Title 54, Title 54: TAXATION

54:43-6. Tax upon alcoholic beverages involved in illegal acts; persons liable; estimate of tax liability; other provisions invoked A tax shall be levied and imposed, at the rates provided in the subtitle to which this act is a supplement, upon the seizure, destruction or other d…

54:44-1. When tax due and payable; penalties; exception The taxes imposed by this subtitle shall be due and payable at the time of the first sale or delivery, as the case may be, in this State. In case the tax so imposed has not been paid or secured by the person making the sale …

54:44-2. Tax a debt; proceedings to recover; preferred in insolvency; certificate of indebtedness The taxes imposed by this subtitle and interest and penalties thereon from the time the same shall be due and payable until the same be paid shall be a personal debt due from the tax…

54:44-2.1. Additional or alternative remedy for enforcement of lien; warrant by Commissioner; procedure To enforce the lien created by section 54:44-2 of the Revised Statutes and as an additional remedy, or an alternative to the remedy provided in section 54:44-3 of the Revised S…

54:44-3. Certification of debt; judgment; docket; procedure thereon 54:44-3. As an additional or alternative remedy, the director may issue a certificate to the Clerk of the Superior Court that any person is indebted under this subtitle in an amount named in the certificate and t…

54:44-4. Release of lien; reassessment of tax or penalty; payment; satisfaction of judgment; joint and several liability The Director of the Division of Taxation in the Department of the Treasury, upon application made to him may release any property from the lien of any certific…

54:44-5. Compromise of claims The commissioner may compromise any claim for taxes, penalties, or interest, which shall be alleged to be due pursuant to the provisions of this or any other law of this State imposing taxes upon the sale or delivery of alcoholic beverages. Amended b…

54:44-5.1. Compromise or cancellation of tax The commissioner shall have power to compromise or cancel any tax in the sum of not more than fifteen dollars ($15.00), heretofore or hereafter assessed pursuant to the provisions of subtitle eight of Title 54, and any interest charges…

54:44-6. Certificate to issuing authorities; fee The Director of the Division of Taxation in the Department of the Treasury, whenever requested by any person licensed pursuant to the provisions of Title 33, Intoxicating Liquors, R.S. 33:1-1 et seq., shall issue to any governmenta…

54:45-1. Bi-monthly reports to director; payment of tax; failure to file; penalty; remission Every person who, within this State, shall manufacture, distribute, transport, store, warehouse, import, offer for sale or sell any alcoholic beverages or who shall purchase, transfer, se…

54:45-2. Records Every person, who, within this State, shall manufacture, import, distribute, transport, store, warehouse, sell or offer for sale alcoholic beverages, or who shall engage in purchasing, transferring, agreeing to sell or selling warehouse receipts, receipts, certif…

54:45-3. Commissioner's records; authentication; confidential character; use in court The commissioner shall keep a record of all of his official acts and shall preserve copies of all decisions, rules, regulations and orders made by him. Copies of any rule, regulation, order or d…

54:45-4. Preservation of reports All reports filed with the commissioner pursuant hereto shall be preserved for five years and thereafter may be destroyed by order of the commissioner. Amended by L.1938, c. 319, p. 809, s. 17.

54:45-5. Examination, assessment, protest 54:45-5. a. (Deleted by amendment, P.L.1992, c.175). b. (Deleted by amendment, P.L.1992, c.175). c. (Deleted by amendment, P.L.1992, c.175). d. (Deleted by amendment, P.L.1992, c.175). e. The examination of reports filed under this subtit…

54:45-6 Claim for refund. 54:45-6. Any taxpayer, at any time within four years after the payment of any original or additional tax assessed against the taxpayer may file with the director a claim under oath for refund, in such form as the director may prescribe, stating the groun…

54:45-7. Service of notice; presumptive evidence Any notice required to be given by the commissioner pursuant to this subtitle may be served personally or by mailing the same to the person for whom it is intended, addressed to such person at the address given in the last report f…

54:46-1. Appeals from decisions of Director of Division of Taxation Any person who shall be aggrieved by any decision of the Director of the Division of Taxation denying any hearing requested hereunder, or by any order, finding or assessment having the effect of fixing, correctin…

54:46-2. Refunds upon appeal If by the decision or order of the tax court, or of any court of competent jurisdiction, the taxpayer shall be adjudged to be entitled to a refund, it shall be paid by the treasurer, upon presentation to him by the taxpayer of a certified copy of such…

54:47-3. Failure to file report; filing of false or fraudulent report Any person who shall fail to file any report required to be filed pursuant to the provisions of this subtitle, or shall file or cause to be filed, with the commissioner, any false or fraudulent report or statem…

54:47-4. False swearing; false testimony; misdemeanor Any person who shall knowingly swear to, affirm, or verify any false or fraudulent statement, or who, being under oath, shall testify falsely at any hearing held pursuant to the provisions of this subtitle, with intent to evad…

54:47-5. Sales and deliveries prohibited unless tax paid or secured; misdemeanor Any person who shall sell or cause to be sold any alcoholic beverages in this state or who shall deliver or cause to be delivered any alcoholic beverages in this state when the tax upon the sale or d…

54:47-6. Punishment for violation Any person who shall violate any of the provisions of this subtitle, by any act or omission not heretofore mentioned in this chapter, shall be punished in accordance with the State Tax Uniform Procedure Law, R.S. 54:48-1 et seq. Amended by L. 198…

54:47-7. Suspension or revocation of license In case any person having a license to manufacture, distribute, transport, store, warehouse, import or sell alcoholic beverages, or warehouse receipts, receipts, certificates, contracts or other documents given upon the storage of alco…

54:47-8. Gift or gratuity to commissioner or employee In case the holder of a license or permit issued pursuant to the provisions of Title 33 of the Revised Statutes, as amended, or any officer, employee, agent or attorney thereof shall give, offer or promise any gift or gratuity…

54:47A-1. Short title This act shall be known and may be cited as the "Poultry Products Promotion Council and Tax Act." L.1957, c. 47, p. 84, s. 1.

54:47A-10. Continued violations; injunction Continued or threatened continued violations of this act may be restrained by the Superior Court in a civil action brought by the department, but no such action shall be deemed to relieve the defendant of his liability for the tax or fo…

54:47A-11. Deposit of moneys; appropriations; purposes of use All moneys received from the tax imposed by this act, including any fines and forfeitures collected under the provisions of this act, shall be forthwith deposited as received with the State Treasurer and maintained by …

54:47A-12. Poultry products promotion council; membership; qualifications; appointments; term; vacancies; compensation There is hereby created in the Department of Agriculture the Poultry Products Promotion Council to consist of 11 members, who shall be citizens of the State of N…

54:47A-13. Organization of council; election of officers; quorum The council shall organize as soon as practicable after their appointment by electing a chairman, vice chairman and secretary from amongst its membership to serve for a term of 1 year and until their successors are …

54:47A-14. Rules and regulations; employment of personnel; duties and compensation; records of council; annual report The council subject to the approval of the State Board of Agriculture shall make and promulgate rules and regulations for the administration and to effectuate the…

54:47A-15. Estimate of revenues; submission to state board of agriculture; inclusion in budget The council shall annually prepare an itemized estimate of revenues from collection of the tax and of proposed expenditures which shall be submitted to the State Board of Agriculture. S…

54:47A-16. Promotion programs The council subject to the approval of the State Board of Agriculture shall conduct such programs of promotion of the products of the poultry industry of New Jersey as will conserve and promote the prosperity of this State and the poultry industry of…

54:47A-17. Appropriation In addition to any other appropriation to the Department of Agriculture there is hereby appropriated to the department for the use of the council during the fiscal year commencing on July 1, 1957, the sum of $100,000.00, which sum shall be reimbursed to t…

54:47A-18. Effective and operative dates This act shall take effect immediately but shall be inoperative as to the imposition of any tax until July 1, 1957. L.1957, c. 47, p. 89, s. 18. Amended by L.1957, c. 96, p. 187, s. 4.

54:47A-2. Definitions The following words and phrases, when used in this act, shall have the meanings respectively ascribed to them: "Council" the agency created by this act. "Department" the Department of Agriculture of the State of New Jersey. "Distributor of poultry feed" any …

54:47A-3. Imposition of tax; rate There is hereby levied and imposed upon any sale, delivery or use within this State of poultry feed except poultry feed to be used for the production of meat chickens for use within the State an excise tax at the rate of $0.01 for each 100 pounds…

54:47A-4. Single payment; tax as levy on grower Nothing in this act shall require the payment of such tax more than once on any poultry feed sold, delivered, or used within this State. The liability for, and the incidence of, the tax on poultry feed is hereby declared to be a lev…

54:47A-5. Liability of state and municipalities No State, county, municipality, or any agency thereof shall be required to pay the tax imposed by this act. L.1957, c. 47, p. 85, s. 5.

54:47A-6. Collection by distributor; liability for tax Every distributor of poultry feed shall charge and collect, or pay, as the case may be, and shall be liable for, the tax imposed by this act on all poultry feed handled by him as a distributor of poultry feed. L.1957, c. 47, …

54:47A-7. Report of distributor; contents; payment of tax Every distributor of poultry feed shall on or before February 1 and August 1 in each year file with the department a report of all poultry feed for which a tax is payable pursuant to this act handled by him as a distributo…

54:47A-8. Record of poultry feed; inspection Every distributor of poultry feed shall keep a record of all poultry feed handled by him as a distributor of poultry feed which record shall be open to inspection by the authorized representatives of the department at all times during …

54:47A-9. Violations; penalties; enforcement Any distributor of poultry feed who shall falsely or fraudulently make any report required by this act or who shall evade or violate any of the provisions of this act or who willfully interferes with any authorized person in the perfor…

54:47B-1. Title This act shall be known and may be cited as the "White Potato Industry Promotion and Tax Act." L.1957, c. 169, p. 600, s. 1.

54:47B-10. Seed potato tax account; expenditures All moneys received by the department from the tax imposed by this act, including any fines and forfeitures collected under the provisions of this act, shall be forthwith deposited as received with the State Treasurer and maintaine…

54:47B-11. Council; qualifications; term; vacancies; compensation There is hereby created in the Department of Agriculture the White Potato Industry Council to consist of 8 members, of whom 5 shall be growers of white potatoes, 1 shall be a wholesale dealer in white potatoes, 1 s…

54:47B-12. Organization of council The council shall organize as soon as practicable after their appointment at the call of the Secretary of Agriculture by electing a chairman, vice-chairman and secretary from amongst its membership to serve for a term of 1 year and until their s…