Title 54A, Title 54A: NEW JERSEY GROSS INCOME TAX ACT

54A:9-25.43 "NJ Memorials to War Veterans Maintenance Fund." 1. a. There is established in the Department of the Treasury a special fund to be known as the "NJ Memorials to War Veterans Maintenance Fund." b. Each taxpayer shall have the opportunity to indicate on the taxpayer's N…

54A:9-25.44 "Jersey Fresh Program Fund." 1. a. There is established in the Department of the Treasury a special fund to be known as the "Jersey Fresh Program Fund." b. Each taxpayer shall have the opportunity to indicate on the taxpayer's New Jersey gross income tax return that a…

54A:9-25.45 NJ World War II Veterans' Memorial Fund. 1. a. Each taxpayer shall have the opportunity to indicate on the taxpayer's New Jersey gross income tax return that a portion of the taxpayer's tax refund or an enclosed contribution shall be deposited in the NJ World War II V…

54A:9-25.46 "Meals on Wheels in New Jersey Fund." 1. a. There is established in the Department of the Treasury a special fund to be known as the "Meals on Wheels in New Jersey Fund." b. A taxpayer shall have the opportunity to indicate on the taxpayer's New Jersey gross income ta…

54A:9-25.47 "New Jersey Pediatric Cancer Research Fund." 1. a. There is established in the Department of the Treasury a special fund to be known as the "New Jersey Pediatric Cancer Research Fund." b. Each taxpayer shall have the opportunity to indicate on the taxpayer's New Jerse…

54A:9-25.48 "Special Olympics New Jersey Fund". 1. a. There is established in the Department of the Treasury a special fund to be known as the "Special Olympics New Jersey Fund." b. A taxpayer shall have the opportunity to indicate on the taxpayer's New Jersey gross income tax re…

54A:9-25.49 "New Jersey Ovarian Cancer Research Fund". 1. a. There is established in the Department of the Treasury a special fund to be known as the "New Jersey Ovarian Cancer Research Fund." b. Each taxpayer shall have the opportunity to indicate on the taxpayer's New Jersey gr…

54A:9-25.5. All funds to commission. The Legislature shall annually appropriate all moneys deposited in the "Children's Trust Fund" established by this act to the Child Life Protection Commission to effectuate the purposes of sections 4 and 5 of this act. L. 1985, c. 197, s. 3.

54A:9-25.6 Contribution to Vietnam Veterans' Memorial Fund; indication on income tax return. 1. Each taxpayer shall have the opportunity to indicate on the taxpayer's New Jersey gross income tax return that a portion of the taxpayer's tax refund or an enclosed contribution shall …

54A:9-25.7 "New Jersey Breast Cancer Research Fund." 1. a. There is established in the Department of the Treasury a special fund to be known as the "New Jersey Breast Cancer Research Fund." b. Each taxpayer shall have the opportunity to indicate on the taxpayer's New Jersey gross…

54A:9-25.8. Legislative appropriations; breast cancer research project defined. 2. The Legislature shall annually appropriate all monies deposited in the "New Jersey Breast Cancer Research Fund" established pursuant to this act to the New Jersey State Commission on Cancer Researc…

54A:9-25.9 U.S.S. New Jersey Educational Museum Fund; tax return contribution. 1. Each taxpayer shall have the opportunity to indicate on the taxpayer's New Jersey gross income tax return that a portion of the taxpayer's tax refund or an enclosed contribution be deposited in the …

54A:9-26. Property Tax Relief Fund saved harmless. 9. An amount equal to the revenue that would be available to the Property Tax Relief Fund but for the amount estimated to be foregone and due to be refunded during a fiscal year due to the "Property Tax Deduction Act," P.L.1996, …

54A:9-27. Effective date. (a) This act shall take effect immediately and shall be applicable with respect to items of income, deduction, loss or gain occurring in taxable years ending on or after July 1, 1976 but only to the extent such items have been earned, or incurred on or a…

54A:9-29 Certain revenue appropriated for direct real property taxpayer relief. 19. All revenue derived annually from the tax rate change effectuated in the amendment made to N.J.S.54A:2-1 in section 17 of P.L.2004, c.40 shall be annually appropriated for direct real property tax…

54A:9-3. Assessment. (a) Assessment date. The amount of tax which a return shows to be due, or the amount of tax which a return would have shown to be due but for a mathematical error, shall be deemed to be assessed on the date of filing of the return (including any amended retur…

54A:9-30 Eligibility for tax rebates. 3. a. Beginning with taxable year 2020, and subject to appropriation by the Legislature, a qualified taxpayer shall be eligible for a tax rebate based on the requirements set forth in this section. b. The rebate shall be the lesser of $500 or…

54A:9-4. Limitations on assessment. 54A:9-4. (a) General. Except as otherwise provided in this section, any tax under this act shall be assessed within 3 years after the return was filed (whether or not such return was filed on or after the date prescribed). (b) Time return deeme…

54A:9-5. Interest on underpayment. 54A:9-5. Interest on underpayment. (a) General. If any amount of income tax is not paid on or before the last date prescribed in this act for payment, interest on such amount at the rate as is required under the State Tax Uniform Procedure Law, …

54A:9-6 Additions to tax and civil penalties. 54A:9-6. Additions to tax and civil penalties. (a) Failure to file tax return. In case of failure to file a tax return under this act on or before the prescribed date (determined with regard to any extension of time for filing), unles…

54A:9-7. Overpayment. 54A:9-7. Overpayment. (a) General. The director, within the applicable period of limitations may credit an overpayment of income tax against any liability in respect of any tax imposed by the tax law on the person who made the overpayment, and the balance sh…

54A:9-8. Limitations on credit or refund 54A:9-8. (a) General. Claim for credit or refund of an overpayment of income tax shall be filed by the taxpayer within 3 years from the time the return was filed or 2 years from the time the tax was paid, whichever of such periods expires …

54A:9-8.1 Setoff of indebtedness to State agencies; precedence of child support indebtedness. 1. a. Whenever any taxpayer or resident shall be entitled to any refund of taxes pursuant to the "New Jersey Gross Income Tax Act" (N.J.S.54A:1-1 et seq.), including an earned income tax…

54A:9-8.2 Regulations for procedures and methods. 2. The Department of the Treasury shall promulgate regulations concerning the procedures and methods to be employed by all agencies and institutions in the executive branch in the collection or the setting off of delinquent accoun…

54A:9-8.3. Appropriation of sums collected Any sums collected by the Department of the Treasury on behalf of State agencies or institutions during the fiscal year in which this act takes effect are appropriated for the expense of the collection effort. L.1981, c. 239, s. 3, eff. …

54A:9-8.4 Definitions relative to multistate personal income tax refund setoff program; authorization, procedure. 1. a. As used in this section: "Taxpayer" means any person identified by a claimant state, under this section, as owing taxes to that claimant state, including the sp…

54A:9-9. Petition to director. (a) General. The form of a petition to the director, and further proceedings before the director in any case initiated by the filing of a petition, shall be governed by such rules as the director shall prescribe. No petition shall be deemed in whole…