Title 54, Title 54: TAXATION

54:29A-35. Certifications Whenever a final determination of the tax court, as certified to the Director of the Division of Taxation, corrects, modifies, or otherwise affects the amount or classification of any assessment of property taxes or amends any assessment of franchise tax…

54:29A-4. Property not used for railroad purposes All the property of a railroad company not used for railroad purposes shall be assessed and taxed by the same assessors, in the same manner and at the same rate as the taxable property of other owners in the same taxing district. …

54:29A-43.1. Dual assessment; appeal to tax court If property of a taxpayer has or shall have been, in any year, assessed by the local authorities of the taxing district, and also has or shall have been classified as Class I or Class III property or classified and assessed by the…

54:29A-43.6. Repeals Sections 41, 42 and 43 of the "railroad tax law of 1948" (P.L.1941, c. 291, as amended and supplemented) are hereby repealed. L.1950, c. 343, p. 1135, s. 6.

54:29A-44. Returns of information a. On or before March first in each year, every taxpayer shall return to the commissioner statements or schedules showing the character and value of all its property, as it existed on the first day of January preceding, its capitalization and its…

54:29A-45. Returns; form and content All statements and schedules required to be returned to the commissioner shall be made and prepared in such detail, and shall contain such additional information necessary or convenient for the proper administration and collection of the taxes…

54:29A-46. Payments; due dates The full amount of franchise tax assessed by the commissioner for each year shall be due and delinquent on June 15. On December 1 in each year, the full amount of the Class II property tax payable under this act shall be due and delinquent. All paym…

54:29A-46.1. Payment of franchise tax assessed for 1941 Any taxpayer may pay the whole or any part of the franchise tax assessed for the year one thousand nine hundred and forty-one at any time prior to June fifth, one thousand nine hundred and forty-two, and the State Treasurer …

54:29A-48. Payment by person interested If a taxpayer shall be in default in the payment of taxes under this act, a person having an interest in a mortgage or other lien on the taxpayer's franchises or property, may pay the State Treasurer the amount of such State tax and the int…

54:29A-49. Payment pending litigation; credits Any taxpayer may pay the amount of an assessment into the State treasury, notwithstanding litigation may be pending as to the validity of the whole or any part of said tax, and if it shall be determined in any litigation that the who…

54:29A-5. Municipal assessment of benefits; delegation of powers by commissioner Nothing in this act shall be construed to prohibit any municipality from assessing benefits for street, sidewalk, sewer or other municipal improvements against any of the property of a railroad in th…

54:29A-50. Payments pending litigation; distribution Notwithstanding any law prohibiting the distribution of money received by the treasurer in payment of railroad taxes during the pendency of a proceeding in lieu of prerogative writ involving the legality of such taxes, any mone…

54:29A-51. Extension of time The commissioner, for good and sufficient cause, may grant reasonable extensions of time for the filing of returns required by this act on such terms as he may consider advisable. L.1941, c. 291, p. 790, s. 51.

54:29A-52. Penalties If any taxpayer shall willfully neglect to make returns as required by this act, the taxpayer shall forfeit as a penalty not exceeding ten thousand dollars ($10,000.00) for each offense to be assessed by a jury. The penalty shall be recovered by a civil actio…

54:29A-53. Interest Taxes heretofore imposed pursuant to any law for the taxation of property used for railroad and canal purposes or hereafter imposed pursuant to this act, or any unpaid portion thereof, shall bear interest from and after the date upon which they became or may b…

54:29A-54. Lien of taxes The taxes imposed by this act or heretofore imposed pursuant to any act for the taxation of property used for railroad and canal purposes shall be and remain a lien paramount to all other liens upon the revenues and all the real and personal property owne…

54:29A-55. Tax a debt; preference The taxes imposed by this act or heretofore imposed shall be and remain a debt due from the taxpayer to the State for which an action may be maintained, and shall be a preferred debt in case of insolvency. L.1941, c. 291, p. 791, s. 55. Amended b…

54:29A-56. Collection not to be stayed The payment or collection of taxes heretofore or hereafter assessed to any taxpayer shall not be stayed by the writ or order of any court, except as otherwise provided in section thirty-eight of this act. L.1941, c. 291, p. 791, s. 56.

54:29A-57. Additional remedy; certificate that taxpayer is indebted, under act for taxation of railroads; entry As an additional or alternative remedy, the State Comptroller may issue a certificate to the Clerk of the Superior Court that a taxpayer is indebted under this or any f…

54:29A-58. Action to enforce lien In any case, where there has been a refusal or neglect to pay any tax heretofore or hereafter assessed to any taxpayer under this or any other act, and it has become necessary to seize and sell property and rights to property, whether real or per…

54:29A-59. Parties to proceedings All persons having liens upon or claiming any interest in the property or rights to property sought to be subjected as aforesaid shall be made parties to such proceedings and be brought into court. L.1941, c. 291, p. 792, s. 59.

54:29A-6. General powers of commissioner The commissioner is hereby authorized and empowered to carry into effect the provisions of this act and subject thereto he shall prescribe and publish all needful rules and regulations for its enforcement. He shall keep a record of his pro…

54:29A-60. Determination of rights; direction of sale The court shall in the action finally determine the merits of all claims to and liens upon the property and rights to property in question, and, in all cases where a claim or interest of the State therein is established, may d…

54:29A-61. Receivership In any such proceeding, at the instance of the Attorney-General, the court may appoint a receiver to enforce the lien, or, upon certification by the State Comptroller during the pendency of such proceedings that it is in the public interest, may appoint a …

54:29A-62. Rules and regulations The commissioner is hereby authorized and empowered to interpret and carry into effect the provisions of this act and in pursuance thereof to make and enforce such rules and regulations as he may deem necessary. L.1941, c. 291, p. 793, s. 62.

54:29A-63. Audits and investigations For the purpose of administering this act, the commissioner, whenever he deems it expedient, may make or cause to be made by an employee of the State Tax Department, engaged in the administration of this act, an audit, examination, or investig…

54:29A-64. Hearings; oaths The commissioner, or any employee of the State Tax Department he may designate, may conduct hearings, administer oaths to, and examine under oath, any taxpayer and the directors, officers, agents, and employees of any taxpayer and as well all other witn…

54:29A-65. Subpoenas The commissioner may issue subpoenas to compel the attendance of witnesses and the production of books and papers. He shall have power to administer oaths to ascertain facts to enable him properly to perform his duties, and may reduce the statements of the pe…

54:29A-66. Employment of technical assistants In order to obtain the facts necessary for the discharge of his duties under this act, the commissioner may use such lawful means as he may deem necessary. He may employ such assistants in making his valuations as may be necessary to …

54:29A-67. Personal knowledge of commissioner The commissioner, and any person delegated by him to value and assess property in railroad use, shall be entitled to use his personal knowledge and judgment as to the value of any property which he is required to assess, upon original…

54:29A-68. Attendance of Attorney-General The Attorney-General shall attend the hearings of the State Tax Commissioner in person or by such deputy as he may appoint for that purpose. L.1941, c. 291, p. 795, s. 68.

54:29A-69. Employment of assistant counsel The Attorney-General may, with the approval of the Governor and Comptroller, employ such assistant attorneys or counsel as may be necessary to protect and properly defend the interest of the State, in carrying out the provisions of this …

54:29A-7. Property taxable; rate There is hereby levied an annual property tax upon all property used for railroad purposes, other than (a) main stem, (b) tangible personal property and (c) facilities used in passenger service, which tax shall be assessed by the commissioner, in …

54:29A-7.1. Real property deemed to be in railroad use regardless of ownership or possession For the purposes of the act to which this act is a supplement, real property shall be deemed to be in railroad use if such property is used for the transportation of persons or freight by…

54:29A-70. Criminal penalties Any person who shall fail to file any report required to be filed pursuant to the provisions of this act, or shall file or cause to be filed with the commissioner any false or fraudulent report or statement, or shall aid or abet another in the filing…

54:29A-71. False swearing Any person who shall swear to, affirm, or verify any false or fraudulent statement with intent to evade the payment of any tax or who being under oath, shall testify falsely at any hearing held pursuant to the provisions of this act shall be guilty of pe…

54:29A-72. Offenses committed at Trenton The failure to do any act required to be done by, or under the provisions of, this act shall be deemed an act committed in part at the office of the commissioner in Trenton. The certificate of the commissioner to the effect that any act re…

54:29A-73. Payment and returns for 1941 The commissioner is hereby authorized and required to accept, without interest or penalty, returns of information and payments of taxes for the first year in which this act is operative within the times specifically limited therefor, or at …

54:29A-74. Construction; other taxes All other State and local taxes of or upon franchises or property used for railroad purposes, which may have been assessed for the first year in which this act becomes effective upon any taxpayer subject to taxation hereunder prior to the enac…

54:29A-74.1. Construction; in lieu of all other taxes The taxes imposed by this act shall be in lieu of all other State and local taxation of or upon franchise and property used for railroad purposes. Nothing herein shall, however, be construed to affect any pending litigation, n…

54:29A-74.2. Repeal An act relating to taxation, supplementing chapter four of Title 54, and amending section 54:4-52 of the Revised Statutes, approved July twenty-second, one thousand nine hundred and forty-one (L.1941, c. 293), is repealed. L.1948, c. 40, p. 124, s. 18.

54:29A-75. Repealers Chapters nineteen through twenty-nine, inclusive, of Title 54 of the Revised Statutes are hereby repealed. Chapter 91, of the laws of 1885; Chapter 275, of the laws of 1886; Chapter 333, of the laws of 1921; and Chapter 423, of the laws of 1933; are hereby re…

54:29A-76. Warrants for distribution of railroad franchise tax The State Comptroller shall not draw and transmit his warrant upon the State treasury, in favor of the several county treasurers, for the amounts of the railroad franchise tax allotted to their several counties for an…

54:29A-77. Release of property from lien The State Comptroller upon written application made to him and upon the payment of a fee of $5.00, may release any property from the lien of any tax, interest or penalty imposed by this act or of any certificate, judgment or levy procured …

54:29A-8. Leased property If the property of a railroad be leased to or operated by another corporation, foreign or domestic, the property of the lessor, or company whose property is operated, shall be subject to taxation in the manner provided in this act. L.1941, c. 291, p. 776…

54:30-1. Certain receipts of public utilities not taxable A public utility which is required by the laws of this state to pay an annual franchise tax based upon gross receipts shall not include in the statement of the gross receipts upon which the tax is based, levied or assessed…