Title 54A, Title 54A: NEW JERSEY GROSS INCOME TAX ACT

54A:11-4 Rules for determination of State shared responsibility. 4. The rules for determining the State shared responsibility tax under section 3 of this act shall reflect the following changes relative to the rules for determining the federal shared responsibility payment under …

54A:11-5 Assessment, collection of tax. 5. a. The tax imposed by this act shall be assessed and collected in the same manner as under the "New Jersey Gross Income Tax Act," N.J.S.54A:1-1 et seq.; provided, however, that any funds collected pursuant to this act shall not be gross …

54A:11-6 Regulations. 6. a. Except as otherwise provided in this section, any federal regulations implementing 26 U.S.C. s.5000A, as that section and those regulations are in effect on December 15, 2017, shall apply as though incorporated into this act. Federal guidance interpret…

54A:11-7 Program to determine eligibility for exemption. 7. a. The State Treasurer shall establish a program for determining whether to grant a certification that an individual is entitled to an exemption from either the individual responsibility requirement pursuant to subsectio…

54A:11-8 Findings relative to required health insurance coverage. 8. a. The Legislature finds that: (1) The reporting requirement provided for in this section is necessary for the successful implementation of the tax imposed by this act. In particular, this requirement provides t…

54A:11-9 Notification to taxpayer. 9. Not earlier than November 1 nor later than November 30 of each year, the State Treasurer, in consultation with the Commissioner of Banking and Insurance, shall send a notification to each taxpayer who files a gross income tax return indicatin…