; taxable value

Section
54:4-2.26

Percentage level of taxable value; limits

Section
54:4-2.27

Time for establishment of percentage level of taxable value; uniform application; alteration; failure to establish

Section
54:4-2.31

Personal property classifications; rules and regulations

Section
54:4-2.32

Partial invalidity

Section
54:4-2.33

Repeals

Section
54:4-2.34

Applicability of act

Section
54:4-2.35

Intention of legislature

Section
54:4-2.37

Time of performance

Section
54:4-2.38

Time of performance

Section
54:4-2.39

Return of tangible personal property used in business

Section
54:4-2.40

Failure to file return; penalty

Section
54:4-2.41

Use of returns; destruction

Section
54:4-2.42

Confidential nature of returns

Section
54:4-2.43

Co-operation and assistance of assessors and public officials

Section
54:4-2.44

Standard of value; assessment

Section
54:4-2.45

True value of property; determination and reporting

Section
54:4-2.46

Time of determining true value; assessment date

Section
54:4-2.47

Taxable value of tangible personal property; computation

Section
54:4-2.48

Return of taxable personal property; filing; review, audit and determination

Section
54:4-2.49

Failure to file return; penalty

Section
54:4-2.49a

No first year payment

Section
54:4-2.50

Rules and regulations

Section
54:4-2.51

Partial invalidity

Section
54:4-2.52

Repealed

Section
54:4-2.53

Application of act

Section
54:4-3.3

Exemption of public property.

Section
54:4-3.3a

Real property acquired by state, state agency or state authority; exemption during period following acquisition

Section
54:4-3.3b

Date of commencement of exemption

Section
54:4-3.3c

Acquisition defined

Section
54:4-3.3d

Liability of state for taxes after acquisition

Section
54:4-3.3e

Jurisdiction over dispute

Section
54:4-3.3f

Inapplicability of act to taxes or payments in lieu of taxes provided by law; priority of conflicting laws

Section
54:4-3.3g

Definitions relative to certain properties acquired by municipalities.

Section
54:4-3.4

Exemption of certain property of Passaic valley sewerage commission

Section
54:4-3.5

Exemption of property used for military purposes

Section
54:4-3.6

Tax exempt property.

Section
54:4-3.6a

Exemption of property of nonprofit association used for production and broadcasting of educational television and radio

Section
54:4-3.6b

Continuation on transfer from one to another nonprofit organization

Section
54:4-3.6c

Charitable or religious associations or corporations; failure to file timely claim; refund; ordinance of municipality

Section
54:4-3.6d

Lease of tax exempt property

Section
54:4-3.6e

Leased school district property

Section
54:4-3.6f

Exemption from property taxation, special assessments for certain sports and entertainment projects.

Section
54:4-3.6g

Payment of net rents, revenues to city, independent audits.

Section
54:4-3.6h

Powers, rights, privileges exercised by city.

Section
54:4-3.6i

Terms defined.

Section
54:4-3.6j

Exemption from taxation for certain properties used as hospital or satellite emergency care facility; definitions.

Section
54:4-3.7

Charitable institution tax exemption

Section
54:4-3.9

Exemption of burial grounds and vaults

Section
54:4-3.10

Property of firefighters' association, exemption from taxation.

Section
54:4-3.11

Exemption of franchises; railroad and canal property

Section
54:4-3.13

Exemption of property of public fire patrol or salvage corps

Section
54:4-3.15

Exemption of property used by veterans who sustained a permanent disability.

Section
54:4-3.18

Exemption of turnpikes

Section
54:4-3.19

Exemption of metals in transit

Section
54:4-3.20

Exemption of personal property in storage

Section
54:4-3.21

Exemption of motor vehicles

Section
54:4-3.24

Exemption of property of certain young people's associations; limitation

Section
54:4-3.25

Exemption of property of veterans' associations; limitation

Section
54:4-3.26

Exemption of certain property of fraternal organizations

Section
54:4-3.26a

Exemption of property of fraternal organizations; date of application

Section
54:4-3.27

Exemption of property of certain volunteer aid and relief associations or organizations

Section
54:4-3.28

Growing crops, trees, shrubs and vines not taxable before severance

Section
54:4-3.29

Veterans' loans, exemption from taxation

Section
54:4-3.30

Disabled veteran's exemption.

Section
54:4-3.30a

Exemption from taxation for certain tenants.

Section
54:4-3.31

Filing of claim.

Section
54:4-3.32

Return of certain taxes collected on exempt property.

Section
54:4-3.33

"Dwelling house" defined.

Section
54:4-3.34

"Total blindness" defined

Section
54:4-3.35

Exemption for residences of district supervisors of religious organizations

Section
54:4-3.48

Exemption of blast or radiation fallout shelters

Section
54:4-3.49

Definition

Section
54:4-3.50

Application for exemption

Section
54:4-3.51

Continuance of exemption

Section
54:4-3.52

Historic sites; conditions; tax exemption; fee.

Section
54:4-3.53

Certification of historic sites.

Section
54:4-3.54

Cancellation of certification; issuance of new certification.

Section
54:4-3.54a

Certain historic properties exempt from taxation; qualifications.

Section
54:4-3.54a1

Findings, declarations relative to tax exemptions for certain historic site real property.

Section
54:4-3.54a2

Certain tax exemptions null and void; liability for certain taxes.

Section
54:4-3.54b

Certification of building as historic site; conditions; rules, regulations.

Section
54:4-3.54c

Cancellation of certification, notification.

Section
54:4-3.55

Pleasure boats

Section
54:4-3.56

Equipment for abating or preventing pollution; exemption

Section
54:4-3.57

Certification of air pollution abatement facility

Section
54:4-3.58

Revocation of pollution abatement certificate

Section
54:4-3.59

Exemption of improvement to water supply or sewerage disposal system

Section
54:4-3.60

Definition

Section
54:4-3.61

Application for exemption

Section
54:4-3.62

Continuance of exemption

Section
54:4-3.63

Legislative findings and declaration

Section
54:4-3.64

Land for conservation or recreation purposes owned by nonprofit corporation or organization; certification of qualification

Section
54:4-3.65

Application; filing; contents

Section
54:4-3.66

Certification; procedure; qualifications

Section
54:4-3.67

Annual certification of qualification

Section
54:4-3.68

Time for filing statements of exemption; proof of right for continuance of exemption

Section
54:4-3.69

Use of property for other than conservation or recreation purposes; roll-back taxes

Section
54:4-3.70

Administrative rules

Section
54:4-3.71

Severability

Section
54:4-3.79

Standards and guidelines; rules and regulations

Section
54:4-3.113

Definitions

Section
54:4-3.113a

Definitions relative to certain renewable energy systems.

Section
54:4-3.113b

Property certified as renewable energy system exempt from taxation.

Section
54:4-3.113c

Requirements for certification by local enforcing agency.

Section
54:4-3.113d

Certification by local enforcing agency.

Section
54:4-3.113e

Revocation of certificate.

Section
54:4-3.113f

Review for aggrieved persons.

Section
54:4-3.113g

Rules, regulations.

Section
54:4-3.114

Certified solar energy system

Section
54:4-3.115

Certification; application; inspection of premises

Section
54:4-3.116

Certification; qualifications; contents; filing; effective date of exemption

Section
54:4-3.117

Revocation; grounds

Section
54:4-3.118

Review; action of enforcing agency; action of assessor or director of division of taxation

Section
54:4-3.119

Amount of exemption; determination

Section
54:4-3.120

Rules and regulations

Section
54:4-3.130

Definitions

Section
54:4-3.131

Certified automatic fire suppression system; tax exemption

Section
54:4-3.132

Certification; application; inspection

Section
54:4-3.133

Certificate; issuance; contents; commencement of exemption

Section
54:4-3.134

Revocation

Section
54:4-3.135

Appeals from action of enforcing agency, director of division of taxation or assessor

Section
54:4-3.136

Amount of exemption from assessed valuation

Section
54:4-3.137

Rules and regulations

Section
54:4-3.138

Tax exemption

Section
54:4-3.139

Findings, determinations

Section
54:4-3.140

Definitions

Section
54:4-3.141

Determination of need of rehabilitation; conversion or building of residential properties by municipal governing body

Section
54:4-3.142

Abatements of real property taxes for qualified residential property; application, approval, requirement

Section
54:4-3.143

Tax abatements for purchaser of residential property in urban redevelopment project

Section
54:4-3.144

Application procedure for tax abatement

Section
54:4-3.145

Financial agreement; payments in lieu of taxes.

Section
54:4-3.146

Annual administration fee payable by owner to municipality

Section
54:4-3.147

Payments to be made quarterly, failure to pay; penalty

Section
54:4-3.148

Liability of owner for real property taxes on land

Section
54:4-3.149

No abatement granted for properties on which taxes are delinquent

Section
54:4-3.150

Short title

Section
54:4-3.151

Findings, declarations relative to contaminated real property

Section
54:4-3.152

Definitions

Section
54:4-3.153

Designation of environmental opportunity zones

Section
54:4-3.154

Ordinance providing for tax exemptions

Section
54:4-3.155

Required application for exemption

Section
54:4-3.156

Financial agreement evidencing approved exemption

Section
54:4-3.157

Payments in quarterly installments

Section
54:4-3.158

Remedial action workplan.

Section
54:4-3.159

Real property acquired by Meadowlands Conservation Trust exempt from taxation.

Section
54:4-3.160

Resolution to provide property tax exemption for medical practices in Health Enterprise Zones.

Section
54:4-3.161

Tenant rebate to medical dental practice, administration.

Section
54:4-4

Certain municipal land extending into another county

Section
54:4-4.4

Initial, further statements

Section
54:4-5a

Remission of county taxes

Section
54:4-5b

County institution; defined

Section
54:4-6

County tax rebate

Section
54:4-6.1

Credit to municipality where federal agency or corporation paid portion only of taxes for municipal purposes

Section
54:4-6.2

Short title

Section
54:4-6.3

Definitions relative to tenants property tax rebates.

Section
54:4-6.4

Property tax rebate to tenants by owner of qualified real rental property

Section
54:4-6.5

Computation of amount of property tax reduction

Section
54:4-6.6

Computation of property tax rebate

Section
54:4-6.7

Payment of property tax rebate, credit

Section
54:4-6.8

Statement of amount paid and certification of compliance; posting notice of list of rent rebate

Section
54:4-6.10

Regulations

Section
54:4-6.11

Double damages

Section
54:4-6.12

Failure to provide rebate, notice, certification, information required, penalty; enforcement; jurisdiction

Section
54:4-6.13

Severability

Section
54:4-7

Deductions for slaughter of condemned cattle

Section
54:4-8

Deductions made by tax collector; resolution

Section
54:4-8.10

Definitions.

Section
54:4-8.11

Veterans' tax deduction.

Section
54:4-8.12

Application for tax deduction.

Section
54:4-8.13

Filing of application with assessor

Section
54:4-8.15

Facts essential to support claim for deduction.

Section
54:4-8.16

Continuance of deductions

Section
54:4-8.17

Apportionment of veteran's deduction; additional to other entitlements.

Section
54:4-8.18

Continuance to deduction right; change in status.

Section
54:4-8.19

Rules and regulations; forms

Section
54:4-8.20

Administration of oaths

Section
54:4-8.21

Appeals

Section
54:4-8.22

Repeal

Section
54:4-8.23

Application of act

Section
54:4-8.24

Reimbursement to taxing district relative to veterans' property tax deductions

Section
54:4-8.25

Property tax deferment for certain persons in military service.

Section
54:4-8.26

Written application for tax deferral; tax lien during deferment prohibited.

Section
54:4-8.27

State payment to municipality, refund upon payment.

Section
54:4-8.40

Definitions

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

Section
54:4-8.41a

Surviving spouse over 55; entitlement of deduction

Section
54:4-8.42

Written application for deduction; inquiry into right

Section
54:4-8.43

Time for filing application for deduction; allowance; contingent liability for taxes; delayed filing; refund

Section
54:4-8.44

Facts essential to support claims for deduction

Section
54:4-8.44a

Filing for tax deduction

Section
54:4-8.45

Continuance of deduction right; change in status

Section
54:4-8.46

Tenants in common, joint tenants, tenants by entirety, partners, and fiduciaries; rights to deductions

Section
54:4-8.47

Rules and regulations; forms; applications without sworn oaths

Section
54:4-8.48

Administration of oaths

Section
54:4-8.49

Appeals

Section
54:4-8.50

Repeal

Section
54:4-8.51

Application of act

Section
54:4-8.52

Certification of tax deductions to director

Section
54:4-8.53

Inspection of records

Section
54:4-8.53a

Reimbursement to taxing district relative to deductions

Section
54:4-8.54

Inclusion of deductions in abstract of ratables for county

Section
54:4-8.55

Notification of deduction; credit to corporation, cooperative, shareholder

Section
54:4-8.56

Regulations

Section
54:4-8.57

Short title.

Section
54:4-8.58

Definitions relative to the homestead credit act.

Section
54:4-8.58a

Homestead rebate determination in tax years 2003 to 2005; rebates or credits for tax year 2006 and after.

Section
54:4-8.59

Homestead rebate or credit, amount; eligibility; determination.

Section
54:4-8.60

Rebates for residential rental property units, amount; eligibility, conditions.

Section
54:4-8.61

Rebates for property taxes and rent.

Section
54:4-8.62

Rebate, credit applications.

Section
54:4-8.63

Rebates, credits, distribution, payment.

Section
54:4-8.64

Property tax delinquency; withholding of rebates, credits.

Section
54:4-8.65

Rebates, credits not subject to legal process; exceptions.

Section
54:4-8.66

Appeal to tax court from director's determination of amount.

Section
54:4-8.66a

Misrepresentation, penalty.

Section
54:4-8.66b

Erroneous rebates or credits, installment payments for senior, disabled property taxpayers.

Section
54:4-8.66c

Recovery of rebates, credits.

Section
54:4-8.66d

Rules, regulations.

Section
54:4-8.66e

Administrative costs appropriated annually.

Section
54:4-8.67

Definitions relative to homestead property tax reimbursement.

Section
54:4-8.68

Income eligibility limits, adjustment.

Section
54:4-8.69

Annual reimbursement entitlement.

Section
54:4-8.70

Application for homestead property tax reimbursement.

Section
54:4-8.71

Payments mailed

Section
54:4-8.72

Proportionate shares, forms of ownership.

Section
54:4-8.73

Rules, regulations.

Section
54:4-8.74

Determination of base year.

Section
54:4-8.75

Violations, penalties.

Section
54:4-8.76

Short title.

Section
54:4-8.77

Findings, declarations relative to regionalization of certain local government services.

Section
54:4-8.78

Definitions relative to regionalization of certain local government services.

Section
54:4-8.79

Application for State aid to reduce property taxes; REAP formula.

Section
54:4-8.80

Regional Efficiency Aid Program.

Section
54:4-8.81

Rules for REAP aid to tenants.

Section
54:4-8.82

Limitation on amount of deductions.

Section
54:4-9.1

Tangible personal property not used in business other than household property and personal effects; assessment and taxation; valuation; rate

Section
54:4-9.2

Tangible household property and personal effects; assessment and taxation; exception; valuation; rate

Section
54:4-9.3

Limitations; increase in taxable value; determination and assessment of taxable value where no return filed

Section
54:4-10

Guardians and representatives; assessments in name of; estates

Section
54:4-11.1

Outdoor advertising space, fee; definitions.

Section
54:4-12

Assessor; duties; ascertain persons and property taxable

Section
54:4-13

Refusal of person to be sworn or answer; penalty

Section
54:4-16

Assessor empowered to examine under oath

Section
54:4-17

Oath; form and content

Section
54:4-20

Exemption of personal property of life insurance companies subject to franchise tax

Section
54:4-23

Assessment of real property; conditions for reassessment.

Section
54:4-23.1

Short title

Section
54:4-23.2

Value of land actively devoted to agricultural or horticultural use

Section
54:4-23.3

Agricultural use of land.

Section
54:4-23.3a

Application; review for compliance

Section
54:4-23.3b

Disqualification

Section
54:4-23.3c

Land use for taxation purposes.

Section
54:4-23.3d

Development of guidelines for certain agricultural, horticultural practices.

Section
54:4-23.3e

Land used not considered in agricultural, horticultural use.

Section
54:4-23.4

Land deemed in horticultural use.

Section
54:4-23.5

Land deemed actively devoted to agricultural, horticultural, woodland use.

Section
54:4-23.6

Qualifications for valuation, assessment, taxation

Section
54:4-23.7

Considerations of assessor in valuing land.

Section
54:4-23.7a

Definitions applicable to C.54:4-23.7a and C.54:4-23.7b.

Section
54:4-23.7b

Provision of plan with application.

Section
54:4-23.8

Determination of amount of rollback taxes

Section
54:4-23.9

Procedure for assessment, collection, payment, etc., of roll-back taxes

Section
54:4-23.10

Determination of true value of land for purposes of state school aid and determining apportionment valuation

Section
54:4-23.11

Area of land included

Section
54:4-23.12

Structures valued, assessed and taxed; "single use agricultural or horticultural facility defined; rules, regulations

Section
54:4-23.13

Determination of eligibility of land for valuation, assessment, taxation

Section
54:4-23.13b

Notice of disallowance

Section
54:4-23.13c

Eligibility of land for certain use relative to livestock

Section
54:4-23.14

Application form; contents; violations, penalties.

Section
54:4-23.15

Continuance of valuation, assessment and taxation under act

Section
54:4-23.15a

Mailing of form to claim continuance of valuation, assessment and taxation; notice of filing requirement

Section
54:4-23.16

Separation or split off of part of land

Section
54:4-23.18

Location of contiguous land in more than one taxing district

Section
54:4-23.19

Tax list and duplicate; factual details

Section
54:4-23.20

State Farmland Evaluation Committee.

Section
54:4-23.21

Rules and regulations; forms

Section
54:4-23.22

Partial invalidity

Section
54:4-23.23

Applicability to tax year 1965 and subsequent tax years

Section
54:4-23.24

Residential property rezoned into commercial or industrial zone; valuation and assessment

Section
54:4-23a

Single family dwelling; date of addition to assessment list; issuance of certificate of occupancy and actual occupation; limitation of time

Section
54:4-23b

Inspections of real property for purposes of reassessment.

Section
54:4-23c

Rules, regulations.

Section
54:4-24

Assessor's list; form and content

Section
54:4-25

Tract lying between two districts; how assessed

Section
54:4-26

Assessor to follow forms and methods prescribed by director

Section
54:4-27

Exempt property listed separately

Section
54:4-28

Assessments by block system and house number

Section
54:4-29

Purchaser of realty may present deed to assessor for certificate

Section
54:4-30

Duty of county recording officer where deed not certified

Section
54:4-31

Abstract of deed provided electronically, mailed to assessor.

Section
54:4-32

Fee; refusal of deed for lack of address

Section
54:4-33

Taxation of mortgaged property

Section
54:4-34

Statement by owner; written request; refusal to render; valuation of property by assessor; denial of appeal; grounds

Section
54:4-34.3

Allowance of additional veterans' exemptions or deductions after apportionment; adjustment

Section
54:4-35

Period for assessing; assessor's duplicate; preliminary, final assessment list.

Section
54:4-35.1

Material depreciation of structure; determination of value.

Section
54:4-36

Assessor's affidavit; form and content

Section
54:4-36.1

Statement of estimated total amount of approved tax deductions

Section
54:4-37

Penalty for failure to file duplicate; removal of assessor

Section
54:4-38

Public inspection notice; advertisement; appeals.

Section
54:4-38.1

Notice of current assessment, preceding year's taxes, changed assessments; deadline for appeal.

Section
54:4-39

Amount appropriated for schools; notification by state comptroller

Section
54:4-40

Amount required by general tax for state purposes; notification

Section
54:4-41

County requirements certified by clerk of freeholders; apportionment between districts

Section
54:4-42

Tax requirements certified to county tax board

Section
54:4-43

Judgment executions added to tax requirements; duty of county board

Section
54:4-44

Inclusion in next levy in certain cases

Section
54:4-45

Certified statement of amount of moneys appropriated for school purposes.

Section
54:4-46

Tax lists and duplicates revised by county board

Section
54:4-46.1

Adding amount of approved tax deductions to net amount to be raised by taxation

Section
54:4-47

Revision and equalization; functions of county board

Section
54:4-48

Changes entered; amount of total tax fixed

Section
54:4-49

Apportionment valuation; amount to be apportioned among taxing districts; debits and credits.

Section
54:4-49.1

Apportionment valuation; property with local property taxes in default and lien unenforceable

Section
54:4-50

Reductions in assessments after rate fixed; additional payments; determination

Section
54:4-51

Excess payment; crediting and application

Section
54:4-52

Table of aggregates for county; prepared by county board.

Section
54:4-52.1

Effective date

Section
54:4-53

Clerical errors; adjustment in following year

Section
54:4-54

Correction of errors; assessment against or payment on wrong property; refund

Section
54:4-55

Corrected duplicates returned to taxing districts; lists remain on record

Section
54:4-55.1

Custody of duplicate tax lists by collectors--Failure to return--Penalty

Section
54:4-56

Taxes on property sold; apportionment; lien unaffected

Section
54:4-57

Taxes on federal property; payment by municipality deferred until collected

Section
54:4-58

Tax, assessment or water rate not set aside for irregularities or illegality

Section
54:4-59

Court to amend and fix amount due

Section
54:4-60

Lien; court may make proper levy

Section
54:4-61

When assessment not to be set aside

Section
54:4-62

Amendment of assessment; grounds; computation

Section
54:4-63.1

"Completed" defined

Section
54:4-63.2

Valuation of real property on which structures erected, etc., after October 1st and completed before January 1st; assessment

Section
54:4-63.3

Structure erected, etc., after October 1st and completed after January 1st; valuation and assessment

Section
54:4-63.4

Forms and methods prescribed by State Tax Commissioner

Section
54:4-63.5

Filing, examination, correction and delivery to collectors

Section
54:4-63.6

Entry of added assessments; extension of tax

Section
54:4-63.7

Tax bills for added taxes

Section
54:4-63.8

Time of payment and delinquency

Section
54:4-63.9

Collection and accounting for taxes

Section
54:4-63.10

Payments by municipality to county

Section
54:4-63.11

Appeals from added assessments

Section
54:4-63.11a

Extension for hearing of appeal for added assessments

Section
54:4-63.12

Power of county board of taxation to assess omitted property

Section
54:4-63.13

Complaints of omitted property; procedure

Section
54:4-63.14

Summary hearing; judgment

Section
54:4-63.15

Assessment of omitted property

Section
54:4-63.16

Omitted assessment list and listing of assessments

Section
54:4-63.17

Filing of omitted assessment list and copy thereof; revision and correction; duplicate to collectors

Section
54:4-63.18

Entry of omitted assessments; extension

Section
54:4-63.19

Duties of collector; taxpayer put upon notice

Section
54:4-63.20

Time for payment of taxes; delinquent taxes; lien

Section
54:4-63.21

Collection of taxes and accounting

Section
54:4-63.22

Payments by municipalities to counties

Section
54:4-63.23

Review of judgment of county board of taxation

Section
54:4-63.24

Application of act

Section
54:4-63.25

Effective date

Section
54:4-63.26

Exempt property which ceases to be exempt

Section
54:4-63.27

Valuation of property previously exempt

Section
54:4-63.28

Time when exemption ceased as affecting time of assessment

Section
54:4-63.29

Law applicable to property which ceases to be exempt

Section
54:4-63.30

Effective date

Section
54:4-63.31

Assessment of omitted property; determination of taxable value

Section
54:4-63.32

Assessor's omitted list; filing; public record

Section
54:4-63.33

Listing names and properties; forms and methods

Section
54:4-63.34

Entry of omitted assessments upon omitted assessment list and duplicates; amount of tax

Section
54:4-63.35

Notice to owner of omitted tax assessment

Section
54:4-63.36

Tax bills; preparation and delivery; taxpayer put upon notice

Section
54:4-63.37

Payment of taxes; collection and accounting

Section
54:4-63.38

Payments by municipality to county

Section
54:4-63.39

Appeals to county board of taxation from omitted assessments

Section
54:4-63.39a

Extension for hearing of appeal for omitted assessments

Section
54:4-63.40

Application of act

Section
54:4-64

Delivery of tax bills.

Section
54:4-64.1

Flood insurance; notice of eligibility and effect of failure to carry

Section
54:4-64a

Complete tax bill, computation of first and second installments

Section
54:4-65

Form and content of property tax bills.

Section
54:4-65.1

Additional information printed on tax bill.

Section
54:4-66

When calendar year taxes payable, delinquent.

Section
54:4-66.1

Fiscal year taxes payable, delinquent; definitions; formula.

Section
54:4-66.2

Estimated, reconciled tax bills for municipalities, procedures.

Section
54:4-66.3

Estimated, reconciled tax bills for municipality operating on calendar fiscal year

Section
54:4-66.4

Estimated reconciled tax bills for municipality operating on State fiscal year

Section
54:4-66.5

Regulations, forms, procedures

Section
54:4-66.6

Definitions relative to local government unit charitable funds.

Section
54:4-66.7

Establishment of certain charitable, spillover funds by local unit.

Section
54:4-66.8

Permitted donations; use of funds.

Section
54:4-66.9

Credit applied to property taxes.

Section
54:4-66.10

Construction of act.

Section
54:4-66.11

Immunity from certain liability.

Section
54:4-66.12

Rules, regulations.

Section
54:4-67

Discount for prepayment; interest for delinquencies; notification; exceptions.

Section
54:4-67.1

Accounts of unpaid properties deemed delinquent

Section
54:4-68

Property taxes, assessments, prepayment in certain cases.

Section
54:4-68.1

Definitions relative to prepayment; issuance of receipt, refund.

Section
54:4-69

Discount; excess refunded; deficiency collected

Section
54:4-69.1

Payment of taxes by mortgagee

Section
54:4-69.2

Credit, against taxes due or to become due, for refund on reduction of assessment

Section
54:4-70

Acceptance of orders issued by school board as tax payments

Section
54:4-71

Payments entered in duplicate; cash book; mechanical recordation

Section
54:4-72

Collector's office; when open

Section
54:4-73

Collector's monthly report; payments to municipal treasurer

Section
54:4-74

Payment of State and county taxes by municipality.

Section
54:4-75

Payment by municipality of school moneys to board secretary or treasurer.

Section
54:4-76

Payment of taxes due by municipality, county; borrowing permitted, interest; waiver.

Section
54:4-77

State taxes; payment by county

Section
54:4-78

Enforcement of payment of personal taxes

Section
54:4-79

Arrest and imprisonment for nonpayment of personal taxes

Section
54:4-80

Warrant for distress or imprisonment; deputies; liability of collector

Section
54:4-81

Certificate of commitment; certificate of release

Section
54:4-82

Hearing on debtor's ability to pay

Section
54:4-83

Limit to imprisonment for dog tax

Section
54:4-84

Advertisement and sale of personal property for taxes

Section
54:4-85

Collector's fees

Section
54:4-86

Further action to collect tax due; collector of arrears; bond

Section
54:4-87

Collectors of arrears; powers and duties

Section
54:4-88

Collector of arrears; no compensation in certain cases; appointment revocable

Section
54:4-90

Sale of timber on unimproved, untenanted and other land

Section
54:4-91

Collector's annual statement of receipts

Section
54:4-91.1

Collector's list of delinquent taxes believed not collectible

Section
54:4-91.2

Release of collector; cancellation of uncollectible taxes

Section
54:4-91.3

Effective date

Section
54:4-95

List of delinquents published; cost charged

Section
54:4-96

Taxes exceeding value of realty; adjustment and settlement

Section
54:4-97

Settlement of unpaid taxes by city when lien is questioned

Section
54:4-98

Action when payment is made; cancellation of record

Section
54:4-99

Adjustment of past due taxes and interest charges; lien unaffected

Section
54:4-100

Principal sum not to be abated unless market value exceeded

Section
54:4-101

Payment required in sixty days

Section
54:4-102

Rules and regulations

Section
54:4-103

Collection of taxes and assessments in arrears January 1, 1933; five-year installments; suspension of liens

Section
54:4-104

Collection of taxes and assessments in arrears January 1, 1934; five-year installments; suspension of liens

Section
54:4-104.1

Collection of taxes and assessments in arrears January 1, 1935; five-year installments; suspension of liens

Section
54:4-104.2

Collection of taxes and assessments in arrears January 1, 1936; five-year installments; suspension of liens

Section
54:4-104.3

Collection of taxes and assessments in arrears, January 1, 1937; five-year installments; suspension of liens

Section
54:4-105

Remissions credited on second half of taxes

Section
54:4-106

Payment of taxes by receivers and assignees; wage liens unaffected

Section
54:4-107

Taxes and assessments for municipal purposes assessed against state; cancellation

Section
54:4-108

Assessment and collection of taxes in districts illegally incorporated; interest

Section
54:4-109

Property conveyed to municipality to satisfy municipal charges; lease to grantor with option to purchase

Section
54:4-110

"Municipal charges" defined

Section
54:4-111

Other rights unimpaired

Section
54:4-112

Conditions precedent to compromise settlement

Section
54:4-113

Other laws unaffected

Section
54:4-114

Conveyance to municipality of unencumbered vacant land in settlement of past-due municipal charges

Section
54:4-115

Method of procedure by municipality

Section
54:4-116

Acceptance of deed by municipality

Section
54:4-117

When settlement prohibited

Section
54:4-118

Not to be at variance with law

Section
54:4-119

Owner to pay all expenses

Section
54:4-120

"Municipal charges" defined

Section
54:4-121

Other laws unaffected

Section
54:4-121.1

Poll tax, cancellation of

Section
54:4-122

May compromise, adjust or cancel cemetery assessments

Section
54:4-122.1

Receipt and custody of municipal tax collections and other public moneys; purpose of Act

Section
54:4-122.2

Definitions

Section
54:4-122.3

Deposit of tax collections and other public moneys in designated banks or trust companies

Section
54:4-122.4

Bond of municipal collector; conditions

Section
54:4-122.5

Penalty of collector's bond; minimum penalties; determination by Local Government Board

Section
54:4-122.6

System of internal checks in lieu of minimum penalties

Section
54:4-122.7

Quarterly list of delinquents; verification of collector's cash accounts and cash on hand

Section
54:4-122.8

Tax bill receipting machine; approval; access; duties of clerk

Section
54:4-122.9

Official tax receiving agency; designation of bank or trust company; rules and regulations

Section
54:4-122.10

Office deemed vacant on collector's failure to give bond

Section
54:4-122.11

Release of surety on tax collector's bond from future accruing liability; hearing

Section
54:4-122.12

Findings and order of State Board on release from bond

Section
54:4-122.13

Rules and regulations

Section
54:4-122.14

Application of Act

Section
54:4-123

Receiver of rents and income from real property in municipality for collection and satisfaction of delinquent taxes; bond not required

Section
54:4-124

Receiver's agent to collect rents and income and manage property; appointment; removal; accounting of rents and income

Section
54:4-125

Fees not to be allowed to receiver or counsel

Section
54:4-126

Expenses in connection with operation of property; payment

Section
54:4-127

Real property sold or to be sold for delinquent taxes as subject to Act

Section
54:4-128

Facts to be established; verification of complaint, effect

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

Section
54:4-130

Discharge of receiver; abatement of receivership proceedings or suit; receipted tax bill or certificate of redemption

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

Section
54:4-132

Remedy as cumulative

Section
54:4-133

Exceptions to application of Act

Section
54:4-134

Application of refund to delinquency.

Section
54:4-135

Construction of act

Section
54:4-136

Application of act

Section
54:4A-1

United States or agency thereof, contributions in lieu of taxes, procedure; disposition.

Section
54:4A-2

Contributions in lieu of taxes for prior years; disposition

Section
54:4A-3

Receipt given for contributions in lieu of taxes.

Section
54:4A-4

Palisades Interstate Park lands; compensation to municipalities

Section
54:4A-5

Estimate of sum municipality would have derived; appropriation

Section
54:4A-6

Budget; including sum appropriated

Section
54:4A-7

Use of sum appropriated

Section
54:4B-1

Effect of administrative or judicial proceedings upon apportionment, collection or payment of taxes

Section
54:4B-2

Finding of invalidity, excessiveness or inadequacy of tax; debiting or crediting difference between amount paid and lawful share

Section
54:4B-3

Right of taxing district entitled to credit to sue for repayment of excess taxes

Section
54:4B-4

Exclusive remedy; applicability

Section
54:5-1

Short title

Section
54:5-2

"Land" , "municipality" and "municipal lien" defined

Section
54:5-3

Construction as remedial legislation

Section
54:5-4

Deputy may act for officer; officer liable

Section
54:5-5

Affidavits; perjury

Section
54:5-6

Unpaid taxes a continuous lien; penalties and costs.

Section
54:5-7

Assessments for municipal improvements, continuous liens.

Section
54:5-8

Other liens; when effective

Section
54:5-9

Municipal liens paramount

Section
54:5-10

Judicial proceedings affect liens only when lis pendens filed

Section
54:5-11

Official designated to examine records, certify unpaid municipal liens; immunity

Section
54:5-12

Certificate as to taxes and other liens

Section
54:5-13

Certificate to include statement of municipal liens, tax sales and assessments under Farmland Assessment Act

Section
54:5-14

Schedule of fees for searches

Section
54:5-15

Continuation searches; fee

Section
54:5-16

Searches certified as correct; duplicates kept.

Section
54:5-17

Liens and outstanding certificates of tax sale not shown by search; persons protected

Section
54:5-18

Failure to issue search or disclose official when demanded; effect

Section
54:5-18.1

Searches for municipal improvements not assessed

Section
54:5-18.2

Certificates; contents

Section
54:5-18.3

Title of certificate; person making; issuance on application

Section
54:5-18.4

Fee

Section
54:5-18.5

Land covered by certificate free from subsequent improvement liens

Section
54:5-18.6

Failure to issue certificate after demand; land free from future lien

Section
54:5-19

Power of sale, "collector" and "officer" defined.

Section
54:5-19.1

Electronic tax lien sales by municipalities.

Section
54:5-19.2

Definitions relative to contracts for property tax lien management services.

Section
54:5-19.3

Contracts for property tax lien management services.

Section
54:5-19.4

Contracts to include compensation to contractor, bases.

Section
54:5-19.5

Approval process by governing body.

Section
54:5-19.6

Provision of information.

Section
54:5-19.7

Contracts considered professional service; duration.

Section
54:5-20.1

Discretion of tax collector as to sale.

Section
54:5-21

Lands listed for sale; liens listed; installments added.

Section
54:5-22

Installments not yet due may be excluded; procedure

Section
54:5-23

List of installments not due; statement in certificate of sale

Section
54:5-24

Maintenance of list.

Section
54:5-25

Notice of sale; contents

Section
54:5-26

Notice of tax sale; posting, publication.

Section
54:5-27

Notice to owner; mailing

Section
54:5-28

Sale; adjournments; restrictions; readvertisement

Section
54:5-29

Payment of amount due prior to tax sale; priority.

Section
54:5-30

Notice of sale attached to list

Section
54:5-30.1

Bidding by municipal officers at tax sales

Section
54:5-31

Sale at auction for amount advertised

Section
54:5-32

Sale in fee subject to redemption.

Section
54:5-33

Payment; resale; redemption.

Section
54:5-34

Sale; purchase by municipality; rights of municipality

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

Section
54:5-34.2

Notice to state by municipality

Section
54:5-34.3

Certification of state's annual obligation for inclusion in annual state appropriations act

Section
54:5-35

Entries made on list as each sale is concluded

Section
54:5-37

Time limit on enforcement; failure to comply; effect; exception

Section
54:5-38

Fees for cost of holding sale.

Section
54:5-39

Land held by purchaser assessed in owner's name; resale by municipality as purchaser

Section
54:5-40

Liens certified to officer selling land

Section
54:5-41

Statement of proceedings; removal for failure to perform duties

Section
54:5-42

Lien passes to purchaser; continued if sale set aside

Section
54:5-43

If sale set aside; tax refunded to purchaser

Section
54:5-44

When sale not to be set aside

Section
54:5-45.1

Tax sales voidable where past-due taxes omitted and municipality is purchaser

Section
54:5-45.2

Sales in violation of statute; subsequent sales void; liens preserved

Section
54:5-45.3

Tax sale certificates and titles unaffected

Section
54:5-45.4

Application of section 54:5-45.1 to sales after June 29, 1935; certain resales validated

Section
54:5-46

Certificate of sale delivered to purchaser

Section
54:5-46.1

Certificates of sale for taxes, assessments or municipal charges; execution by successor of officer making sale

Section
54:5-47

Certificate of sale; form and content.

Section
54:5-48

Description of property sold in certificate

Section
54:5-49

Certificate; issuance to purchaser

Section
54:5-50

Certificate of sale recorded and indexed as a mortgage

Section
54:5-51

Disposition of certificate of sale; permanent record.

Section
54:5-52

Certificate of sale as evidence; presumptions raised; effect of fraud

Section
54:5-52.1

Destruction, loss of tax title certificate; issuance of duplicate; fee

Section
54:5-52.2

Duplicate certificate not to affect time limit for redemption

Section
54:5-52.3

Effect of duplicate certificate; cancellation on finding of original

Section
54:5-53

Lapse of time not to bar proceedings to enforce lien

Section
54:5-53.1

Possession by municipality; rents and profits; credits; collection; use of funds; return to owner; liabilities

Section
54:5-53.2

Cancellation of certificate of sale; certificate of redemption

Section
54:5-54

Right of redemption by owner, person having interest.

Section
54:5-54.1

Redemptions through tax collector's office; exceptions.

Section
54:5-55

Delivery of certificate of redemption; record.

Section
54:5-57

Notice to purchaser, payment of redemption moneys.

Section
54:5-57.1

Unclaimed redemption monies.

Section
54:5-58

Amount required to redeem

Section
54:5-59

Amount required for redemption

Section
54:5-60

Amount required if certificate is not held by municipality

Section
54:5-61

Holder of tax title entitled to expenses; limitation

Section
54:5-62

Conditions for collection of fees, expenses

Section
54:5-63

Fee for serving notice upon person having interest in property

Section
54:5-63.1

Excessive charges or fees charged by tax sale certificate holder on redemption; forfeiture

Section
54:5-64

Revival and continuance of certain liens

Section
54:5-65

Installment redemption; resolution

Section
54:5-66

Public notice of installment plan

Section
54:5-67

Actions to foreclose redemption and alienations of certificate suspended

Section
54:5-68

Monthly payments; time allowed

Section
54:5-69

Form of receipt

Section
54:5-70

Final payment; amount included

Section
54:5-71

Interest computed

Section
54:5-72

Duplicate receipts; inspection

Section
54:5-73

Record of payments certified; application; fee

Section
54:5-74

Payments credited

Section
54:5-75

Installments unpaid; municipality to proceed for balance only

Section
54:5-76

Records kept by collector; open to public inspection

Section
54:5-77

Municipal action to bar redemption

Section
54:5-79

When title void; exception

Section
54:5-81

Notice, affidavits and certificate; indexing

Section
54:5-82

No action after two years

Section
54:5-84

Persons in need of a guardian.

Section
54:5-85

Construction of article

Section
54:5-86

Action by municipality to foreclose right of redemption.

Section
54:5-86.1

One acquiring title may request municipality to foreclose tax sale certificate as against omitted party

Section
54:5-86.2

Foreclosure against omitted party

Section
54:5-86.3

Owner as party; jurisdiction; expense

Section
54:5-87

Jurisdiction of court; effect of judgment.

Section
54:5-89.1

Effect of judgment on unrecorded interests; application by person recording interest to be made party

Section
54:5-90

Judgment; failure to redeem; notice posted

Section
54:5-91

Unknown owner, claimant defined

Section
54:5-97.1

Fees allowed.

Section
54:5-98

Redemption; fees and costs; time and place

Section
54:5-99

Evidence of payment of subsequent liens required

Section
54:5-100

Validity of sale and proceedings must be attacked by answer

Section
54:5-104

Judgment bars redemption only in lands described therein.

Section
54:5-104.29

Short title

Section
54:5-104.30

Definitions.

Section
54:5-104.31

Construction as remedial legislation.

Section
54:5-104.32

In rem proceedings.

Section
54:5-104.32a

Right of state or county to foreclose

Section
54:5-104.32b

Proceedings by state or county

Section
54:5-104.33

No personal judgment shall be entered

Section
54:5-104.34

Time for institution of action.

Section
54:5-104.35

Resolution by governing body

Section
54:5-104.36

Jurisdiction

Section
54:5-104.37

Fees to be paid on institution of action

Section
54:5-104.41

Complaint to be filed with tax collector; county recording officer and Attorney-General

Section
54:5-104.42

Notice

Section
54:5-104.43

Complaint to have effect of notice to State

Section
54:5-104.44

Duties of county recording officers

Section
54:5-104.45

Fees of county recording officer

Section
54:5-104.48

Notice to municipality by owners or parties in interest; notice of foreclosure

Section
54:5-104.53

Certain omissions no defense

Section
54:5-104.58

Severance upon filing of answer

Section
54:5-104.59

Apportionment, allocation, definition of costs and fees

Section
54:5-104.60

Redemption

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

Section
54:5-104.62

Right of plaintiff to order of dismissal

Section
54:5-104.64

Form and effect of judgment

Section
54:5-104.65

Effect of recording judgment.

Section
54:5-104.66

Additional duty of county recording officer; fee

Section
54:5-104.67

Application to reopen judgment

Section
54:5-104.68

Constitutional clause

Section
54:5-104.69

Repealer

Section
54:5-104.70

Certain acts and decrees valid

Section
54:5-104.71

To take effect immediately

Section
54:5-104.72

Irregularities in proceedings; instituting new proceedings.

Section
54:5-104.73

Right of purchaser to have prior foreclosure proceedings corrected.

Section
54:5-104.74

Further foreclosure proceedings by municipality; title of purchaser not affected; contents of notice and complaint.

Section
54:5-104.75

Other manner of foreclosure not precluded

Section
54:5-104.100

Conveyance of outstanding interest against certain residential realty; payment; action to compel conveyance

Section
54:5-104.101

Applicability of law

Section
54:5-104.102

Benefits and disabilities; application to successors in interest; agreements to defeat operation of Act

Section
54:5-104.103

Definition of phrase "thought to be owned"

Section
54:5-105

Jurisdiction of courts, proof

Section
54:5-106

Persons entitled to apply for order

Section
54:5-107

Parties defendant

Section
54:5-111

Cancellation of record; procedure

Section
54:5-111.1

Certificate of cancellation; execution

Section
54:5-111.2

Effect of certificate

Section
54:5-111.3

Filing or recording of certificate

Section
54:5-111.4

Filing fee

Section
54:5-112

Private sale of real estate acquired for delinquent taxes, assessments by municipality; recording of assignments, service on tax collector.

Section
54:5-113

Private sale of certificate of tax sale by municipality; recording of assignments, service on tax collector.

Section
54:5-113.1

Acceptance of bond, note, other obligation as consideration for sale of certificate

Section
54:5-113.2

Removal of lessee, tenant

Section
54:5-113.3

Bond, note, obligation deemed asset of municipality

Section
54:5-113.4

Pledge, transfer of tax sale certificates; assignments, recording.

Section
54:5-113.5

Sale of total property tax levy by municipality

Section
54:5-113.6

Terms, conditions of bid specifications

Section
54:5-113.7

Rules, regulations; biennial report to Governor, Legislature

Section
54:5-114

Notice mailed to owner; publication and posting

Section
54:5-114.1

Methods of sale of certificate of tax sale by municipality.

Section
54:5-114.2

Sale of certificate of tax sale, liens by municipality.

Section
54:5-114.3

Sales subject to current taxes; redemption

Section
54:5-114.4

Purchasers of tax sale certificates, liens; foreclosure, right of redemption, recording of final judgment; further, additional assignments recorded.

Section
54:5-114.4a

Foreclosure on certain tax sale certificates

Section
54:5-114.5

Extension of time for recording judgment; failure to record within time

Section
54:5-114.6

Failure to foreclose equity and record judgment

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

Section
54:5-114.8

Action to bar right of redemption; redemption by payment into court; assignee's rights

Section
54:5-114.9

Cancellation of tax sale certificate

Section
54:5-114.10

Foreclosure of omitted parties from equity of redemption; acquisition or cancellation of unforeclosed outstanding interest

Section
54:5-115

Certain sales confirmed; subsequent liens continued

Section
54:5-116

Lands acquired at tax sale; exchange for park 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

Section
54:5-122

Release of obligation to collect taxes, etc.; exemption from taxation

Section
54:5-123

Right of redemption

Section
54:5-124

Amount required to redeem

Section
54:5-126a

Conveyance of land not suitable for forest park reservation to municipality; approval

Section
54:5-126b

Redemption of land from municipality; amount

Section
54:5-127

Transfer to county for park purposes of lands acquired at tax sales

Section
54:5-128

Redemption after transfer of lands to county for park purposes

Section
54:5-129

Foreclosure by county of right to redeem

Section
54:5-130

Creation of joint municipal lien pool permitted.

Section
54:5-131

Powers of joint municipal lien pool.

Section
54:5-132

Municipal liens defined; exceptions.

Section
54:5-133

Laws applicable to operation of pool.

Section
54:5-134

Transfer of municipal lien.

Section
54:5-135

Execution of lien certificates.

Section
54:5-136

Operating plan filed by joint municipal lien pool.

Section
54:5-137

Rules, regulations, orders.

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; sa

Section
54:6-2

Titles under "Martin act" validated

Section
54:6-3

Land sold for taxes to taxing district subject to "Martin act" proceedings

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

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

Section
54:7-1

Action by governing body

Section
54:7-2

Liens which may be apportioned

Section
54:7-3

Apportionment by application or on motion of governing body

Section
54:7-4

Apportionment; resolution; copies filed

Section
54:7-5

Apportionment without notice; reapportionment; effect of difference

Section
54:7-6

Notice; publication; service

Section
54:7-7

Apportionment by designated municipal officer; appointment

Section
54:7-8

Map and deposit for expenses may be required

Section
54:7-9

Apportionment of liens on lands taken for streets

Section
54:8-1

Reduction of interest on amounts due where records destroyed

Section
54:8-2

Article applicable to special assessments

Section
54:8-3

Destruction of records; determination of amounts due; jurisdiction of Superior Court

Section
54:8-4

Action by municipality desiring relief; facts to be established

Section
54:8-5

Service upon joint tenants or tenants in common

Section
54:8-6

Nonresident owners or mortgagees; service; publication

Section
54:8-12

Enforcement of lien; alternative procedure

Section
54:8-14

Costs and fees not recoverable

Section
54:8-15

Copy of judgment filed; abstract; contents

Section
54:8-16

Legal assistants; compensation

Section
54:8A-1

Short title

Section
54:8A-2

Imposition of tax; levy; collection; payment; exemption

Section
54:8A-3

"Resident" defined

Section
54:8A-4

"Derived from sources within" defined

Section
54:8A-5

"Critical area state" defined; legislative findings; certification of state highway commissioner; publication

Section
54:8A-6

Rates; computation of tax upon entire net income

Section
54:8A-6.1

Minimum income tax on minimum taxable income of each individual

Section
54:8A-6.2

Minimum taxable income

Section
54:8A-6.3

Tax surcharge

Section
54:8A-6.4

Maximum tax rate on personal service income

Section
54:8A-7

Gross income defined; manner of computing

Section
54:8A-8

"Taxpayer" defined

Section
54:8A-9

Standard deduction

Section
54:8A-10

Exemptions from net income

Section
54:8A-11

"Dependent" defined

Section
54:8A-12

"Related to taxpayer" defined

Section
54:8A-13

Dependent; claim by person contributing more than ten per cent of support

Section
54:8A-14

"Eligibility year" defined

Section
54:8A-15.1

Household, and household and dependent care services necessary for gainful employment credits

Section
54:8A-16

Credits for tax imposed by another critical area state

Section
54:8A-17

Withholding tax

Section
54:8A-18

Payment of tax; returns; extension of time

Section
54:8A-19

Assignment of claim for refund of money paid or withheld in other jurisdiction

Section
54:8A-20

Transportation fund; purposes; authorization to use

Section
54:8A-21

Endowment fund; investment; use

Section
54:8A-22

Misapplication of funds; right to refund

Section
54:8A-23

"Source state" defined

Section
54:8A-29

Taxable year; annual accounting period; calendar year; fiscal year; definitions

Section
54:8A-30

"Partnership" defined

Section
54:8A-31

Partnership liability; inclusions in gross income

Section
54:8A-32

Computation of gross income of taxpayer

Section
54:8A-33

Income derived from sources within taxpayer's source state; exclusions from gross income

Section
54:8A-34

"Net income" defined

Section
54:8A-35

Computation of net income; deductions

Section
54:8A-36

Computation of gross income from federal adjusted gross income figure

Section
54:8A-37

Additional deductions

Section
54:8A-38

Inventories

Section
54:8A-39

Net capital gain or loss; computation; deductions

Section
54:8A-40

Items not deductible

Section
54:8A-41

"Capital assets" defined

Section
54:8A-42

Basis of property; gain or loss from sale or other disposition of property

Section
54:8A-43

Agreements with taxpayer relating to liability

Section
54:8A-44

Persons required to file

Section
54:8A-46

Actions for collection of tax

Section
54:8A-47

Payment of tax; signing of documents; certification of statements

Section
54:8A-48

Taxable year; method of accounting

Section
54:8A-49

Withholding return

Section
54:8A-50

Liability of employer required to withhold tax; special fund; right of action against employer

Section
54:8A-51

Failure of employer to deduct and withhold tax or to pay tax withheld

Section
54:8A-52

Reciprocity credit; relief from withholding

Section
54:8A-53

Delinquent return or taxes; penalties; interest; abatement or remission

Section
54:8A-54

Applicability of State Tax Uniform Procedure Law

Section
54:8A-55

Administration; determination of amount of tax due

Section
54:8A-56

Exercise of powers and duties of Division of Taxation by director

Section
54:8A-57

Effective date; suspension of tax; cessation

Section
54:8A-58

Short title

Section
54:8A-59

Imposition of tax; levy; collection; payment

Section
54:8A-60

Rate of tax

Section
54:8A-61

Definitions

Section
54:8A-62

"Derived from sources within" defined

Section
54:8A-63

"Source state" defined

Section
54:8A-64

Resident individual

Section
54:8A-65

Nonresident individual

Section
54:8A-66

"Taxpayer" defined

Section
54:8A-69

"Eligibility year" defined

Section
54:8A-70

"Taxable year" ; "annual accounting period" and "calendar year" defined

Section
54:8A-71

"Partnership" defined

Section
54:8A-73

"Taxable income" defined

Section
54:8A-74

Division and director defined

Section
54:8A-75

Allocated income defined

Section
54:8A-77

Inclusions in and exclusions from income

Section
54:8A-84

Apportionment and allocation

Section
54:8A-91

Procedure when inventories necessary to compute tax

Section
54:8A-92

Basis of property

Section
54:8A-93

Individuals of partnership liable for tax; computing; liquidation payments

Section
54:8A-94

Income taxes imposed by other states

Section
54:8A-96.1

Special tax provisions for poverty

Section
54:8A-96.2

Procedure for claiming special tax provisions

Section
54:8A-97

Returns: of whom required; personal liability; report of changes

Section
54:8A-98

Time of filing return; extensions

Section
54:8A-99

Tax due upon date fixed for filing return; effect of making or filing return

Section
54:8A-100

Taxable year; accounting method

Section
54:8A-101

Employer to withhold tax

Section
54:8A-101.1

When withholding not required

Section
54:8A-102

Withholding returns; notice to employer

Section
54:8A-103

Employer's liability

Section
54:8A-104

Tax not to be collected from employer on payment; liability for penalties; interest; failure to pay tax withheld

Section
54:8A-105

Penalties; interest; abatement or remission

Section
54:8A-106

Transportation benefits fund; use of fund

Section
54:8A-107

Balances accumulated as an endowment fund; use

Section
54:8A-108

Refund to taxpayer upon unauthorized use of fund; formula for computing amount

Section
54:8A-109

General requirements concerning returns, notices, records, and statements

Section
54:8A-110

Information returns

Section
54:8A-111

Review of director's decision

Section
54:8A-112

General powers of the director

Section
54:8A-113

Order to compel compliance

Section
54:8A-114

Controlling statute; exception

Section
54:8A-115

Relief requirements on residents

Section
54:8A-116

Administration of act

Section
54:8A-117

Severability clause

Section
54:8A-118

Act operative

Section
54:8A-119

Liability for either income tax or emergency transportation tax or transportation benefits tax

Section
54:8A-120

Deposits in transportation fund or transportation benefit fund

Section
54:8A-121

Transfer of amounts between transportation fund or transportation benefit fund and property tax relief fund; authorization

Section
54:8A-122

Inapplicability of emergency transportation tax and transportation benefits tax to commuter if reciprocal agreement with critical area state exists

Section
54:8A-123

Effective date; time of application

Section
54:10-4.6

Determination of entire net income for member of combined group.

Section
54:10A-1

Short title

Section
54:10A-2

Payment of annual franchise tax.

Section
54:10A-3

Corporations exempt.

Section
54:10A-4

Definitions.

Section
54:10A-4.1

TEFA as State tax.

Section
54:10A-4.2

Attachment of certificate to return for net operating loss carryover.

Section
54:10A-4.3

Carryover of net operating loss for certain taxpayers.

Section
54:10A-4.4

Definitions relative to computing entire net income and related member transactions.

Section
54:10A-4.5

Carryover of net operating loss for privilege period as deduction; exceptions.

Section
54:10A-4.7

Allocation factor for taxable members of combined group.

Section
54:10A-4.8

Combined unitary tax return filed by combined group.

Section
54:10A-4.9

Use of alternative minimum assessment credit.

Section
54:10A-4.10

Determination of managerial member.

Section
54:10A-4.11

Determination of combined group on world-wide or affiliated group basis.

Section
54:10A-4.12

Conditions for waiver of penalties, interest.

Section
54:10A-4.13

Severability.

Section
54:10A-4.14

Regulations.

Section
54:10A-4.15

Permitted deductions for computing entire net income.

Section
54:10A-5

Franchise tax.

Section
54:10A-5.1

Corporation surtax

Section
54:10A-5.2

Determination of rate

Section
54:10A-5.3

Recycling equipment tax credit

Section
54:10A-5.4

Short title

Section
54:10A-5.5

Definitions relative to new jobs investment tax credit.

Section
54:10A-5.6

Determination of taxpayer credit allowed.

Section
54:10A-5.7

Determination of aggregate annual credit allowed

Section
54:10A-5.8

Qualified investment in property purchased for business relocation, expansion

Section
54:10A-5.9

New jobs factor to determine amount of credit allowed.

Section
54:10A-5.10

Changes affecting tax credit

Section
54:10A-5.11

Disposal of property; treatment under act.

Section
54:10A-5.12

Maintenance of records

Section
54:10A-5.13

Entitlement to credit established by taxpayer

Section
54:10A-5.14

Report to Governor, Legislature

Section
54:10A-5.15

Provision of quarterly employment reports

Section
54:10A-5.16

Short title

Section
54:10A-5.17

Definitions.

Section
54:10A-5.18

Taxpayer credit.

Section
54:10A-5.19

Computation of tax credit

Section
54:10A-5.20

Maintenance of records

Section
54:10A-5.21

Required reports

Section
54:10A-5.22

Election as a New Jersey S corporation.

Section
54:10A-5.23

Requirements for New Jersey S corporation.

Section
54:10A-5.24

Taxpayer credit for certain research activities.

Section
54:10A-5.24a

Attachment of certificate to return for research and development tax credit carryover.

Section
54:10A-5.24b

Carryover of R & D tax credit for certain taxpayers.

Section
54:10A-5.25

Installment payments of estimated corporation business tax for certain public utilities.

Section
54:10A-5.26

Determination of taxpayer's liability.

Section
54:10A-5.27

Consequences of failure to distribute required Energy Tax receipts property tax relief.

Section
54:10A-5.28

Short title.

Section
54:10A-5.29

Definitions relative to emergency businesses.

Section
54:10A-5.30

Taxpayer allowed credit.

Section
54:10A-5.31

Tax credit for purchase of effluent treatment, conveyance equipment.

Section
54:10A-5.32

Temporary regulations for effluent treatment tax credit.

Section
54:10A-5.33

Tax credit for remediation of contaminated site.

Section
54:10A-5.34

Eligibility for tax credit.

Section
54:10A-5.35

Additional requirements for eligibility.

Section
54:10A-5.36

Corporation business tax benefit certificate transfer program.

Section
54:10A-5.37

Performance evaluation review committee; report.

Section
54:10A-5.38

Tax credit for employment of certain handicapped persons.

Section
54:10A-5.39b

Credit against tax imposed for qualified film production expenses.

Section
54:10A-5.40

Imposition of surtax on liability.

Section
54:10A-5.41

Assessment, payment of surtax.

Section
54:10A-5.42

Credit against corporation business tax

Section
54:10A-5.43

Tax credit for certain corporate member.

Section
54:10A-5.44

Credit against tax imposed pursuant to C.54:10A-5.

Section
54:10A-5.45

Tax credit for employer of employee who donates organ, bone marrow.

Section
54:10A-5.46

Credit against certain tax.

Section
54:10A-5.47

Credit against tax; definitions.

Section
54:10A-5.48

Tax credit for taxpayer's purchase of unit concrete products that utilize carbon footprint-reducing technology.

Section
54:10A-5b

Credit for air carrier, certain circumstances.

Section
54:10A-6

Allocation factor.

Section
54:10A-6.1

"Operational income" defined; related corporate expenses not deductible; conditions; forms; rules.

Section
54:10A-6.2

Determination of receipts from services, alternative minimum assessment; definitions.

Section
54:10A-6.3

Determination of sales fraction for airline.

Section
54:10A-6.4

Definitions.

Section
54:10A-6.5

Computation of entire net income.

Section
54:10A-7

"Compensation of officers and employees within state" defined

Section
54:10A-8

Adjustment of allocation factor

Section
54:10A-9

Taxpayer holding stock of subsidiary; deductions from net worth; "subsidiary" defined

Section
54:10A-10

Evasion of tax; adjustments and redeterminations; obtaining information.

Section
54:10A-11

Receivers and others subject to tax

Section
54:10A-13

Report of changed, corrected taxable income

Section
54:10A-14

Director may require taxpayer to submit information.

Section
54:10A-14.1

Records available for inspection, examination.

Section
54:10A-15

Annual tax payable; manner of payment.

Section
54:10A-15.1

Fiscal or calendar accounting years between December 31, 1980 and December 31, 1984; schedule of installment payments

Section
54:10A-15.2

Tax liability under $500; installment payment

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

Section
54:10A-15.4

Underpayment; amount added to tax; interest.

Section
54:10A-15.5

Franchise tax payments

Section
54:10A-15.6

Provisions concerning certain limited, foreign limited liability companies, computation, allocation for members.

Section
54:10A-15.7

Provisions concerning certain limited, foreign limited partnerships, computation, allocation for partners.

Section
54:10A-15.8

Installment payments.

Section
54:10A-15.9

Liability of taxpayers for privilege periods beginning in CY2001.

Section
54:10A-15.10

Regulations, forms.

Section
54:10A-15.11

Tax payment by certain partnerships; definitions.

Section
54:10A-16

Lien

Section
54:10A-17

Determination of net worth, income; failure to file return.

Section
54:10A-18

Forms; certification; S corporation, professional service corporation returns.

Section
54:10A-19

Extension for filing returns; interest.

Section
54:10A-19.1

Examination of returns, assessment.

Section
54:10A-19.2

Appeal to tax court, claim for refund.

Section
54:10A-19.3

Effective date

Section
54:10A-20

Injunctive relief as one of remedies for collection.

Section
54:10A-21

Failure of foreign corporation to pay tax; revocation of certificate of authority.

Section
54:10A-22

Forfeiture of charter for failure to pay tax

Section
54:10A-23

State tax uniform procedure law governs

Section
54:10A-24

Annual appropriation for free public schools

Section
54:10A-25

Partial invalidity

Section
54:10A-26

Repeal; existing obligations not affected

Section
54:10A-27

Rules, regulations.

Section
54:10A-28

Effective date.

Section
54:10A-29

Certificate; $25 per corporation

Section
54:10A-30

Release of property from lien.

Section
54:10A-31

Limitations; cancellation of taxes barred; rights not affected

Section
54:10A-32

Effective date

Section
54:10A-33

Banking corporations; collected business corporation and business personal property taxes; apportionment; certification; payment

Section
54:10A-34

Banking corporations; annual franchise tax; deductions for international banking facilities

Section
54:10A-34.1

Filing of returns by certain banking corporations.

Section
54:10A-35

Banking corporation tax revenues; distribution to municipalities under L.1966, c. 135; prohibition

Section
54:10A-36

Banking corporation defined

Section
54:10A-37

Banking corporations; nonqualification as investment company or regulated investment company

Section
54:10A-38

Financial business corporations; revenues from taxes, penalties and interest; apportionment to governmental units; certification; payment

Section
54:10A-39

Financial business corporations; revenue from taxes; distribution to municipalities; prohibition

Section
54:10A-40

Financial business corporations; tax; payment

Section
54:11-1

Voiding charter of delinquent corporations; extension of time for payment

Section
54:11-2

Delinquents reported to secretary of state; proclamation voiding charter

Section
54:11-4

Reinstatement of charters voided by mistake

Section
54:11-5

Reinstatement upon payment of amount fixed; exceptions

Section
54:11-6

Action for appointment of a receiver

Section
54:11-7

Judgment for tax due; execution to issue

Section
54:11-8

Transfer of intangible corporate assets to receiver for sale

Section
54:11-9

Sale of intangible corporate assets; disposition of proceeds

Section
54:11D-1

Annual appropriation; allocation

Section
54:11D-5

Annual payment and distribution to municipalities

Section
54:11D-6

Distribution

Section
54:11D-7

Apportionment of amounts to be raised in taxing districts; equalization table; assumed assessed value of property

Section
54:11D-8

Review

Section
54:11D-9

Rules and regulations; delegation of powers

Section
54:12-1

Books, records and documents; custody

Section
54:14-1

Time when taxes due; notification of deductions; interest charged

Section
54:14-2

Book, records, etc. to Director of Division of Taxation if required

Section
54:14-3

Penalty upon failure to produce books or records

Section
54:14-5

Action at law to recover tax; preferred debt in case of insolvency

Section
54:14-6

Injunctive relief against exercise of powers by delinquent corporation

Section
54:15-1

Appeal to tax court

Section
54:15-2

Investigation by board; examination of corporation officers and books

Section
54:15-3

Correction of tax; penalties in certain cases

Section
54:15B-1

Short title

Section
54:15B-2

Definitions.

Section
54:15B-2.1

Receipts not included as gross receipts.

Section
54:15B-2.2

Definitions; phase out of petroleum products gross receipts tax

Section
54:15B-3

Petroleum products tax.

Section
54:15B-4

Additional tax

Section
54:15B-5

Gross receipts; credit against petroleum products tax

Section
54:15B-6

Registration with director

Section
54:15B-7

Filing of return; payment of tax.

Section
54:15B-8

Determination of tax due; powers of director.

Section
54:15B-9

Payment of petroleum products tax, nonpayment, fourth degree crime.

Section
54:15B-10

Reimbursement of petroleum products tax to federal entity.

Section
54:15B-11

Payment of reimbursement, fraudulent collection, fourth degree crime

Section
54:15B-12

Recognition as licensed company, direct payment of taxes

Section
54:15B-13

Tax levied on persons holding certain fuels.

Section
54:15B-14

Fuel dealers, distributors, certain, refunds permitted, "bad debt" defined.

Section
54:15C-1

Tax on transfer over $1,000,000 of controlling interest in certain commercial property.

Section
54:16-1

Definition of marine insurances

Section
54:16-2

Imposition of tax

Section
54:16-3

Underwriting profit; how computed

Section
54:16-4

Net earned premiums; how computed

Section
54:16-5

Losses incurred; definition

Section
54:16-6

Expenses incurred; how computed

Section
54:16-7

Reports by marine insurance companies

Section
54:16-8

Computation of tax

Section
54:16-9

Report of commissioner of banking and insurance to tax commissioner

Section
54:16-10

Due date of tax

Section
54:17-6

Payments reported to comptroller

Section
54:18-1

Annual reports, payments to New Jersey State Firemen's Association; effects of noncompliance

Section
54:18-2

Returns by agents, brokers, insurers; payments to association

Section
54:18-3

Account books

Section
54:18-4

Penalty for noncompliance by agent, broker, or insurer

Section
54:18-5

Revocation of authority of agent, broker, or insurer

Section
54:18-7

Effect of chapter on reciprocal legislation

Section
54:18-8

Use of monies

Section
54:18A-1

Annual tax return; payment by companies; dates due; credit

Section
54:18A-1.1

Extension of time filing return; due date for payment

Section
54:18A-1.2

Administration, collection and enforcement of tax imposed

Section
54:18A-1.3

Examination of returns, assessment

Section
54:18A-1a

Equivalent of franchise tax to municipalities and counties

Section
54:18A-2

Amount of tax, additional tax, percentage reduction.

Section
54:18A-3

Amount of tax, life insurance companies; additional tax.

Section
54:18A-4

Taxable premiums collected

Section
54:18A-5

Gross contract premiums

Section
54:18A-5.1

Life insurance companies; determination of annual tax

Section
54:18A-6

Maximum amount of taxable premiums.

Section
54:18A-7

Time of payment

Section
54:18A-8

Reports

Section
54:18A-9

Inapplicability to fraternal beneficiary society, certain insurance companies.

Section
54:18A-10

Partial invalidity

Section
54:18A-11

Effective date

Section
54:29A-1

Short title

Section
54:29A-2

Definitions

Section
54:29A-4

Property not used for railroad purposes

Section
54:29A-5

Municipal assessment of benefits; delegation of powers by commissioner

Section
54:29A-6

General powers of commissioner

Section
54:29A-7

Property taxable; rate

Section
54:29A-7.1

Real property deemed to be in railroad use regardless of ownership or possession

Section
54:29A-8

Leased property

Section
54:29A-10

Grade crossing improvements exempt

Section
54:29A-11

Assessment in lieu

Section
54:29A-12

Assessment procedure

Section
54:29A-13

Franchise excise

Section
54:29A-14

Measure of franchise tax

Section
54:29A-15

Assessment; franchise tax

Section
54:29A-16

Local assessors; information returns

Section
54:29A-17

Classification of railroad property; valuation of class II property; statement

Section
54:29A-17.1

Valuation; improvements to capital facilities

Section
54:29A-18.1

Inspection of classifications and valuations; informal conference; delivery of statement

Section
54:29A-21

Tax statements

Section
54:29A-22

Certification to Comptroller

Section
54:29A-23

Tax for State use

Section
54:29A-24.1

Replacement revenue to municipalities

Section
54:29A-24.2

Definitions

Section
54:29A-24.3

Appropriation and payment of state aid; amount; adjustments

Section
54:29A-24.4

Payment to collector or other proper officer; time; manner

Section
54:29A-24.5

Delivery of statement to municipality concerning state aid payable in following year

Section
54:29A-24.6

Adjustments in valuation

Section
54:29A-25

Reassessment; property omitted

Section
54:29A-26

Review of assessments; notice

Section
54:29A-27

Period of limitations

Section
54:29A-28

Certification to Comptroller

Section
54:29A-29

Credit for taxes paid locally

Section
54:29A-30

Disposition of receipts

Section
54:29A-31

Appeal to tax court

Section
54:29A-32

Complaint and notice

Section
54:29A-33

Hearing upon complaint

Section
54:29A-34

Conclusion of hearings

Section
54:29A-35

Certifications

Section
54:29A-43.1

Dual assessment; appeal to tax court

Section
54:29A-43.6

Repeals

Section
54:29A-44

Returns of information

Section
54:29A-45

Returns; form and content

Section
54:29A-46

Payments; due dates

Section
54:29A-46.1

Payment of franchise tax assessed for 1941

Section
54:29A-48

Payment by person interested

Section
54:29A-49

Payment pending litigation; credits

Section
54:29A-50

Payments pending litigation; distribution

Section
54:29A-51

Extension of time

Section
54:29A-52

Penalties

Section
54:29A-53

Interest

Section
54:29A-54

Lien of taxes

Section
54:29A-55

Tax a debt; preference

Section
54:29A-56

Collection not to be stayed

Section
54:29A-57

Additional remedy; certificate that taxpayer is indebted, under act for taxation of railroads; entry

Section
54:29A-58

Action to enforce lien

Section
54:29A-59

Parties to proceedings

Section
54:29A-60

Determination of rights; direction of sale

Section
54:29A-61

Receivership

Section
54:29A-62

Rules and regulations

Section
54:29A-63

Audits and investigations

Section
54:29A-64

Hearings; oaths

Section
54:29A-65

Subpoenas

Section
54:29A-66

Employment of technical assistants

Section
54:29A-67

Personal knowledge of commissioner

Section
54:29A-68

Attendance of Attorney-General

Section
54:29A-69

Employment of assistant counsel

Section
54:29A-70

Criminal penalties

Section
54:29A-71

False swearing

Section
54:29A-72

Offenses committed at Trenton

Section
54:29A-73

Payment and returns for 1941

Section
54:29A-74

Construction; other taxes

Section
54:29A-74.1

Construction; in lieu of all other taxes

Section
54:29A-74.2

Repeal

Section
54:29A-75

Repealers

Section
54:29A-76

Warrants for distribution of railroad franchise tax

Section
54:29A-77

Release of property from lien

Section
54:30-1

Certain receipts of public utilities not taxable

Section
54:30-2

Corrections in errors in apportionment

Section
54:30-3

Deduction of expenses from gross amount of tax; apportionment of expenses

Section
54:30A-30

Rules, regulations

Section
54:30A-49

Purpose of act.

Section
54:30A-50

Definitions.

Section
54:30A-51

Taxation of sewerage, water corporations.

Section
54:30A-52

Taxation of real estate.

Section
54:30A-54

Excise tax for sewerage, water corporation; rate; certain amount computed; average tax.

Section
54:30A-54.1

Computation, certification of excise taxes.

Section
54:30A-54.1a

Amount, payment of tax.

Section
54:30A-54.2

Deductions from or additions to subsection (c) tax

Section
54:30A-54.3

Administration, collection and enforcement of subsection (c) taxes

Section
54:30A-54.4

Advance payment; computation; due date.

Section
54:30A-54.5

Credit of advance payment as partial payment in preceding year

Section
54:30A-55

Statements by taxpayers operating public utilities.

Section
54:30A-62

Certification of excise taxes; statements to taxpayer.

Section
54:30A-63

Statements to director.

Section
54:30A-100

Short title; purpose of act.

Section
54:30A-101

Definitions relative to Transitional Energy Facility Assessment Act.

Section
54:30A-102

Establishment of remitter's transitional energy facility assessment.

Section
54:30A-103

Payment of assessment by corporation.

Section
54:30A-104

Statement of sales from remitter due February 1.

Section
54:30A-105

Statement of liability from remitter due October 15.

Section
54:30A-106

TEFA statement to remitter.

Section
54:30A-107

Liability for TEFA assessment.

Section
54:30A-108

Payments due May 15.

Section
54:30A-109

Certification of amount of assessments.

Section
54:30A-110

Municipal electric sales, certain; additional assessment.

Section
54:30A-111

Remitter, certain, subject to assessment.

Section
54:30A-112

Prior year's adjustment to assessment.

Section
54:30A-113

Rules, regulations applicable to remitters.

Section
54:30A-114

Short title; purpose of act.

Section
54:30A-115

Definitions relative to uniform transitional utility assessment.

Section
54:30A-116

Annual assessment.

Section
54:30A-117

Amount paid available as nonfundable credit.

Section
54:30A-118

Statements from remitter.

Section
54:30A-119

Calculation, certification of assessment.

Section
54:30A-120

Certification of amount of assessments.

Section
54:30A-121

Prior year's adjustment to assessment.

Section
54:30A-122

Rules, regulations applicable to remitters.

Section
54:30A-123

Deposit of tax monies, certain.

Section
54:30A-124

Imposition of fees, taxes, levies, assessments by certain local units prohibited.

Section
54:30A-125

Telecommunication assessment.

Section
54:30A-126

Submission of final tax form by energy utilities.

Section
54:32A-54

Taxes and penalties not to remain lien after January 1, 1953

Section
54:32B-1

Short title

Section
54:32B-2

Definitions.

Section
54:32B-2.1

Filing of list of persons excluded from tax on telecommunications; required

Section
54:32B-3

Taxes imposed.

Section
54:32B-3.1

Sourcing of retail sale of product; definitions.

Section
54:32B-3.3

Direct mail form, information to seller.

Section
54:32B-3.4

Sourcing of certain telecommunication services; definitions.

Section
54:32B-3.5

Taxation of certain sales.

Section
54:32B-3.6

Sales, certain, collection of State taxes; definitions.

Section
54:32B-4

Tax bracket schedule.

Section
54:32B-4.1

Rate of tax imposed from July 15, 2006 through September 30, 2006.

Section
54:32B-4.2

Partial tax exemption for sale, use of certain boats.

Section
54:32B-5

Receipts subject to taxes.

Section
54:32B-6

Imposition of compensating use tax.

Section
54:32B-6.1

Exemptions from compensating use tax.

Section
54:32B-7

Special rules for computing price and consideration.

Section
54:32B-7.1

Sales tax imposed on sale of certain race horses; refunds, certain.

Section
54:32B-8.1

Exemption for certain medical supplies, equipment; definitions.

Section
54:32B-8.2

Food items, certain, exemption from tax; definitions.

Section
54:32B-8.3

Food sold in schools

Section
54:32B-8.4

Clothing, footwear, exemption from tax; definitions.

Section
54:32B-8.5

Newspapers, magazines, periodicals, certain, exemptions from tax.

Section
54:32B-8.6

Casual sales, exemption from tax.

Section
54:32B-8.7

Utilities.

Section
54:32B-8.8

Motor, airplane or railroad fuels.

Section
54:32B-8.9

Exemption for certain sales from coin-operated vending machines.

Section
54:32B-8.10

Sales not within taxing power of state

Section
54:32B-8.11

Transportation charges, exceptions.

Section
54:32B-8.12

Tax exemption for marine terminal services, certain vessels

Section
54:32B-8.13

Sales, use tax exempt, machinery, apparatus, etc.

Section
54:32B-8.14

Sales of tangible personal property, specified digital products for use in R&D exempt; exceptions.

Section
54:32B-8.15

Exemption from taxation for certain wrapping supplies.

Section
54:32B-8.16

Tangible personal property, etc. for use on farms, exceptions; terms defined.

Section
54:32B-8.16a

Rules, regulations.

Section
54:32B-8.17

Tangible personal property sold by mortician, undertaker or funeral director

Section
54:32B-8.18

Films, records, etc. used through medium of theaters, radio and television broadcasting stations

Section
54:32B-8.19

Property taxable under municipal ordinance.

Section
54:32B-8.20

Materials used to induce or cause refining or chemical process

Section
54:32B-8.21

School textbooks, exemption from tax.

Section
54:32B-8.22

Sales tax exemption for certain services, supplies to certain exempt organizations.

Section
54:32B-8.25

Bible or similar sacred scripture

Section
54:32B-8.26

Flags of the United States of America or State of New Jersey

Section
54:32B-8.27

Locomotives, railroad cars, other railroad rolling stock and related materials

Section
54:32B-8.28

Buses for public transportation

Section
54:32B-8.29

Sales tax exemptions

Section
54:32B-8.30

Advertising to be published in a newspaper

Section
54:32B-8.32

Gold or silver and storage

Section
54:32B-8.33

Solar energy devices or systems

Section
54:32B-8.35

Exemption for receipts from aircraft sales, repairs.

Section
54:32B-8.36

Recycling, treatment, conveyance equipment, exemption from tax.

Section
54:32B-8.39

Certain printed advertising material receipts, exemption from tax.

Section
54:32B-8.41

Commercial vehicles, certain services or repairs

Section
54:32B-8.42

Commercial vehicles, certain rentals, etc.

Section
54:32B-8.43

Commercial vehicles, certain; sales, leases, repairs

Section
54:32B-8.44

Disposable household paper products exemption

Section
54:32B-8.45

Certain retail sales; lower tax rate.

Section
54:32B-8.46

Receipts from sale, exchange, delivery, use of electricity; purchase or use of natural gas or utility service.

Section
54:32B-8.47

Energy and utility service, certain, exempt sales, refunds.

Section
54:32B-8.47a

Annual review of financial records of certain manufacturing facilities.

Section
54:32B-8.47b

Definitions relative to provision of energy to certain manufacturing facilities.

Section
54:32B-8.47c

Exemption for certain receipts.

Section
54:32B-8.47d

Annual review of financial records.

Section
54:32B-8.48

Imprinting services on manufacturing equipment, exempt.

Section
54:32B-8.49

Film and video industry, sales, use tax exemptions.

Section
54:32B-8.50

Short title; receipts from sales of firearm trigger locks, tax exempt

Section
54:32B-8.51

Short title; receipts from sales of firearm vaults, tax exempt

Section
54:32B-8.52

Certain receipts for purchase, repair of limousine, tax exempt

Section
54:32B-8.53

Rentals between certain closely related business entities, exemption

Section
54:32B-8.54

Residential veterans' facilities, sales, certain, exempt from sales and use tax.

Section
54:32B-8.55

Exemption from sales tax for zero emission vehicles.

Section
54:32B-8.55a

Report of number of zero emission vehicles sold.

Section
54:32B-8.56

Certain prewritten software, exemption from tax; definitions.

Section
54:32B-8.57

Sale-leaseback transaction, exemption from tax.

Section
54:32B-8.58

Coin-operated telephone service receipts exempt.

Section
54:32B-8.59

Receipts from certain telecommunications services exempt.

Section
54:32B-8.60

Exemption of certain receipts to, by postconsumer manufacturing facility from certain taxes.

Section
54:32B-8.61

Exemption for receipts from sale of video programming services.

Section
54:32B-8.62

Exemption for receipts from sale of specified digital product.

Section
54:32B-8.63

Tax exemption for certain breast pump supplies, repairs; definitions.

Section
54:32B-8.64

Tax exemption for sales of certain materials used in industrial and casting processes.

Section
54:32B-8.65

Sale receipts of unit concrete products that utilize carbon footprint-reducing technology.

Section
54:32B-9

Exempt organizations.

Section
54:32B-10

Sale of motor vehicle, aircraft, boat, vessel, exemption from tax.

Section
54:32B-11

Certain uses of property exempt from tax.

Section
54:32B-12

Collection of tax from customer.

Section
54:32B-12.1

Deduction from taxable sales for bad debts.

Section
54:32B-13

Tax payment prerequisite to registration

Section
54:32B-14

Liability for tax.

Section
54:32B-14.1

Tax treatment of certain purchases of natural gas, "eligible person" defined.

Section
54:32B-15

Certificate of registration; streamlined methods.

Section
54:32B-16

Records to be kept.

Section
54:32B-17

Returns; streamlined systems; amnesty.

Section
54:32B-18

Payment of tax.

Section
54:32B-19

Determination of tax

Section
54:32B-20

Refunds, credit.

Section
54:32B-20.1

Credits for certain payments by remitters; no credit for certain tax payments.

Section
54:32B-21

Review of director's decision

Section
54:32B-22

Proceedings to recover tax.

Section
54:32B-23

Actions for collection of tax

Section
54:32B-24

General powers of the director.

Section
54:32B-24.1

Collection of retail sales tax; vendor liability.

Section
54:32B-25

Reference to tax

Section
54:32B-26

Penalties and interest

Section
54:32B-27

Notice and limitations of time

Section
54:32B-28

Uniform act

Section
54:32B-28.1

Effective date of rate change; conformance with Streamlined Agreement.

Section
54:32B-28.2

Application of definition of "lease or rental."

Section
54:32B-29

Severability clause

Section
54:32B-37

Sales and Use Tax Review Commission.

Section
54:32B-38

Legislation review process.

Section
54:32B-39

Review of legislation.

Section
54:32B-40

Support to commission.

Section
54:32B-41

Meetings, hearings.

Section
54:32B-42

Rules, regulations.

Section
54:32B-43

Annual report.

Section
54:32B-44

Short title.

Section
54:32B-45

Definitions relative to "Uniform Sales and Tax Administration Act.

Section
54:32B-46

Legislative findings.

Section
54:32B-47

Entry into multistate discussions.

Section
54:32B-48

Entry into Streamlined Sales and Use Tax Agreement authorized.

Section
54:32B-49

Existing law unaffected.

Section
54:32B-50

Requirements for entry into agreement.

Section
54:32B-51

Purpose of Agreement.

Section
54:32B-52

Agreement binds, inures to benefit of member states.

Section
54:32B-53

Certified service provider serves as agent of a seller.

Section
54:32B-54

"Streamlined Sales Tax Fund;" use, administration.

Section
54:32B-55

Quarterly reports of certain revenues under the Streamlined Agreement.

Section
54:32D-1

State hotel, motel, and transient accommodation occupancy fee.

Section
54:32D-2

Collection, administration of fee; liability for fees.

Section
54:32E-1

Tax imposed on gross receipts from cosmetic medical procedure; definitions; liability for tax.

Section
54:32E-2

Cosmetic medical procedure gross receipts tax phased out.

Section
54:32F-1

Definitions relative to local tire management program; fee, imposition, collection.

Section
54:32F-2

Disbursement, use of fees.

Section
54:33-1

Definitions

Section
54:33-2

Jurisdiction of tax court

Section
54:33-3

Rights and remedies under prior acts saved

Section
54:33-4

Repeal of certain tax acts; taxes and liens thereunder discharged

Section
54:33-5

Powers of comptroller exercised by tax commissioner

Section
54:33-6

Books, records and documents; custody

Section
54:33-7

Records kept by tax commissioner

Section
54:33-8

Returns of appraisers and other data as privileged communications

Section
54:33-9

Appraisers and employees; employment by tax commissioner

Section
54:33-9.1

District supervisor in Inheritance Tax Division; residence qualification

Section
54:33-10

Apportionment of tax receipts to counties

Section
54:33-11

Certain officers and employees; retention

Section
54:33-12

Commissioner may abolish unnecessary positions

Section
54:33-14

Annual report

Section
54:34-1

Transfers taxable.

Section
54:34-1.1

Irrevocable disposition of reserved income, rights, etc., over property transferred 3 years prior to death

Section
54:34-2

Transfer inheritance tax; phase-out.

Section
54:34-2.1

Mutually acknowledged relationship of parent and child; stepchildren

Section
54:34-3

Ratio tax on transfer of property on nonresident

Section
54:34-4

Exemptions.

Section
54:34-5

Deductions to ascertain market value

Section
54:34-6

Appointment of appraisers

Section
54:34-7

Compensation of appraisers

Section
54:34-8

Misconduct of appraiser; penalty

Section
54:34-9

Making appraisement; notice of; taking evidence; report

Section
54:34-10

Failure to testify before appraiser; penalty

Section
54:34-12

Levying the tax; notice to parties interested

Section
54:34-13

Appeal of appraisement, assessment.

Section
54:35-1

Date when tax due

Section
54:35-2

Tax, how payable; liability for nonpayment

Section
54:35-3

Delay in payment; penalty; reduction of penalty; interest; postponement as to estate of member of armed forces

Section
54:35-4

Bond required when payment delayed

Section
54:35-4.1

Death of person caused by wrongful act, neglect or default; compensation; failure to timely pay tax; interest and bond

Section
54:35-5

Lien of tax; duration

Section
54:35-5.1

Limitation of time for commencing proceedings to collect inheritance tax

Section
54:35-5.2

Effective date

Section
54:35-6

Deduction or collection of tax prior to distribution

Section
54:35-7

Sale of property to pay tax

Section
54:35-8

Payment of taxes collected by executor; receipt

Section
54:35-9

Statement of payment of or exemption from tax; issuance; record

Section
54:35-10

Refund of erroneous tax payment

Section
54:35-10.1

Applicability

Section
54:35-11

Refund when debts proved after legacies and distributive shares paid

Section
54:35-12

Notice of transfer of realty filed with tax commissioner

Section
54:35-13

Report of probate or grant of letters; penalty

Section
54:35-14

Search of records of Clerk of Superior Court or surrogate of county

Section
54:35-15

Action to compel payment of taxes

Section
54:35-16

Attorney general to prosecute action against tax delinquent

Section
54:35-17

Information as to property taxable; reward to informant

Section
54:35-18

Payment of reward to informant

Section
54:35-19

Transfer of assets

Section
54:35-20

Penalty for failure to notify or obtain consent of tax commissioner

Section
54:35-21

Transfer of stock of domestic corporation; notice and consent required; penalty

Section
54:35-22

Transfer of collateral; consent of tax commissioner

Section
54:35-23

Consents to transfer assets

Section
54:36-1

Vested remainders after estate for life or years

Section
54:36-2

Valuation of estates for life or years

Section
54:36-3

Executory devises or contingent or defeasible estates in expectancy

Section
54:36-4

Estates subject to a power of appointment

Section
54:36-5

Taxes on executory devises, contingent future estates, estates subject to power of appointment; when payable

Section
54:36-6

Composition of taxes in certain estates; bond in lieu of present payment

Section
54:36-7

Executor or trustee not to deliver property until tax paid

Section
54:37-1

Definitions

Section
54:37-2

Construction

Section
54:37-3

Application of chapter; reciprocity

Section
54:37-4

Original grant of letters; notice to domiciliary state

Section
54:37-5

Proof of payment of death taxes of domiciliary state

Section
54:37-6

Failure to prove tax payment; notice to domiciliary state

Section
54:37-7

Enforcement of tax; action for accounting; remission of intangibles

Section
54:37-8

Final accounting not allowed until taxes paid

Section
54:38-1

Imposition of tax; amount.

Section
54:38-2

Additional tax in certain cases

Section
54:38-3

Reduction of tax; refund; time for filing application for refund

Section
54:38-4

Taxation of future interests after estate tax paid; credit

Section
54:38-5

Estate taxes due upon date of death, extension, interest

Section
54:38-6

Assessment and collection; disposition of proceeds; executors personally liable; liens.

Section
54:38-7

Copy of federal estate tax; alternate forms.

Section
54:38-10

Jurisdiction of tax court; claim for refund.

Section
54:38-11

Funds out of which tax is payable

Section
54:38-12

Certificate of inheritance withheld until tax paid; exception

Section
54:38-13

Purpose of chapter; liberal construction

Section
54:38-14

Estates subject to tax

Section
54:38-15

Constitutional construction

Section
54:38-16

Other state taxes and liens unaffected

Section
54:38A-1

Reasonable doubt as to domicile of decedent; settlement

Section
54:38A-2

Effective date

Section
54:38A-3

Compromise and settlement of certain tax claims or liens; waiver of defenses

Section
54:38A-4

Payment pursuant to compromise

Section
54:38A-5

Act cumulative; liberal construction

Section
54:38A-6

Partial invalidity

Section
54:39-101

Short title.

Section
54:39-102

Definitions relative to taxation of motor fuel.

Section
54:39-103

Tax imposed on fuel used, consumed in State.

Section
54:39-104

Measurement by invoiced gallons of fuel removed.

Section
54:39-105

Records of fuel received, sold, used; report.

Section
54:39-106

Report to director.

Section
54:39-107

Transporter reports, registration of fuel conveyance.

Section
54:39-108

Licenses required for retail sale of fuel.

Section
54:39-109

Terminal operator's license required, report.

Section
54:39-110

Fuel presumed to be used, consumed on State highways to propel motor vehicles.

Section
54:39-111

Excise tax imposed, determination of liability.

Section
54:39-112

Exemptions from tax.

Section
54:39-113

Tax exemption for certain sales; documentation from seller required.

Section
54:39-114

Procedure for claiming a refund.

Section
54:39-115

Personal liability for tax imposed, precollected, paid.

Section
54:39-116

Responsibility for precollection for fuel imported from another state.

Section
54:39-117

Import verification number required, certain circumstances.

Section
54:39-118

Elections permitted by certain suppliers.

Section
54:39-119

Precollection remittance to State by person removing fuel from facility.

Section
54:39-120

Liability for tax by terminal operator; exemptions.

Section
54:39-121

Election as to timing of remittance by licensed distributor.

Section
54:39-122

Evidence presented by purchaser.

Section
54:39-123

Fiduciary duty of supplier to remit tax.

Section
54:39-124

Eligibility of supplier for credit.

Section
54:39-125

Tax remitted by electronic fund transfer.

Section
54:39-126

Liability for tax upon delivery; exemptions.

Section
54:39-127

Final report.

Section
54:39-128

Application for license; fee, term.

Section
54:39-129

Deposits in lieu of bonds.

Section
54:39-130

Supplier's license, permissive supplier's license, posting of bond.

Section
54:39-131

Terminal operator's license.

Section
54:39-132

Report of deliveries of fuel in bulk.

Section
54:39-133

Distributor's license.

Section
54:39-134

Bond posted by distributor.

Section
54:39-135

Issuance of license.

Section
54:39-136

Suspension, revocation of license.

Section
54:39-137

Tax due, payable on 20th day of month.

Section
54:39-137a

Distributor allowed credit against payment; "bad debt" defined.

Section
54:39-138

Provision of shipping document to driver of transportation vehicle.

Section
54:39-139

Requirements for transportation of fuel on public highways.

Section
54:39-140

Reliance on representation of transporter, shipper, agent.

Section
54:39-141

Payment of tax required.

Section
54:39-142

Requirements for operation of fuel transportation vehicle.

Section
54:39-143

Conditions for entering onto State highways transporting fuel.

Section
54:39-144

Prohibited use of dyed fuel.

Section
54:39-145

Notice provided.

Section
54:39-146

Inspections permitted by director.

Section
54:39-147

Audit, examination authorized.

Section
54:39-148

Additional powers of director.

Section
54:39-149

Disposition of moneys received from taxes on aircraft fuel.

Section
54:39-150

Tax on fuel held in storage.

Section
54:39A-1

Short title

Section
54:39A-1.1

Operation, effect of 1995 amendments

Section
54:39A-2

Definitions.

Section
54:39A-3

User's tax

Section
54:39A-4

Quarterly reports; exemptions

Section
54:39A-5

Quarterly payments; calculation

Section
54:39A-6

Computation of fuel use; records

Section
54:39A-8

Credit for motor fuel tax paid

Section
54:39A-9

Records

Section
54:39A-10

Identification cards, markers; registration fee; permit; revocation

Section
54:39A-11

Examination of returns, assessment of additional taxes, etc.

Section
54:39A-19

Claim for refund

Section
54:39A-20

False statements; violations; penalties

Section
54:39A-21

Additional taxes and fees

Section
54:39A-22

Enforcement assistance

Section
54:39A-23

Availability of records of other agencies

Section
54:39A-24

Regulations, International Fuel Tax Agreement

Section
54:39A-29

"Motor fuel use tax distribution fund" created

Section
54:40A-1

Short title

Section
54:40A-2

Cigarette tax definitions.

Section
54:40A-3

Licenses required

Section
54:40A-4

License; issuance, fees.

Section
54:40A-4.1

Sign required; violations, penalties.

Section
54:40A-4.2

Sale of single, less than packs of 20; violations, fine.

Section
54:40A-4.3

Enforcement of single, less than packs of 20 sale violations.

Section
54:40A-5

Revocation of license

Section
54:40A-6

License required in addition to other license

Section
54:40A-7

Reports required; penalty required for not filing reports.

Section
54:40A-7.1

Monthly report produced by director.

Section
54:40A-8

Tax imposed; rate.

Section
54:40A-9

Sales to the State and political subdivisions of the State

Section
54:40A-9.1

Sales by licensed manufacturers to licensed distributors

Section
54:40A-10

Sales exempt from taxes

Section
54:40A-11

Director to provide revenue stamps.

Section
54:40A-11.1

Cost study

Section
54:40A-12

Distributors shall not sell stamps; exceptions

Section
54:40A-13

Credit sales of revenue stamps

Section
54:40A-14

Manner of affixing stamps

Section
54:40A-15

Distributors to affix stamps.

Section
54:40A-16

Nonacceptance of unstamped, illegally stamped cigarettes.

Section
54:40A-17

Use of stamp metering machine.

Section
54:40A-18

Sale of stamps to out-of-State distributors

Section
54:40A-19

Redemption and refund of stamps

Section
54:40A-20

Power of director to administer act

Section
54:40A-21

State Tax Uniform Procedure Law applicable

Section
54:40A-22

Power to appoint assistants; special agents; powers

Section
54:40A-23

Records to be kept by taxpayer; inventories

Section
54:40A-24

Penalties; jurisdiction; disposition; costs; expenses.

Section
54:40A-24.1

Penalty for selling cigarettes not of employer's manufacture.

Section
54:40A-25

Possessing cigarettes not bearing required revenue stamps.

Section
54:40A-26

Refusal or failure to produce records.

Section
54:40A-27

Interfering with administration of the act.

Section
54:40A-28

Sale of cigarettes without required stamp, violations.

Section
54:40A-28.1

Possession of cigarettes without proper stamp, violations.

Section
54:40A-29

Forging or counterfeiting revenue stamps

Section
54:40A-29.1

Offenses involving counterfeit cigarettes.

Section
54:40A-30

Unstamped cigarettes subject to confiscation.

Section
54:40A-32

Records; possession and transportation of unstamped cigarettes; seizure and confiscation of vessel or vehicles.

Section
54:40A-32.1

Cigarette vending machines, certain circumstances, seized, sealed.

Section
54:40A-37

Proceeds of the collection of taxes and license fees to be paid to State Treasurer

Section
54:40A-37.1

Cancer Research Fund

Section
54:40A-38

Appropriation for enforcement of act

Section
54:40A-39

Appropriation for refund claims

Section
54:40A-40

Powers of director upon approval of act

Section
54:40A-41

Constitutionality

Section
54:40A-42

Repealer

Section
54:40A-43

Effective date

Section
54:40A-44

Advertisements; penalties therefor.

Section
54:40A-45

Tobacco industry advisory council; membership; report

Section
54:40A-46

Short title.

Section
54:40A-47

Findings, declarations relative to out-of-State cigarette sales.

Section
54:40A-48

"Face-to-face sale" defined.

Section
54:40A-49

Conditions for non-face-to-face sale of cigarettes.

Section
54:40A-50

Additional penalties, schedule.

Section
54:40A-51

Annual report.

Section
54:40A-52

Vending machine sales unaffected.

Section
54:40A-53

Other laws applicable.

Section
54:40A-54

Short title.

Section
54:40A-55

Findings, declarations relative to reduced cigarette ignition propensity.

Section
54:40A-56

Definitions relative to reduced cigarette ignition propensity.

Section
54:40A-57

Testing, certification required for sale of cigarettes; exceptions.

Section
54:40A-58

Certification submitted to director by manufacturer; "Reduced Cigarette Ignition Propensity and Firefighter Protection Act Enforcement Fund."

Section
54:40A-59

Marking of cigarettes as certified.

Section
54:40A-60

Violations, penalties.

Section
54:40A-61

Rules, regulations.

Section
54:40A-62

Procedures for enforcement.

Section
54:40A-63

"Fire Prevention and Public Safety Fund."

Section
54:40A-64

Construction of act as to foreign sales.

Section
54:40A-65

Preemption by adoption of federal standard.

Section
54:40A-66

Conflicting local ordinances, preemption.

Section
54:40B-1

Short title.

Section
54:40B-2

Definitions.

Section
54:40B-3

Tax of 30 percent imposed on certain tobacco products; exceptions.

Section
54:40B-3.1

Tax imposed upon sale, use, distribution of moist snuff.

Section
54:40B-3.2

Tax imposed on liquid nicotine.

Section
54:40B-3.3

License required for retail sale of e-liquid; issuance.

Section
54:40B-3.4

Tax imposed on sale of container e-liquid.

Section
54:40B-3.5

Authority of director; rules, regulations.

Section
54:40B-3.6

Violations, penalties.

Section
54:40B-3.7

Filing of return by vapor business.

Section
54:40B-3.8

Certain container e-liquid declared contraband goods.

Section
54:40B-3.9

Municipal adoption of ordinance relative to licensing, regulation of vapor business; construction of act.

Section
54:40B-4

Payment of tax by distributor, wholesaler.

Section
54:40B-5

Liability for payment of tax.

Section
54:40B-6

Filing of certificate of registration, issuance of certificate of authority.

Section
54:40B-7

Records of charges, amounts to be kept by distributor, wholesaler.

Section
54:40B-8

Contents of return.

Section
54:40B-9

Payment of taxes; bond; security.

Section
54:40B-10

Estimation of taxes; notice of determination.

Section
54:40B-11

Taxes governed by Tax Uniform Procedure Law

Section
54:40B-12

Powers of director.

Section
54:40B-13

Penalties and interest for failure to file return, pay taxes

Section
54:40B-13.1

Seizure of certain contraband tobacco products and cigarettes.

Section
54:40B-14

Appeal to tax court; claim for refund.

Section
54:41-1

Short title

Section
54:41-2

Definitions

Section
54:41-3

Interest of employees in alcoholic beverage business prohibited; suspension or dismissal

Section
54:41-4

Expense of administration; appropriations

Section
54:41-5

Disposition of taxes, penalties, and interest; credited to state

Section
54:42-1

Administrative powers; regulations; requiring bond; certificate of compliance; report on status of bond

Section
54:42-2

Examination of papers and premises; oaths; re-examination

Section
54:42-3

Hearings

Section
54:42-4

Subpoenas for witnesses; fees

Section
54:42-5

Procedure to compel witnesses to attend and to testify

Section
54:42-6

Deputies and other employees; appointment; tenure

Section
54:42-7

Dismissal of employees

Section
54:43-1

Tax rates.

Section
54:43-1.1

Deposit of tax collected in Alcohol Education, Rehabilitation and Enforcement Fund

Section
54:43-1.2

Rules, regulations

Section
54:43-1.3

Allocation of amounts collected

Section
54:43-2

No tax on beverages shipped out of state; exception

Section
54:43-2.1

Army or Navy personnel organizations, sales to not taxable

Section
54:43-3

Tax to be paid but once

Section
54:43-4

Sale of alcoholic beverage warehouse receipts not taxable sales

Section
54:43-5

Cancellation of sale or destruction of alcoholic beverages; credit or refund of tax

Section
54:43-6

Tax upon alcoholic beverages involved in illegal acts; persons liable; estimate of tax liability; other provisions invoked

Section
54:44-1

When tax due and payable; penalties; exception

Section
54:44-2

Tax a debt; proceedings to recover; preferred in insolvency; certificate of indebtedness

Section
54:44-2.1

Additional or alternative remedy for enforcement of lien; warrant by Commissioner; procedure

Section
54:44-3

Certification of debt; judgment; docket; procedure thereon

Section
54:44-4

Release of lien; reassessment of tax or penalty; payment; satisfaction of judgment; joint and several liability

Section
54:44-5

Compromise of claims

Section
54:44-5.1

Compromise or cancellation of tax

Section
54:44-6

Certificate to issuing authorities; fee

Section
54:45-1

Bi-monthly reports to director; payment of tax; failure to file; penalty; remission

Section
54:45-2

Records

Section
54:45-3

Commissioner's records; authentication; confidential character; use in court

Section
54:45-4

Preservation of reports

Section
54:45-5

Examination, assessment, protest

Section
54:45-6

Claim for refund.

Section
54:45-7

Service of notice; presumptive evidence

Section
54:46-1

Appeals from decisions of Director of Division of Taxation

Section
54:46-2

Refunds upon appeal

Section
54:47-3

Failure to file report; filing of false or fraudulent report

Section
54:47-4

False swearing; false testimony; misdemeanor

Section
54:47-5

Sales and deliveries prohibited unless tax paid or secured; misdemeanor

Section
54:47-6

Punishment for violation

Section
54:47-7

Suspension or revocation of license

Section
54:47-8

Gift or gratuity to commissioner or employee

Section
54:47A-1

Short title

Section
54:47A-2

Definitions

Section
54:47A-3

Imposition of tax; rate

Section
54:47A-4

Single payment; tax as levy on grower

Section
54:47A-5

Liability of state and municipalities

Section
54:47A-6

Collection by distributor; liability for tax

Section
54:47A-7

Report of distributor; contents; payment of tax

Section
54:47A-8

Record of poultry feed; inspection

Section
54:47A-9

Violations; penalties; enforcement

Section
54:47A-10

Continued violations; injunction

Section
54:47A-11

Deposit of moneys; appropriations; purposes of use

Section
54:47A-12

Poultry products promotion council; membership; qualifications; appointments; term; vacancies; compensation

Section
54:47A-13

Organization of council; election of officers; quorum

Section
54:47A-14

Rules and regulations; employment of personnel; duties and compensation; records of council; annual report

Section
54:47A-15

Estimate of revenues; submission to state board of agriculture; inclusion in budget

Section
54:47A-16

Promotion programs

Section
54:47A-17

Appropriation

Section
54:47A-18

Effective and operative dates

Section
54:47B-1

Title

Section
54:47B-2

Definitions

Section
54:47B-3

Excise tax

Section
54:47B-4

Single payment of tax; liability of grower

Section
54:47B-5

Distributors to collect tax; exception

Section
54:47B-6

Payment of tax; report

Section
54:47B-7

Records of distributor

Section
54:47B-8

Violations; penalty

Section
54:47B-9

Injunction

Section
54:47B-10

Seed potato tax account; expenditures

Section
54:47B-11

Council; qualifications; term; vacancies; compensation

Section
54:47B-12

Organization of council

Section
54:47B-13

Rules and regulations; employment; records; report

Section
54:47B-14

Estimate of revenues

Section
54:47B-15

Promotion of industry

Section
54:47B-16

Appropriation

Section
54:47B-17

Effective date

Section
54:47C-1

Title

Section
54:47C-2

Definitions

Section
54:47C-3

Excise tax

Section
54:47C-4

Single payment of tax; liability of grower

Section
54:47C-5

Liability of state and municipalities

Section
54:47C-6

Collection by distributor, processor, grower-distributor or farmers market; liability for tax

Section
54:47C-7

Report accompanying payment of tax

Section
54:47C-8

Record of asparagus handled; inspection

Section
54:47C-9

Violations; penalties; enforcement

Section
54:47C-10

Continued violations; injunction

Section
54:47C-11

Collection of tax by department; enforcement of act

Section
54:47C-12

Deposit of moneys; appropriation and use; purposes

Section
54:47C-13

Asparagus Industry Council; membership; appointment; term; vacancies; compensation

Section
54:47C-14

Organization of council

Section
54:47C-15

Rules and regulations; employment of personnel; records; annual report

Section
54:47C-16

Estimate of revenues; submission to department of agriculture; inclusion in budget

Section
54:47C-17

Appropriation

Section
54:47D-1

Short title

Section
54:47D-2

Definitions

Section
54:47D-3

Imposition of tax; rate; exemption

Section
54:47D-4

Report of grower; payment of tax

Section
54:47D-5

Form of report; contents

Section
54:47D-6

Record of apples produced; inspection

Section
54:47D-7

Violations; penalties; enforcement

Section
54:47D-8

Continued violations; injunction

Section
54:47D-9

Collection of tax by department; enforcement

Section
54:47D-10

Deposit of moneys; appropriations; purposes of use

Section
54:47D-11

Apple industry council; membership; appointments; terms; vacancies

Section
54:47D-12

Compensation of council members

Section
54:47D-13

Organization of council; election of officers; quorum

Section
54:47D-14

Rules and regulations; employment of personnel; duties and compensation; records of council; annual report

Section
54:47D-15

Budget request

Section
54:47D-16

Appropriation

Section
54:47E-1

Short title

Section
54:47E-2

Definitions

Section
54:47E-3

Imposition of assessment; rate; liability

Section
54:47E-4

Report of distributor, processor, grower-distributor or farmers market; payment of assessment

Section
54:47E-5

Form of report; contents

Section
54:47E-6

Record of sweet potatoes handled; inspection

Section
54:47E-7

Violations; penalty; enforcement

Section
54:47E-8

Continued violations; injunction

Section
54:47E-9

Collection of assessment by commission; enforcement

Section
54:47E-10

Deposit of moneys; appropriations; purpose of use

Section
54:47E-11

Sweet potato industry commission; membership; appointments; terms; vacancies

Section
54:47E-12

Compensation

Section
54:47E-13

Organization of commission; election of officers; quorum

Section
54:47E-14

Rules and regulations; employment of personnel; records of proceedings; annual report

Section
54:47E-15

Budget request

Section
54:47E-16

Appropriation

Section
54:47E-17

Continuation of program; referendum

Section
54:47F-1

Optional social equity excise fee assessed on Class 1 cannabis cultivator licensees.

Section
54:48-1

Short title

Section
54:48-2

Definitions.

Section
54:48-3

Purpose of subtitle

Section
54:48-4

Application of subtitle

Section
54:48-4.1

Tax payments by electronic funds transfer; definitions.

Section
54:48-4.2

Definitions relative to establishment of automated State tax payment system.

Section
54:48-4.3

Establishment of card payment, electronic funds transfer system.

Section
54:48-4.4

Assessment, collection of service charges.

Section
54:48-5

Other remedies unaffected

Section
54:48-6

Preparation of statements of taxpayers' rights

Section
54:48-7

Applicability of act

Section
54:49-1

Tax a debt and lien; preference; proceeds paid to commissioner

Section
54:49-2

Security for payment of tax

Section
54:49-3

Interest, penalty on unpaid tax

Section
54:49-3.1

Date deemed delivery date, acceptable methods of filing; transmittal as filing.

Section
54:49-4

Late filing penalty.

Section
54:49-4.1

Violations of registration requirements; penalties.

Section
54:49-5

Arbitrary assessment where taxpayer withholds report

Section
54:49-6

Examination of return, report; assessment of additional tax

Section
54:49-7

Arbitrary assessment where taxpayer intends absconding; concealment; immediate payment demanded

Section
54:49-8

Payment of special assessments; fifteen-day period

Section
54:49-9

Penalty for nonpayment of special assessment

Section
54:49-9.1

50% of assessment for civil fraud

Section
54:49-10

Penalties, interest, collection costs as part of tax.

Section
54:49-11

Remittance, waiving of penalty

Section
54:49-12

Alternate remedy, effect of judgment, procedure

Section
54:49-12.1

Fees for cost of collection.

Section
54:49-12.2

Agreements for collection, fraud prevention services.

Section
54:49-12.3

Compensation for debt collection services

Section
54:49-12.4

Provision of taxpayer information.

Section
54:49-12.5

Regulations

Section
54:49-12.6

Division of Taxation fee for returned check

Section
54:49-12.7

Reciprocal debt collection agreement with federal government.

Section
54:49-12.8

Definitions relative to reciprocal debt collection agreement.

Section
54:49-12.9

Powers of federal official.

Section
54:49-12.10

Certification by federal official to State Treasurer.

Section
54:49-12.11

Powers of State Treasurer.

Section
54:49-12.12

Certification by State Treasurer to federal official.

Section
54:49-13

Release of property from lien

Section
54:49-13.1

Reinstatement of corporation, procedure

Section
54:49-13a

Levy, sale of property of person liable for any State tax

Section
54:49-14

Filing of refund claim.

Section
54:49-15

Examination of claim for refund

Section
54:49-15.1

Interest on overpayment

Section
54:49-16

Refund, credit to taxpayer

Section
54:49-17

Repayment of deposit; application of deposit, refund to indebtedness

Section
54:49-18

Filing of protest

Section
54:49-19

Set off against contract payment tax; notification

Section
54:49-20

Set-off for partner, shareholder; notification

Section
54:50-1

General powers of commissioner

Section
54:50-2

Examination, investigation

Section
54:50-2.1

Agent of taxpayer; written authorization; display to representative of division of taxation

Section
54:50-2.2

Taxpayer interview

Section
54:50-3

Hearings

Section
54:50-4

Issuance of subpoenas; fees

Section
54:50-5

Procedure to compel witnesses to attend and to testify

Section
54:50-6

Service of notice

Section
54:50-6.1

Notices of assessment, rights of taxpayers

Section
54:50-7

Commissioner's records; authentication; fee

Section
54:50-8

Confidentiality.

Section
54:50-9

Certain officers entitled to examine records.

Section
54:50-9.1

Report to aid study of past, present discrimination in State employment and contracting, tax information, certain.

Section
54:50-10

Reports preserved for two years

Section
54:50-12

Definitions

Section
54:50-13

Merger, consolidations; dissolutions; conditions

Section
54:50-14

Certificates, various; Secretary of State's duties

Section
54:50-15

Issuance of tax certificate

Section
54:50-16

Required evidence

Section
54:50-17

Undertaking, certification executed under oath

Section
54:50-18

Personal liability for violations or false certification

Section
54:50-19

Repeals

Section
54:50-20

Tax preparer to sign return, provide tax identification number

Section
54:50-21

Failure to follow provisions of State Tax Uniform Procedure Law

Section
54:50-22

Reproduction admissible in evidence

Section
54:50-23

Write off of debts classified uncollectible

Section
54:50-24

Definitions relative to State agency information.

Section
54:50-25

Information required by State agency

Section
54:50-26

Information furnished by State agency.

Section
54:50-26.1

Preliminary notice to business entity.

Section
54:50-26.2

Responsibility of State agency concerning identification of licensees.

Section
54:50-26.3

Review, verification of tax compliance status.

Section
54:50-27

Information, report not government record, confidentiality.

Section
54:50-28

Issuance of alcoholic beverage retail licensee clearance certificate, conditions.

Section
54:50-29

Authority to sell, transfer, assign right, title, interest in State tax indebtedness, taxpayer rights.

Section
54:50-30

Sale, transfer, assignment to highest bidder.

Section
54:50-31

Entitlement to remedies.

Section
54:50-32

Provision of taxpayer information, confidentiality.

Section
54:50-33

Warrant of satisfaction.

Section
54:50-34

Deposit of proceeds.

Section
54:50-35

Authority of director.

Section
54:50-36

Immunity from damages.

Section
54:50-37

Definitions relative to reporting of certain account information by financial institutions; report requirements.

Section
54:50-38

Notification to director of proposed sale, transfer, assignment of assets; claim for State taxes; exemptions.

Section
54:50-39

Tax clearance certificate required for certain awards; incentive.

Section
54:50-40

Definitions regarding certain tax, fee, and business registration requirement exclusions

Section
54:50-41

Out-of-State businesses and employees performing disaster or emergency related work; taxation, registration, licensing

Section
54:50-42

Payment of State and local transaction taxes, fees; exception

Section
54:50-43

Out-of-State business and employees remaining after disaster period; taxes

Section
54:50-44

Written statement of out-of-State business

Section
54:50-45

Compliance with registration, licensing, and filing requirements

Section
54:50-46

Rules, regulations

Section
54:51A-1

Review of judgment, action or determination of county board of taxation

Section
54:51A-2

Direct appeal to tax court in certain cases

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

Section
54:51A-4

Review and revision of equalization tables

Section
54:51A-5

Service of copies of complaint, copies of judgment, notices and notice of withdrawal or dismissal of complaint

Section
54:51A-6

Judgment revising taxable value of property; reduction of value; applicability of section

Section
54:51A-7

Correction of errors

Section
54:51A-8

Conclusiveness of judgment; changes in value; effect of revaluation program.

Section
54:51A-9

Time for taking real property tax cases to Tax Court

Section
54:51A-10

Fees

Section
54:51A-11

Complaint; contents; form; service; and practice

Section
54:51A-12

Designation of certain cases

Section
54:51A-13

Appeals in general

Section
54:51A-14

Time

Section
54:51A-15

Collection; bond; exception

Section
54:51A-16

Appeal exclusive remedy of taxpayer

Section
54:51A-17

Special rule for appeals by municipality pursuant to section 6 of P.L. 1940, c. 4 (C. 54:30A-21)

Section
54:51A-18

Complaint; contents; form; service; practice

Section
54:51A-19

Fees

Section
54:51A-20

Condition to prosecuting appeal under section 31 of P.L. 1941, c. 291 (C. 54:29A-31)

Section
54:51A-21

Laws repealed

Section
54:51A-22

Awarding of costs to prevailing taxpayer

Section
54:51A-23

Action for damages by taxpayer

Section
54:52-5

Charges under other Titles

Section
54:52-6

Disorderly persons offenses

Section
54:52-7

Providing false information

Section
54:52-8

Failure to file return

Section
54:52-9

Failure to pay

Section
54:52-10

Filing of fraudulent return

Section
54:52-11

Assisting in preparation of fraudulent return

Section
54:52-12

Failure to maintain books, records

Section
54:52-13

Engaging in conduct requiring registration licensure without same

Section
54:52-14

Failure to collect, withhold State tax

Section
54:52-15

Failure to turn over collected, withheld tax

Section
54:52-16

Operating under voided corporate charter

Section
54:52-17

Dealing with unlicensed person

Section
54:52-18

Possession of goods without paying tax

Section
54:52-19

False testimony; verification of false statements

Section
54:53-1

Authorization for director to enter; standards

Section
54:53-2

Agreement without any liability or series of agreements for single period; authorization

Section
54:53-3

Relation to total tax liability or to one or more separate items

Section
54:53-4

Finality and conclusiveness of closing agreement

Section
54:53-5

Request for closing agreement; time for submission for prior taxable period; forms; procedure

Section
54:53-6

Tax, deficiency or overpayment; assessment, collection, credit or refund

Section
54:53-7

Compromise of liability, time for payment of liability

Section
54:53-8

Penalties and liabilities; allowable subjects of compromise

Section
54:53-9

Compromise agreement

Section
54:53-10

Offers in compromise; submission; forms; remittance or deposit

Section
54:53-11

Stay of collection of tax liability

Section
54:53-12

Acceptance of offer in compromise; notice; conditions

Section
54:53-13

Withdrawal or rejection; disposition of tendered amount

Section
54:53-14

Opinion of attorney general on compromise; necessity; contents; exceptions

Section
54:53-15

Waiver of statute of limitations by taxpayer

Section
54:53-16

90-day amnesty period

Section
54:53-17

Three month amnesty period; applicability, procedure.

Section
54:53-18

State tax amnesty period in 2002 established.

Section
54:53-19

Establishment of State tax amnesty period.

Section
54:53-20

State tax amnesty period.

Section
54:54-1

Covered employees considered employees of client company.

Section
54:54-2

Taxes paid by client company.

Section
54:54-3

Imposition of sales tax on certain receipts.

Section
54:54-4

Calculation of tax imposed on client company, employee leasing company.

Section
54:54-5

Tax imposed on basis of total payroll.

Section
54:54-6

Taxation

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