62 chapters · 2,087 sections in this title.
N.J.S.A. 54:14-1 Time when taxes due; notification of deductions; interest charged
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54:14-1. Time when taxes due; notification of deductions; interest charged The taxes imposed under the provisions of articles one and two of chapter thirteen of this Title shall be due, in each case on the first day of January of the year with respect to which the tax is imposed …
N.J.S.A. 54:14-2 Book, records, etc. to Director of Division of Taxation if required
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54:14-2. Book, records, etc. to Director of Division of Taxation if required The Director of the Division of Taxation in the Department of Treasury may require of a corporation subject to tax under chapters 12 to 15 of Title 54 of the Revised Statutes (R.S. 54:12-1 et seq.), such…
N.J.S.A. 54:14-3 Penalty upon failure to produce books or records
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54:14-3. Penalty upon failure to produce books or records A company failing to produce its books and other records or submit them for examination upon demand of the state tax commissioner, shall be liable to a penalty of one hundred dollars and an additional penalty of ten dollar…
N.J.S.A. 54:14-5 Action at law to recover tax; preferred debt in case of insolvency
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54:14-5. Action at law to recover tax; preferred debt in case of insolvency A tax assessed and imposed by chapters 12 to 15 of this title (s. 54:12-1 et seq.), shall be a debt due from the corporation to the state for which an action at law may be maintained after the same shall …