Title 54, Title 54: TAXATION

54:49-3.1 Date deemed delivery date, acceptable methods of filing; transmittal as filing. 13. a. Except as another payment method may be specified by law, a tax return, report, notice, petition, protest, claim or other document to be filed or remittance containing payment of tax,…

54:49-3a Privilege periods; no penalties, interest; tax underpayment, additional tax liability. 7. For privilege periods ending on and after July 31, 2023, but before January 1, 2024, no penalties or interest shall accrue for the underpayment of tax due with respect to any provis…

54:49-4 Late filing penalty. 54:49-4. a. In addition thereto any taxpayer failing to file a return with the director within the time prescribed under the act imposing such tax shall be liable to a late filing penalty of $100 for each month or fraction thereof that such return is …

54:49-4.1 Violations of registration requirements; penalties. 5. A business organization that fails to provide a copy of a business registration as required pursuant to section 1 of P.L.2001, c.134 (C.52:32-44 et al.) or subsection e. or f. of section 92 of P.L.1977, c.110 (C.5:1…

54:49-5. Arbitrary assessment where taxpayer withholds report If any taxpayer shall fail to make any report as required by any state tax law, the commissioner may make an estimate of the taxable liability of such taxpayer, from any information he may obtain, and according to such…

54:49-6. Examination of return, report; assessment of additional tax 54:49-6. a. After a return or report is filed under the provisions of any State tax law, the director shall cause the same to be examined and may make such further audit or investigation as the director may deem…

54:49-7. Arbitrary assessment where taxpayer intends absconding; concealment; immediate payment demanded If the commissioner finds that a taxpayer designs quickly to depart from this state or to remove therefrom his property, or any property subject to any state tax, or to concea…

54:49-8. Payment of special assessments; fifteen-day period All taxes, penalties and interest assessed pursuant to the provisions of sections 54:4-5 and 54:49-7 of this Title, unless earlier payment is provided by law, shall be paid within 15 days after notice and demand shall ha…

54:49-9. Penalty for nonpayment of special assessment If such taxes, penalties and interest so assessed pursuant to sections 54:49-5 and 54:49-7 of this Title shall not be paid within the said 15 days, there shall be added to the amount of assessment, in addition to interest as a…

54:49-9.1. 50% of assessment for civil fraud If any part of an assessment is due to civil fraud, there shall be added to the tax an amount equal to 50% of the assessment. This amount shall be in lieu of any other additions to the tax imposed by R.S. 54:49-4 and R.S. 54:49-9. L. 1…

54:50-1. General powers of commissioner The commissioner is hereby authorized and empowered to carry into effect the provisions of this subtitle, and in pursuance thereof may make and enforce such rules and regulations as he may deem necessary.

54:50-10. Reports preserved for two years All reports filed with the commissioner pursuant to this subtitle shall be preserved for two years and thereafter may be destroyed by order of the commissioner.

54:50-12. Definitions 1. As used in P.L.1973, c.367 (C.54:50-12 et seq.): a. "taxes" means all taxes, fees, penalties, and interest owing under any State tax law; b. "foreign corporation" means any corporation other than a domestic corporation which is subject to taxation under a…

54:50-13. Merger, consolidations; dissolutions; conditions 2. Until all taxes owing by it have been paid, or provided for as set forth in section 4 of P.L.1973, c.367 (C.54:50-15): a. no domestic or foreign corporation shall merge or consolidate into a foreign corporation not aut…

54:50-14. Certificates, various; Secretary of State's duties 3. The Secretary of State shall not: a. accept for filing a certificate of dissolution of a domestic corporation; b. issue a certificate of withdrawal of a foreign corporation, unless such withdrawal is effected by its …

54:50-15. Issuance of tax certificate 4. The Director of the Division of Taxation shall, upon application, issue a certificate evidencing that a business entity's taxes have been paid or provided for if: a. In his judgment the amount which has been deposited or paid on account by…

54:50-16. Required evidence 5. The Director of the Division of Taxation may require, as a condition of issuing a certificate evidencing that a business entity's taxes have been paid or provided for, evidence by affidavit or otherwise that any foreign business entity not qualified…

54:50-17. Undertaking, certification executed under oath 6. Any written undertaking or certificate to be filed by a business entity with the Director of the Division of Taxation as provided in P.L.1973, c.367 (C.54:50-12 et seq.) shall be executed under oath on its behalf by its …

54:50-18. Personal liability for violations or false certification 7. Any officer, director, partner, member or manager of a business entity who is instrumental in a business entity violating section 2 of P.L.1973, c.367 (C.54:50-13), or in a business entity filing any certificat…

54:50-19. Repeals Section 12 of the Corporation Business Tax Act (C. 54:10A-12) and R.S. 54:50-11 are repealed. L.1973, c. 367, s. 8, eff. Jan. 7, 1974.

54:50-2. Examination, investigation a. For the purpose of administering the State Tax Uniform Procedure Law, or any State tax law, the director, whenever he deems it expedient, may make or cause to be made by any employee of the Division of Taxation engaged in the administration …

54:50-2.1. Agent of taxpayer; written authorization; display to representative of division of taxation When an examination of the books, records, papers, vouchers or accounts of a taxpayer is conducted on the premises of an agent of the taxpayer by the Director of the Division of…

54:50-2.2. Taxpayer interview 10. An employee of the Division of Taxation, in connection with an in-person interview with a taxpayer relating to the determination or collection of tax: a. shall, upon advance request of the taxpayer, allow the taxpayer to make a recording of the i…

54:50-20. Tax preparer to sign return, provide tax identification number A person who is a tax preparer with respect to any State tax return or claim for refund, shall sign the return or claim and provide the tax identification number assigned to the preparer or his employer or b…

54:50-21. Failure to follow provisions of State Tax Uniform Procedure Law The failure to do any act required to be done by or under the provisions of the State Tax Uniform Procedure Law, R.S. 54:48-1 et seq., shall be deemed an act committed in part at the office of the Director …

54:50-22. Reproduction admissible in evidence If the Division of Taxation, in the regular course of business or activity has kept or recorded any State tax return, report, application, payment, memorandum, writing, entry, print, representation or combination thereof, or any act, …

54:50-23. Write off of debts classified uncollectible The Director of the Division of Taxation may write off those tax debts that are classified as uncollectible arising from the nonpayment of any State tax, penalty, interest or fee imposed for the cost of collection in complianc…

54:50-24 Definitions relative to State agency information. 1. As used in this act: "Business entity" means any person, including but not limited to an individual who is a sole proprietor, that uses a license to conduct or operate a trade, business, occupation or profession in the…

54:50-25. Information required by State agency 2. Notwithstanding any other provision of law, each State agency, as part of the procedure for granting, renewing, amending, supplementing, or reinstating the license of any person, or at the time the State agency contracts to purcha…

54:50-26 Information furnished by State agency. 3. a. Notwithstanding any other provision of law, a State agency shall, upon request of the director, furnish the following information with respect to each person covered by this act: (1) business name or the name under which the a…

54:50-26.1 Preliminary notice to business entity. 3. If the director does not already possess the information set forth in paragraph (3) of subsection a. of section 3 of P.L.1995, c.158 (C.54:50-26) as to a licensee, the director shall send a preliminary notice to each person ide…

54:50-26.2 Responsibility of State agency concerning identification of licensees. 4. It shall be the responsibility of a State agency to require federal social security numbers and federal taxpayer identification numbers, as appropriate, from its licensees for the purpose of Stat…

54:50-26.3 Review, verification of tax compliance status. 5. a. (1) Following the preliminary notice required by subsection a. of section 3 of P.L.2004, c.58 (C.54:50-26.1), the director shall review the State tax compliance status of each person identified by a State agency as a…

54:50-27 Information, report not government record, confidentiality. 4. Notwithstanding any other provision of law, the information and report to be furnished by the State agency to the director shall not constitute a public record under P.L.1963, c.73 (C.47:1A-1 et seq.) or any …

54:50-28 Issuance of alcoholic beverage retail licensee clearance certificate, conditions. 3. a. The Director of the Division of Taxation shall, by December 31 of each calendar year, review the records pursuant to the "Sales and Use Tax Act," P.L.1966, c.30 (C.54:32B-1 et seq.), …

54:50-29 Authority to sell, transfer, assign right, title, interest in State tax indebtedness, taxpayer rights. 1. a. The State Treasurer shall have the authority to sell, transfer or assign all right, title and interest in any State tax indebtedness and lien represented by any c…

54:50-3. Hearings The commissioner or any employee of the state tax department by him thereunto designated, 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…

54:50-30 Sale, transfer, assignment to highest bidder. 2. All sales, transfers or assignments of indebtedness and liens represented by certificates of debt shall be to the highest bidder after public advertisement for bids therefor. Specifications and invitations for bids shall p…

54:50-31 Entitlement to remedies. 3. The purchaser, transferee or assignee of any State tax indebtedness and lien represented by a certificate of debt shall be entitled to exercise all the remedies and may take all of the proceedings for the collection of the indebtedness represe…

54:50-32 Provision of taxpayer information, confidentiality. 4. Notwithstanding the provisions of subsection a. of R.S.54:50-8 to the contrary, the Director of the Division of Taxation may provide the purchaser, transferee or assignee of the indebtedness and lien represented by t…

54:50-33 Warrant of satisfaction. 5. The purchaser, transferee or assignee of the indebtedness and lien represented by the certificate of debt shall promptly file any warrant of satisfaction with the clerk, and such warrant of satisfaction shall be recorded in the office of any r…

54:50-34 Deposit of proceeds. 6. All proceeds received by the State Treasurer from the sale, transfer or assignment of State tax indebtedness and lien represented by certificates of debt pursuant to sections 1 through 5 of P.L.1998, c.39 (C.54:50-29 through C.54:50-33) shall be d…

54:50-35 Authority of director. 7. The Director of the Division of Taxation is authorized to promulgate regulations and take other necessary or useful measures for the purpose of efficiently administering sections 1 through 6 of this act, securing the largest possible revenue for…

54:50-36 Immunity from damages. 8. Under no circumstances shall any purchaser, transferee, or designee have any legal recourse against the State or its officers or employees for any damages of any sort whatsoever that might arise on account of or in connection with any sale, tran…

54:50-37 Definitions relative to reporting of certain account information by financial institutions; report requirements. 1. a. For purposes of this section: "Account" means a demand deposit account, checking or negotiable order of withdrawal account, savings account, time deposi…

54:50-38 Notification to director of proposed sale, transfer, assignment of assets; claim for State taxes; exemptions. 5. a. (1) Whenever a person shall make a sale, transfer, or assignment in bulk of any part or the whole of the person's business assets, except as provided by pa…