Title 54, Title 54: TAXATION

54:47E-17. Continuation of program; referendum After this act has been in effect for 3 years, a referendum will be conducted among the sweet potato growers of the State to determine whether or not it shall continue in effect. The program shall continue if (a) Written assents are …

54:47E-2. Definitions Following words and phrases, to be used in this act, shall have the meanings respectively ascribed to them: "Processor" --a person who receives or buys sweet potatoes from a grower for canning, freezing or dehydrating. "Commission" --the New Jersey Sweet Pot…

54:47E-3. Imposition of assessment; rate; liability There is hereby levied and imposed upon any sale, delivery or use of sweet potatoes produced within the State an assessment at the rate of $0.02 for each bushel sold for marketing as fresh sweet potatoes and $0.02 per bushel for…

54:47E-4. Report of distributor, processor, grower-distributor or farmers market; payment of assessment Every distributor, processor, grower-distributor or farmers market handling sweet potatoes shall on or before each February 1 and August 1, file with the department a report of…

54:47E-5. Form of report; contents Such report shall be made on forms prescribed and furnished by the department and shall contain such information as the department shall require for the proper administration of this act. L.1966, c. 283, s. 5.

54:47E-6. Record of sweet potatoes handled; inspection Every distributor, processor, grower-distributor or farmers market handling sweet potatoes shall keep a record of all sweet potatoes handled by him. Which record shall be open to inspection by the authorized representatives o…

54:47E-7. Violations; penalty; enforcement Any distributor, processor, grower-distributor or farmers market 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…

54:47E-8. Continued violations; injunction Continued or threatened violation 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 assessment or for any…

54:47E-9. Collection of assessment by commission; enforcement The commission shall collect the assessment imposed by this act through its authorized agents and enforce the provisions of the act. L.1966, c. 283, s. 9.

54:47F-1 Optional social equity excise fee assessed on Class 1 cannabis cultivator licensees. 39. Optional Social Equity Excise Fee Assessed on Class 1 Cannabis Cultivator Licensees. a. There may be a Social Equity Excise Fee imposed by the commission on the cultivation of cannab…

54:48-1. Short title 54:48-1. This subtitle may be cited as the State Uniform Tax Procedure Law. Amended 1983, c.36, s.46; 1999, c. 208, s.12.

54:48-2 Definitions. 54:48-2. As used in this subtitle: "Commissioner" means the Director of the Division of Taxation in the Department of the Treasury. "Department" means the Division of Taxation in the Department of the Treasury. "Director" means the Director of the Division of…

54:48-3. Purpose of subtitle The purpose of this subtitle is to provide as far as feasible a uniform procedure to be followed by taxpayers in relation to any state taxes and to afford uniform remedies and procedures which may be resorted to by the state in the collection of any o…

54:48-4. Application of subtitle When any law of this state heretofore or hereafter enacted levies or imposes any state tax, unless expressly prohibited by the law imposing or levying such tax the provisions of this subtitle shall be applicable to such tax, and the collection the…

54:48-4.1 Tax payments by electronic funds transfer; definitions. 1. a. All tax payments described in subsection b. of this section, other than those payments enumerated in subsection c. of this section, shall be made by electronic funds transfer to such depositories as the State…

54:48-4.2 Definitions relative to establishment of automated State tax payment system. 1. As used in this act: "Cardholder" means the person or organization named on the face of a credit card or debit card to whom or for whose benefit the credit card or debit card is issued by an…

54:48-4.3 Establishment of card payment, electronic funds transfer system. 2. Subject to the provisions of section 3 of P.L.1996, c.2 (C.54:48-4.4), the director may establish a card payment system or electronic funds transfer system for payments of State taxes. L.1996,c.2.s.2.

54:48-4.4 Assessment, collection of service charges. 3. Notwithstanding the provisions of any other law to the contrary and if not legally prohibited by an issuer or by an organization whose members are issuers, the director shall assess and collect service charges related to the…

54:48-5. Other remedies unaffected Nothing in this subtitle shall be construed as depriving the state or the commissioner of any remedy for the enforcement of any state tax through any procedure or remedies expressly provided in the law imposing such tax or in any other law, nor …

54:48-6. Preparation of statements of taxpayers' rights 8. The Director of the Division of Taxation shall prepare statements that set forth in simple and nontechnical terms: a. the procedural and substantive rights of a taxpayer under the State Tax Uniform Procedure Law, R.S.54:4…

54:48-7. Applicability of act 42. a. Sections 2 and 3 of this act concerning the assessment of penalties shall apply to penalties for failures to file, underpayments and deficiencies first assessed on and after the July 1 next following their enactment. b. Section 3 of this act c…

54:49-1. Tax a debt and lien; preference; proceeds paid to commissioner The taxes, fees, interest and penalties imposed by any such State tax law, or by this subtitle, from the time the same shall be due, shall be a personal debt of the taxpayer to the State, recoverable in any c…

54:49-10 Penalties, interest, collection costs as part of tax. 54:49-10. All penalties and interest when imposed by this or by any State tax law as well as the fee imposed for the cost of collection under section 8 of P.L.1987, c.76 (C.54:49-12.1), R.S.54:49-13, and the compensat…

54:49-11. Remittance, waiving of penalty 54:49-11. a. If the failure to pay any such tax when due is explained to the satisfaction of the director, he may remit or waive the payment of the whole or any part of any penalty and may remit or waive the payment of any interest charge …

54:49-12. Alternate remedy, effect of judgment, procedure 54:49-12. As an additional remedy, the Director of the Division of Taxation may issue a certificate to the Clerk of the Superior Court that any person is indebted under such State tax law in such an amount as shall be stat…

54:49-12.1 Fees for cost of collection. 8. a. If any State tax is not paid within the time prescribed by law, and the director issues a certificate of debt pursuant to R.S.54:49-12, a fee for the cost of collection of the tax may be imposed by the director. In lieu of imposing th…

54:49-12.10 Certification by federal official to State Treasurer. 4. a. A certification by a federal official to the State Treasurer shall include: (1) the full name and address of the person and any other names known to be used by the person; (2) the social security number or fe…

54:49-12.11 Powers of State Treasurer. 5. The State Treasurer may: a. certify to a federal official the existence of a person's delinquent non-tax and tax liability owed by the person to the State government; b. request that the federal official withhold any vendor payment to whi…

54:49-12.12 Certification by State Treasurer to federal official. 6. A certification by the State Treasurer to the federal official shall include: a. the full name and address of the person and any other names known to be used by the person; b. the social security number or tax i…

54:49-12.2 Agreements for collection, fraud prevention services. 1. a. Notwithstanding any other provision of law, the director may enter into agreements with one or more private persons, companies, associations or corporations providing debt collection services for the purpose o…

54:49-12.3. Compensation for debt collection services 2. As part of any such agreement, the director may provide that compensation for the debt collection services may be added to the taxes, interest, additions to tax and penalties to be collected from the tax debtor by the provi…

54:49-12.4 Provision of taxpayer information. 3. The provisions of subsection a. of R.S.54:50-8 notwithstanding, the director may provide such taxpayer information as is necessary for the provider of debt collection services or fraud prevention services to fulfill its obligations…

54:49-12.5. Regulations 4. The director is authorized to promulgate regulations and take other necessary or useful measures for the purpose of efficiently administering this act, securing the largest possible recoveries for the State, ensuring the integrity of the collection prog…

54:49-12.6 Division of Taxation fee for returned check 41. The Director of the Division of Taxation may in the director's discretion charge a fee of $50 for each check, received for payment of any State tax or any penalty under the State Uniform Tax Procedure Law (R.S.54:48-1 et …

54:49-12.7 Reciprocal debt collection agreement with federal government. 1. The State Treasurer or the State Treasurer's designee may enter into a reciprocal collection and offset of indebtedness agreement with the federal government, pursuant to which the State will offset from …

54:49-12.8 Definitions relative to reciprocal debt collection agreement. 2. As used in sections 2 through 6 of P.L.2006, c.32 (C.54:49-12.8 through 54:49-12.12): "Federal official" means a unit or official of the federal government charged with the collection of non-tax liabiliti…

54:49-12.9 Powers of federal official. 3. a. A federal official may: (1) Certify to the State Treasurer the existence of a person's delinquent non-tax liability owed by the person to the federal government; and (2) Request that the State Treasurer withhold any refund and vendor p…

54:49-13. Release of property from lien The director, upon application made to him and upon the payment of an amount equal to the cost of collection may release any property from the lien of any certificate, judgment or levy, procured by him; provided, payment be made to the dire…

54:49-13.1. Reinstatement of corporation, procedure 1. Whenever in respect to any taxpaying corporation, the Clerk of the Superior Court or of any former court has or shall have entered upon his record of judgments the entries against such corporation required in and by section 5…

54:49-13a. Levy, sale of property of person liable for any State tax As an additional or alternate remedy, the director may issue a warrant, directed to the sheriff of any county commanding him to levy upon and sell the real and personal property of any person liable for any Stat…

54:49-14 Filing of refund claim. 54:49-14. a. Any taxpayer, at any time within four years after the payment of any original or additional tax assessed against him, unless a shorter limit is fixed by the law imposing the tax, may file with the director a claim under oath for refun…

54:49-15. Examination of claim for refund 54:49-15. If upon examination of such claim for refund, it shall be determined by the director that there has been an overpayment of tax, the amount of such overpayment and the interest on the overpayment, if any, shall be credited agains…

54:49-15.1. Interest on overpayment 7. For tax paid with respect to reports or returns due on and after the first day of the sixth month following the July 1 next following enactment of this section, interest shall be allowed and paid on every overpayment of tax at a rate determi…

54:49-16. Refund, credit to taxpayer a. Where no questions of fact or law are involved and it appears from the records of the director that any moneys have been erroneously or illegally collected from any taxpayer or other person or have been paid by any taxpayer or other person …

54:49-17. Repayment of deposit; application of deposit, refund to indebtedness When, to secure compliance with any of the provisions of any State tax law or of the State Tax Uniform Procedure Law, R.S. 54:48-1 et seq., any moneys shall have been deposited with the director by any…

54:49-18. Filing of protest 54:49-18. a. If any taxpayer shall be aggrieved by any finding or assessment of the director, he may, within 90 days after the giving of the notice of assessment or finding, file a protest in writing signed by himself or his duly authorized agent, cert…