13 chapters · 243 sections in this title.
N.J.S.A. 54A:7-1 Requirement of withholding tax from wages.
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54A:7-1 Requirement of withholding tax from wages. 54A:7-1. Requirement of withholding tax from wages. (a) General.--From and after September 1, 1976, every employer maintaining an office or transacting business within this State and making payment of any wages subject to New Jer…
N.J.S.A. 54A:7-1.1 Voluntary withholding from pensions and annuities
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54A:7-1.1. Voluntary withholding from pensions and annuities Voluntary withholding from pensions and annuities. a. Every payor of a pension or annuity, under an annuity, endowment or life insurance contract, or payments of any such amounts which are received as pension disability…
N.J.S.A. 54A:7-1.2 Entities making payments to unincorporated contractors, 7 percent withholding; exceptions; definitions.
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54A:7-1.2 Entities making payments to unincorporated contractors, 7 percent withholding; exceptions; definitions. 2. a. A person, other than a governmental entity, homeowner, or tenant, maintaining an office or transacting business in this State and making a payment of compensati…
N.J.S.A. 54A:7-2 Information statement for employee or recipient of other payments, earned income credit.
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54A:7-2 Information statement for employee or recipient of other payments, earned income credit. 54A:7-2. a. Every employer or payor of a pension or annuity required to deduct and withhold tax under this act from the wages of an employee or from the payment of a pension or annuit…