Title 54, Title 54: TAXATION

54:48-4.1 Tax payments by electronic funds transfer; definitions. 1. a. All tax payments described in subsection b. of this section, other than those payments enumerated in subsection c. of this section, shall be made by electronic funds transfer to such depositories as the State…

54:48-4.2 Definitions relative to establishment of automated State tax payment system. 1. As used in this act: "Cardholder" means the person or organization named on the face of a credit card or debit card to whom or for whose benefit the credit card or debit card is issued by an…

54:48-4.3 Establishment of card payment, electronic funds transfer system. 2. Subject to the provisions of section 3 of P.L.1996, c.2 (C.54:48-4.4), the director may establish a card payment system or electronic funds transfer system for payments of State taxes. L.1996,c.2.s.2.

54:48-4.4 Assessment, collection of service charges. 3. Notwithstanding the provisions of any other law to the contrary and if not legally prohibited by an issuer or by an organization whose members are issuers, the director shall assess and collect service charges related to the…

54:48-5. Other remedies unaffected Nothing in this subtitle shall be construed as depriving the state or the commissioner of any remedy for the enforcement of any state tax through any procedure or remedies expressly provided in the law imposing such tax or in any other law, nor …

54:48-6. Preparation of statements of taxpayers' rights 8. The Director of the Division of Taxation shall prepare statements that set forth in simple and nontechnical terms: a. the procedural and substantive rights of a taxpayer under the State Tax Uniform Procedure Law, R.S.54:4…

54:48-7. Applicability of act 42. a. Sections 2 and 3 of this act concerning the assessment of penalties shall apply to penalties for failures to file, underpayments and deficiencies first assessed on and after the July 1 next following their enactment. b. Section 3 of this act c…