Title 54, Title 54: TAXATION

54:49-12.1 Fees for cost of collection. 8. a. If any State tax is not paid within the time prescribed by law, and the director issues a certificate of debt pursuant to R.S.54:49-12, a fee for the cost of collection of the tax may be imposed by the director. In lieu of imposing th…

54:49-12.10 Certification by federal official to State Treasurer. 4. a. A certification by a federal official to the State Treasurer shall include: (1) the full name and address of the person and any other names known to be used by the person; (2) the social security number or fe…

54:49-12.11 Powers of State Treasurer. 5. The State Treasurer may: a. certify to a federal official the existence of a person's delinquent non-tax and tax liability owed by the person to the State government; b. request that the federal official withhold any vendor payment to whi…

54:49-12.12 Certification by State Treasurer to federal official. 6. A certification by the State Treasurer to the federal official shall include: a. the full name and address of the person and any other names known to be used by the person; b. the social security number or tax i…

54:49-12.2 Agreements for collection, fraud prevention services. 1. a. Notwithstanding any other provision of law, the director may enter into agreements with one or more private persons, companies, associations or corporations providing debt collection services for the purpose o…

54:49-12.3. Compensation for debt collection services 2. As part of any such agreement, the director may provide that compensation for the debt collection services may be added to the taxes, interest, additions to tax and penalties to be collected from the tax debtor by the provi…

54:49-12.4 Provision of taxpayer information. 3. The provisions of subsection a. of R.S.54:50-8 notwithstanding, the director may provide such taxpayer information as is necessary for the provider of debt collection services or fraud prevention services to fulfill its obligations…

54:49-12.5. Regulations 4. The director is authorized to promulgate regulations and take other necessary or useful measures for the purpose of efficiently administering this act, securing the largest possible recoveries for the State, ensuring the integrity of the collection prog…

54:49-12.6 Division of Taxation fee for returned check 41. The Director of the Division of Taxation may in the director's discretion charge a fee of $50 for each check, received for payment of any State tax or any penalty under the State Uniform Tax Procedure Law (R.S.54:48-1 et …

54:49-12.7 Reciprocal debt collection agreement with federal government. 1. The State Treasurer or the State Treasurer's designee may enter into a reciprocal collection and offset of indebtedness agreement with the federal government, pursuant to which the State will offset from …

54:49-12.8 Definitions relative to reciprocal debt collection agreement. 2. As used in sections 2 through 6 of P.L.2006, c.32 (C.54:49-12.8 through 54:49-12.12): "Federal official" means a unit or official of the federal government charged with the collection of non-tax liabiliti…

54:49-12.9 Powers of federal official. 3. a. A federal official may: (1) Certify to the State Treasurer the existence of a person's delinquent non-tax liability owed by the person to the federal government; and (2) Request that the State Treasurer withhold any refund and vendor p…

54:49-13. Release of property from lien The director, upon application made to him and upon the payment of an amount equal to the cost of collection may release any property from the lien of any certificate, judgment or levy, procured by him; provided, payment be made to the dire…

54:49-13.1. Reinstatement of corporation, procedure 1. Whenever in respect to any taxpaying corporation, the Clerk of the Superior Court or of any former court has or shall have entered upon his record of judgments the entries against such corporation required in and by section 5…

54:49-13a. Levy, sale of property of person liable for any State tax As an additional or alternate remedy, the director may issue a warrant, directed to the sheriff of any county commanding him to levy upon and sell the real and personal property of any person liable for any Stat…

54:49-14 Filing of refund claim. 54:49-14. a. Any taxpayer, at any time within four years after the payment of any original or additional tax assessed against him, unless a shorter limit is fixed by the law imposing the tax, may file with the director a claim under oath for refun…

54:49-15. Examination of claim for refund 54:49-15. If upon examination of such claim for refund, it shall be determined by the director that there has been an overpayment of tax, the amount of such overpayment and the interest on the overpayment, if any, shall be credited agains…

54:49-15.1. Interest on overpayment 7. For tax paid with respect to reports or returns due on and after the first day of the sixth month following the July 1 next following enactment of this section, interest shall be allowed and paid on every overpayment of tax at a rate determi…

54:49-16. Refund, credit to taxpayer a. Where no questions of fact or law are involved and it appears from the records of the director that any moneys have been erroneously or illegally collected from any taxpayer or other person or have been paid by any taxpayer or other person …

54:49-17. Repayment of deposit; application of deposit, refund to indebtedness When, to secure compliance with any of the provisions of any State tax law or of the State Tax Uniform Procedure Law, R.S. 54:48-1 et seq., any moneys shall have been deposited with the director by any…

54:49-18. Filing of protest 54:49-18. a. If any taxpayer shall be aggrieved by any finding or assessment of the director, he may, within 90 days after the giving of the notice of assessment or finding, file a protest in writing signed by himself or his duly authorized agent, cert…

54:49-19. Set off against contract payment tax; notification 1. a. Whenever any taxpayer under contract to provide goods or services to the State of New Jersey or its agencies or instrumentalities, and including the legislative and judicial branches of State government, or under …

54:49-2. Security for payment of tax The commissioner may require a bond or other security satisfactory to him, for the payment of any taxes, interest, and penalties imposed pursuant to any state tax law or pursuant to this subtitle, when he shall find that the collection thereof…

54:49-20. Set-off for partner, shareholder; notification 2. a. Notwithstanding any provision of law to the contrary, whenever any partnership or S corporation under contract to provide goods or services or construction projects to the State of New Jersey or its agencies or instru…

54:49-3. Interest, penalty on unpaid tax 54:49-3. Any taxpayer who shall fail to pay any State tax on or before the day when the same shall be required by law to be paid shall pay in addition to the tax, unless otherwise provided in the law imposing such tax, interest and penalty…

54:49-3.1 Date deemed delivery date, acceptable methods of filing; transmittal as filing. 13. a. Except as another payment method may be specified by law, a tax return, report, notice, petition, protest, claim or other document to be filed or remittance containing payment of tax,…

54:49-3a Privilege periods; no penalties, interest; tax underpayment, additional tax liability. 7. For privilege periods ending on and after July 31, 2023, but before January 1, 2024, no penalties or interest shall accrue for the underpayment of tax due with respect to any provis…

54:49-4 Late filing penalty. 54:49-4. a. In addition thereto any taxpayer failing to file a return with the director within the time prescribed under the act imposing such tax shall be liable to a late filing penalty of $100 for each month or fraction thereof that such return is …

54:49-4.1 Violations of registration requirements; penalties. 5. A business organization that fails to provide a copy of a business registration as required pursuant to section 1 of P.L.2001, c.134 (C.52:32-44 et al.) or subsection e. or f. of section 92 of P.L.1977, c.110 (C.5:1…

54:49-5. Arbitrary assessment where taxpayer withholds report If any taxpayer shall fail to make any report as required by any state tax law, the commissioner may make an estimate of the taxable liability of such taxpayer, from any information he may obtain, and according to such…

54:49-6. Examination of return, report; assessment of additional tax 54:49-6. a. After a return or report is filed under the provisions of any State tax law, the director shall cause the same to be examined and may make such further audit or investigation as the director may deem…

54:49-7. Arbitrary assessment where taxpayer intends absconding; concealment; immediate payment demanded If the commissioner finds that a taxpayer designs quickly to depart from this state or to remove therefrom his property, or any property subject to any state tax, or to concea…

54:49-8. Payment of special assessments; fifteen-day period All taxes, penalties and interest assessed pursuant to the provisions of sections 54:4-5 and 54:49-7 of this Title, unless earlier payment is provided by law, shall be paid within 15 days after notice and demand shall ha…

54:49-9. Penalty for nonpayment of special assessment If such taxes, penalties and interest so assessed pursuant to sections 54:49-5 and 54:49-7 of this Title shall not be paid within the said 15 days, there shall be added to the amount of assessment, in addition to interest as a…

54:49-9.1. 50% of assessment for civil fraud If any part of an assessment is due to civil fraud, there shall be added to the tax an amount equal to 50% of the assessment. This amount shall be in lieu of any other additions to the tax imposed by R.S. 54:49-4 and R.S. 54:49-9. L. 1…