Title 54, Title 54: TAXATION

54:8A-101.1. When withholding not required Notwithstanding any provision of this act to the contrary, an employer on and after January 1, 1975, shall not be required to withhold any tax upon payment of wages to an employee if such employee can certify: (1) that he incurred no per…

54:8A-102. Withholding returns; notice to employer (a) Every employer required to deduct and withhold tax under this act shall, for each calendar quarter, on or before the last day of the month following the close of such calendar quarter, file a withholding return as prescribed …

54:8A-103. Employer's liability Every employer required to deduct and withhold tax under this act is hereby made liable for such tax. For such purposes any amount required to be withheld and paid over to the Division of Taxation shall be considered the tax of the employer. Any am…

54:8A-104. Tax not to be collected from employer on payment; liability for penalties; interest; failure to pay tax withheld (a) If an employer fails to deduct and withhold tax as required, and thereafter the tax against which such tax may be credited is paid, the tax so required …

54:8A-105. Penalties; interest; abatement or remission Any taxpayer who shall fail to file his return when due or to pay any tax when the same becomes due, as herein provided, shall be subject to such penalties and interest as provided in the State Tax Uniform Procedure Law, subt…

54:8A-106. Transportation benefits fund; use of fund (a) All moneys which shall be received by way of tax or by way of moneys deducted and withheld under this act, shall be kept in a special fund, to be known as the Transportation Benefit Fund, separate and apart from all other f…

54:8A-107. Balances accumulated as an endowment fund; use So much of the moneys as may be in the Transportation Benefit Fund at any time and as may be in excess of the amounts needed to meet anticipated uses thereof pursuant to this act during any fiscal year, shall be held and a…

54:8A-108. Refund to taxpayer upon unauthorized use of fund; formula for computing amount In the event that any part of the moneys in the Transportation Benefit Fund shall, at any time, be applied to a purpose or purposes other than one set forth in this act, every taxpayer who s…

54:8A-109. General requirements concerning returns, notices, records, and statements The director may prescribe regulations as to the keeping of records, the content and form of returns and statements and the filing of copies of Federal income returns and determinations. The dire…

54:8A-11. "Dependent" defined "Dependent" means any individual related to taxpayer, over half of whose support (exclusive of any amount received by a child or stepchild as a scholarship for study at an educational institution) for the eligibility year was received from the taxpay…

54:8A-110. Information returns The director may prescribe regulations and instructions requiring returns of information to be made and filed on or before February 28 of each year by any person making payment or crediting in any calendar year the amounts of $10.00 or more to any p…

54:8A-111. Review of director's decision (a) Appeal to tax court. Any aggrieved taxpayer may, within 90 days after any decision, order, finding, assessment or action of the Director of the Division of Taxation made pursuant to the provisions of this act, appeal therefrom to the t…

54:8A-112. General powers of the director (a) General. The director shall administer and enforce the tax imposed by this act and is authorized to make such rules and regulations, and to require such facts and information to be reported as he may deem necessary to enforce the prov…

54:8A-113. Order to compel compliance (a) Failure to file tax return. If any person willfully refuses to file a tax return required by this act, the director may apply to a judge of the superior court for an order directing such person to file the required return. If a person fai…

54:8A-114. Controlling statute; exception The taxes imposed by this act shall be governed in all respects by the provisions of the State tax uniform procedure law (subtitle 9 of Title 54 of the Revised Statutes) except only to the extent that a specific provision of this act may …

54:8A-115. Relief requirements on residents If it shall appear to the satisfaction of the division, based upon an opinion of the Attorney General of this State, that any residents of this State, or class of residents of this State, who are subject to the tax imposed by this act, …

54:8A-116. Administration of act (a) The Division of Taxation in the Department of the Treasury shall administer the provisions of this act, adopt regulations necessary or desirable to effectuate its purposes or to make explicit the treatment of various items, authorize appropria…

54:8A-117. Severability clause If any provision of this act, or any application of any provision, is held invalid, the invalidity shall not affect other applications of the provision, or other provisions of the act, which reasonably can be given effect despite the invalidity. L.1…

54:8A-118. Act operative This act shall take effect immediately, but the tax imposed hereby, and the obligation to pay the same as well as the obligation to deduct and withhold shall be suspended and inoperative in the event that any of the moneys in the Transportation Benefit Fu…

54:8A-119. Liability for either income tax or emergency transportation tax or transportation benefits tax An individual subject to the New Jersey Gross Income Tax, Title 54A of the New Jersey Statutes, and to the Emergency Transportation Tax, P.L.1961, c. 32 (C. 54:8A-1 et seq.),…

54:8A-12. "Related to taxpayer" defined "Related to taxpayer" means related by blood, to the extent of any lineal descendant or ancestor of taxpayer, other children or grandchildren of a parent of taxpayer, children of a grandparent of taxpayer, and grandchildren of a grandparent…

54:8A-120. Deposits in transportation fund or transportation benefit fund Notwithstanding the provisions of sections 20 and 22 of P.L.1961, c. 32 (C. 54:8A-20 and 54:8A-22), and 49 and 51 of P.L.1971, c. 222 (C. 54:8A-106 and 54:8A-108), relative to the purposes and application o…

54:8A-121. Transfer of amounts between transportation fund or transportation benefit fund and property tax relief fund; authorization The State Treasurer is authorized to transfer any amounts between the Transportation Fund or the Transportation Benefit Fund and the Property Tax …

54:8A-122. Inapplicability of emergency transportation tax and transportation benefits tax to commuter if reciprocal agreement with critical area state exists Notwithstanding any provision to the contrary, in the event that the State enters into an agreement pursuant to N.J.S. 54…

54:8A-123. Effective date; time of application This act shall take effect immediately and shall be applicable to income received or accrued subject to taxation by virtue of P.L.1976, c. 66. L.1976, c. 126, s. 2, eff. Dec. 20, 1976.

54:8A-13. Dependent; claim by person contributing more than ten per cent of support An individual receiving over half of his support for the eligibility year from persons who would be entitled to claim him as a dependent except that no one of them contributed over half of such su…

54:8A-14. "Eligibility year" defined "Eligibility year" means the calendar year in which the taxable year of the taxpayer begins. L.1961, c. 32, p. 131, s. 14, eff. May 29, 1961.

54:8A-15.1. Household, and household and dependent care services necessary for gainful employment credits a. Household credit. (1) For taxable years beginning on and after January 1, 1978, a credit shall be allowed against the tax imposed by subsection 6(c) of P.L.1961, c. 32 (C.…

54:8A-16. Credits for tax imposed by another critical area state (A)(1) A nonresident of this State shall be allowed a credit against the tax otherwise due under this act for any income tax imposed for the taxable year by another critical area State, of which the taxpayer is a re…

54:8A-17. Withholding tax From and after the first day of the first month following at least a full calendar month after the enactment of this act, every employer in this State of a taxpayer subject to tax in respect of wages, salaries or commissions derived from sources within t…

54:8A-18. Payment of tax; returns; extension of time With respect to each taxpayer, the tax imposed by this act shall be due and payable annually hereafter, in the manner provided in this section: (a) Every taxpayer shall annually pay the tax imposed by this act with respect to a…

54:8A-19. Assignment of claim for refund of money paid or withheld in other jurisdiction (a) Every resident of this State who is subject to tax in some other jurisdiction for income and gains derived from sources within such other jurisdiction, which jurisdiction grants to reside…

54:8A-2. Imposition of tax; levy; collection; payment; exemption A temporary emergency tax is hereby imposed, and shall be levied, collected and paid annually, at the rates specified in this act; (a) Upon every resident of this State, who is not a resident of another critical are…

54:8A-20. Transportation fund; purposes; authorization to use (a) All moneys which shall be received by way of tax or by way of moneys deducted and withheld under this act, shall be kept in a special fund, to be known as the Transportation Fund, separate and apart from all other …

54:8A-21. Endowment fund; investment; use So much of the moneys as may be in the Transportation Fund at any time and as may be in excess of the amounts needed to meet anticipated uses thereof pursuant to this act during any fiscal year, shall be held and accumulated as an endowme…

54:8A-22. Misapplication of funds; right to refund In the event that any part of the moneys in the Transportation Fund shall, at any time, be applied to a purpose or purposes other than one set forth in this act, every taxpayer who shall have been subject to the tax imposed by th…

54:8A-23. "Source state" defined "Source State" means, in the case of residents of this State, a critical area State other than the State of New Jersey; and in the case of non-residents of this State who are residents of another critical area State, the term means the State of Ne…

54:8A-29. Taxable year; annual accounting period; calendar year; fiscal year; definitions (a) The term "taxable year" means (1) the taxpayer's annual accounting period, if it is a calendar year or a fiscal year; (2) the calendar year, (A) if the taxpayer keeps no books, or (B) th…

54:8A-3. "Resident" defined The word "resident" applies only to natural persons and includes any person domiciled in the State, except a person who, though domiciled in the State, maintains no permanent place of abode within the State, but does maintain a permanent place of abode…

54:8A-30. "Partnership" defined "Partnership" includes all forms of unincorporated organization other than an estate or trust or a corporation, through or by means of which any business, financial operation or venture is carried on or liquidated. L.1961, c. 32, p. 140, s. 30, eff…

54:8A-31. Partnership liability; inclusions in gross income (a) Individuals carrying on business in partnerships shall be liable for tax under this act only in their individual capacity. Each partner shall include in his gross income his distributive share, whether distributed or…

54:8A-32. Computation of gross income of taxpayer Except as otherwise provided in this act or by regulations pursuant to this act, a taxpayer shall compute his gross income by totaling his gains, losses, profits and income derived from salaries, wages or compensation for personal…

54:8A-33. Income derived from sources within taxpayer's source state; exclusions from gross income (a) Income from intangible personal property, including annuities, dividends, interest, and gains from the disposition of intangible personal property, shall constitute income deriv…

54:8A-34. "Net income" defined The term "net income" means the gross income of a taxpayer less the deductions allowed by this act. L.1961, c. 32, p. 142, s. 34, eff. May 29, 1961.

54:8A-35. Computation of net income; deductions (a) In the computation of net income, the taxpayer may deduct from gross income the ordinary and necessary expenditures directly connected with or pertaining to the taxpayer's trade or business; the ordinary and necessary nonbusines…

54:8A-36. Computation of gross income from federal adjusted gross income figure (a) The Legislature hereby finds and determines that to permit taxpayers under this act to compute their gross income for tax purposes from the federal adjusted gross income figure used in their tax r…