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

54A:9-13. Transferees. (a) General. The liability, at law or in equity, of a transferee of property of a taxpayer for any tax, additions to tax, penalty or interest due the director under this act, shall be assessed, paid, and collected in the same manner and subject to the same …

54A:9-14. Jeopardy assessment. (a) Authority for making. If the director believes that the assessment or collection of a deficiency will be jeopardized by delay, he shall, notwithstanding the provisions of N.J.S. 54A:9-2 and N.J.S. 54A:9-16, immediately assess such deficiency (to…

54A:9-16 Armed forces relief provisions. 54A:9-16. Armed forces relief provisions. (a) Time to be disregarded. In the case of an individual serving in the Armed Forces of the United States, or serving in support of such armed forces, in an area designated by the President of the …

54A:9-17. General powers of the director. 54A:9-17. (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 enforc…

54A:9-17.1. Identifying numbers. (a) Supplying of identifying numbers. When required by regulations prescribed by the director: (1) Inclusion in returns. Any person required under the authority of this act to make a return, statement, or other document shall include in such retur…

54A:9-17.2 Filing of tax returns for domestic service workers. 1. a. Notwithstanding the provisions of subsection (a) of N.J.S.54A:7-4 to the contrary, except for an employer also liable for withholding taxes with respect to remuneration for services rendered other than for domes…

54A:9-18. Order to compel compliance. (a) Failure to file tax return. If any person willfully refuses to file an income 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 pe…

54A:9-19. Exercise of powers and duties of Division of Taxation by director. All the powers, duties and responsibilities vested in the Division of Taxation by this act shall be exercised by the director thereof or his duly designated representative. L.1976, c. 47, s. 54A:9-19, ef…

54A:9-2. Notice of deficiency. (a) General. If upon examination of a taxpayer's return under this act the director determines that there is a deficiency of income tax, he may mail a notice of deficiency to the taxpayer. If a taxpayer fails to file an income tax return required un…

54A:9-20. Appropriation. There is hereby appropriated to the Division of Taxation in the Department of the Treasury the sum of $5.0 million or so much thereof as shall be required to carry out the provisions of this act from the effective date hereof through the period ending Jun…

54A:9-21. 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…

54A:9-24. Repeal of Tax on Capital Gains and Other Unearned Income. Chapter 172, Laws of 1975 (C. 54:8B-1 et seq.) is hereby repealed, effective July 1, 1976, and shall be inoperative with respect to capital gains and other unearned income subject to tax, under said act, paid or …

54A:9-25. Property Tax Relief Fund. Taxes collected under the provisions of this act shall be deposited by the State Treasurer in a special account to be known as the Property Tax Relief Fund. Moneys in the Property Tax Relief Fund shall be annually appropriated, pursuant to form…

54A:9-25.1. Gubernatorial Election Fund checkoff. There is hereby established within the General Treasury a special fund to be known as the "Gubernatorial Elections Fund." Where a taxpayer has indicated on a return filed pursuant to this act that one dollar of his taxes is to be …

54A:9-25.10 U.S.S. New Jersey Educational Museum Fund established. 2. There is established in the Department of the Treasury a special fund to be known as the U.S.S. New Jersey Educational Museum Fund. The State Treasurer shall deposit into the fund net contributions collected pu…

54A:9-25.11. Cost incurred, deducted from receipts. 3. Any costs incurred by the Division of Taxation for collection or administration attributable to this act may be deducted from receipts collected pursuant to section 1 of this act, as determined by the Director of the Division…

54A:9-25.12. "Drug Abuse Education Fund." 1. a. There is established in the Department of the Treasury a special fund to be known as the "Drug Abuse Education Fund." b. Each taxpayer shall have the opportunity to indicate on the taxpayer's New Jersey gross income tax return that …

54A:9-25.13. Appropriation of all funds deposited in "Drug Abuse Education Fund." 2. The Legislature shall annually appropriate all funds deposited in the "Drug Abuse Education Fund" established pursuant to this act to the Department of Education for distribution to non-governmen…

54A:9-25.14 Taxpayer options to contribute portion of refund to certain funds, methodology. 1. The Director of the Division of Taxation shall provide each taxpayer with the opportunity to indicate the taxpayer's preference on the tax return that a portion of the taxpayer's tax re…

54A:9-25.15 Option to contribute portion of tax refund to Korean Veterans' Memorial Fund. 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 be …

54A:9-25.16 Appropriation of funds deposited. 2. The Legislature shall annually appropriate all funds deposited in the "Korean Veterans' Memorial Fund" to the Department of Military and Veterans' Affairs. L.1999, c.92, s.2; amended 2013, c.253, s.52.

54A:9-25.17 "Organ and Tissue Donor Awareness Education Fund." 1. a. There is established in the Department of the Treasury a special fund to be known as the "Organ and Tissue Donor Awareness Education Fund." b. Each taxpayer shall have the opportunity to indicate on the taxpayer…

54A:9-25.18 Appropriation of funds in Organ and Tissue Donor Awareness Education Fund. 2. Except for those funds deposited and allocated pursuant to paragraphs (1) and (2) of subsection c. of section 1 of P.L.2001, c.164 (C.39:3-27.127), the Legislature shall annually appropriate…

54A:9-25.19. NJ-AIDS Services Fund; tax return contribution 1. a. There is established in the Department of the Treasury a special fund to be known as the "NJ-AIDS Services Fund." b. Each taxpayer shall have the opportunity to indicate on the taxpayer's New Jersey gross income ta…

54A:9-25.2 "Endangered and Nongame Species of Wildlife Conservation Fund." 1. There is hereby established in the Department of the Treasury a special fund to be known as the "Endangered and Nongame Species of Wildlife Conservation Fund." Each taxpayer shall have the opportunity t…

54A:9-25.20. "Literacy Volunteers of America - New Jersey Fund;" tax return contribution 1. a. There is established in the Department of the Treasury a special fund to be known as the "Literacy Volunteers of America - New Jersey Fund." b. Each taxpayer shall have the opportunity …

54A:9-25.21 "New Jersey Prostate Cancer Research Fund"; tax return contribution. 1. a. There is established in the Department of the Treasury a special fund to be known as the "New Jersey Prostate Cancer Research Fund." b. Each taxpayer shall have the opportunity to indicate on t…

54A:9-25.22 Appropriation of monies deposited. 2. The Legislature shall annually appropriate all monies deposited in the "New Jersey Prostate Cancer Research Fund" established pursuant to this act to the New Jersey State Commission on Cancer Research, established pursuant to P.L.…

54A:9-25.23 Income tax returns, option for contribution to NJ World Trade Center Scholarship 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 contributi…

54A:9-25.24 "New Jersey Veterans Haven Support Fund," tax return contribution. 1. a. There is established in the Department of the Treasury a special fund to be known as the "New Jersey Veterans Haven Support Fund." b. Each taxpayer shall have the opportunity to indicate on the t…

54A:9-25.25 "Community Food Pantry Fund." 1. a. There is established in the Department of the Treasury a special fund to be known as the "Community Food Pantry Fund." b. Each taxpayer shall have the opportunity to indicate on the taxpayer's New Jersey gross income tax return that…

54A:9-25.26 "Cat and Dog Spay/Neuter Fund." 2. a. There is hereby established in the Department of the Treasury a special fund to be known as the "Cat and Dog Spay/Neuter Fund." b. Each taxpayer shall have the opportunity to indicate on the taxpayer's New Jersey gross income tax …

54A:9-25.27 "New Jersey Lung Cancer Research Fund." 1. a. There is established in the Department of the Treasury a special fund to be known as the "New Jersey Lung Cancer Research Fund." b. The Legislature shall annually appropriate all monies deposited in the "New Jersey Lung Ca…

54A:9-25.28 "Boys and Girls Clubs in New Jersey Fund." 1. a. There is established in the Department of the Treasury a special fund to be known as the "Boys and Girls Clubs in New Jersey Fund." b. A taxpayer shall have the opportunity to indicate on the taxpayer's New Jersey gross…

54A:9-25.29 "NJ National Guard State Family Readiness Council Fund." 1. a. There is established in the Department of the Treasury a special fund to be known as the "NJ National Guard State Family Readiness Council Fund." b. Each taxpayer shall have the opportunity to indicate on …

54A:9-25.3. Appropriation of deposited moneys. The Legislature shall annually appropriate all moneys deposited in the "Endangered and Nongame Species Conservation Fund" established pursuant to this act to the Department of Environmental Protection to effectuate the purposes of P.…

54A:9-25.30 "American Red Cross-NJ Fund." 1. a. There is established in the Department of the Treasury a special fund to be known as the "American Red Cross-NJ Fund." b. Each taxpayer shall have the opportunity to indicate on the taxpayer's New Jersey gross income tax return that…

54A:9-25.31 "Girl Scouts Councils in New Jersey Fund." 1. a. There is established in the Department of the Treasury a special fund to be known as the "Girl Scouts Councils in New Jersey Fund." b. A taxpayer shall have the opportunity to indicate on the taxpayer's New Jersey gross…

54A:9-25.32 "2014 NJ Special Olympics Home Team Fund." 1. a. There is established in the Department of the Treasury a special fund to be known as the "2014 NJ Special Olympics Home Team Fund." b. For the taxable years beginning in calendar years 2012 and 2013, a taxpayer shall ha…

54A:9-25.33 "Homeless Veterans Grant Fund." 4. a. There is established in the Department of the Treasury a special fund to be known as the "Homeless Veterans Grant Fund." b. Each taxpayer shall have the opportunity to indicate on the taxpayer's New Jersey gross income tax return …

54A:9-25.34 "The Leukemia & Lymphoma Society - New Jersey Fund." 1. a. There is established in the Department of the Treasury a special fund to be known as "The Leukemia & Lymphoma Society - New Jersey Fund." b. Each taxpayer shall have the opportunity to indicate on the taxpayer…

54A:9-25.35 "Northern New Jersey Veterans Memorial Cemetery Development Fund." 1. a. There is established in the Department of the Treasury a special fund to be known as the "Northern New Jersey Veterans Memorial Cemetery Development Fund." b. Each taxpayer shall have the opportu…

54A:9-25.36 "New Jersey Farm to School and School Garden Fund." 1. a. There is established in the Department of the Treasury a special fund to be known as the "New Jersey Farm to School and School Garden Fund." b. Each taxpayer shall have the opportunity to indicate on the taxpay…

54A:9-25.37 "Local Library Support Fund," contributions through gross income tax returns permitted. 1. a. There is established in the Department of the Treasury a special fund to be known as the "Local Library Support Fund." b. Each taxpayer shall have the opportunity to indicate…

54A:9-25.38 "ALS Association Support Fund." 1. a. There is established in the Department of the Treasury a special fund to be known as the "ALS Association Support Fund." b. For taxable years beginning on or after the date of enactment of this section, a taxpayer shall have the o…

54A:9-25.39 "Fund for the Support of New Jersey Nonprofit Veterans Organizations." 1. a. There is established in the Department of the Treasury a special fund to be known as the "Fund for the Support of New Jersey Nonprofit Veterans Organizations." b. A taxpayer shall have the op…