Title 54, Title 54: TAXATION

54:50-42. Payment of State and local transaction taxes, fees; exception 3. An out-of-State business or out-of-State employee shall be required to pay State and local transaction taxes and fees including, but not limited to, fuel taxes, sales and use taxes on receipts from sales o…

54:50-43. Out-of-State business and employees remaining after disaster period; taxes 4. An out-of-State business or out-of-State employee remaining in this State after the disaster period shall be subject to the State's normal standards for establishing physical presence or resid…

54:50-44. Written statement of out-of-State business 5. a. An out-of-State business that enters this State shall, not later than 45 days after the date the out-of-State business enters this State, provide a written statement to the director indicating that the out-of-State busine…

54:50-45. Compliance with registration, licensing, and filing requirements 6. An out-of-State business or an out-of-State employee that maintains a physical presence in this State or engages in business activity in this State after the disaster period shall comply with all State …

54:50-46. Rules, regulations 7. Notwithstanding the provisions of the "Administrative Procedure Act," P.L.1968, c.410 (C.52:14B-1 et seq.) to the contrary, the director may adopt immediately upon filing with the Office of Administrative Law such rules and regulations as the direc…

54:50-47 Definitions. 6. As used in sections 6 through 12 of P.L.2022, c.133 (C.54:50-47 through C.54:50-53): "Administrative adjustment request" means an administrative adjustment request filed by a partnership under section 6227 of the federal Internal Revenue Code (26 U.S.C. s…

54:50-48 Adjustment reports, federal taxable income, general. 7. Reporting Adjustments to Federal Taxable Income - General Rule. Except in the case of final federal adjustments that are required to be reported by a partnership and its partners using the procedures in section 8 of…

54:50-49 Adjustment reports, partnership-level audit, administrative adjustment request. 8. Reporting Federal Adjustments - Partnership-Level Audit and Administrative Adjustment Request a. Except for adjustments required to be reported for federal purposes in the partnership retu…

54:50-5. Procedure to compel witnesses to attend and to testify If a person subpoenaed to attend any hearing under this subtitle fails to appear, be examined or answer any question, or produce any books, records, papers, vouchers, accounts or documents when subpoenaed so to do by…

54:50-50 Assessment, additional tax, interest, penalties. 9. Assessments of Additional New Jersey Tax, Interest, and Penalties Arising from Adjustments to Federal Taxable Income - Statute of Limitations a. The division shall assess additional tax, interest, and penalties arising …

54:50-51 Estimated payments, pending audit. 10. Estimated New Jersey Tax Payments During the Course of a Federal Audit A taxpayer may make estimated payments to the division, following the process prescribed by the division, of the New Jersey Gross Income Tax or Corporation Busin…

54:50-52 Tax refund, credit claims, federal adjustments. 11. Claims for Refund or Credits of Tax Arising from Final Federal Adjustments Made by the IRS a. Except for final federal adjustments required to be reported for federal purposes in the partnership return for the adjustmen…

54:50-53 Adjustments after expiration, time extension. 12. Scope of Adjustments and Extensions of Time. a. Unless otherwise agreed in writing by the taxpayer and the division, any adjustments by the division or by the taxpayer made after the expiration of the N.J.S.54A:9-4, N.J.S…

54:50-6. Service of notice 54:50-6. a. Any notice required to be given by the director pursuant to the State Tax Uniform Procedure Law, R.S.54:48-1 et seq., may be served personally or by mailing the same to the person for whom it is intended, addressed to such person at the addr…

54:50-6.1. Notices of assessment, rights of taxpayers 9. a. All notices of assessment related to final audit determination and "Notice and Demand for Payment of Tax" letters will be sent by registered or certified mail. b. All taxpayers have the right to ask officers and employee…

54:50-7. Commissioner's records; authentication; fee The commissioner shall keep a record of all his official acts and shall preserve copies of all rules, regulations, decisions and orders made by him. Copies of any rule, regulation, decision or order made by him and of any paper…

54:50-8 Confidentiality. 54:50-8. a. The records and files of the director respecting the administration of the State Uniform Tax Procedure Law or of any State tax law, or respecting the administration of the Stay NJ property tax credit, the ANCHOR Property Tax Relief Program, an…

54:50-9 Certain officers entitled to examine records. 54:50-9. Nothing herein contained shall be construed to prevent: a. The delivery to a taxpayer or the taxpayer's duly authorized representative of a copy of any report or any other paper filed by the taxpayer pursuant to the p…

54:50-9.1 Report to aid study of past, present discrimination in State employment and contracting, tax information, certain. 1. a. The Secretary of State, in overseeing the fulfillment of those duties assigned to the Governor's Study Commission on Discrimination in State Employme…

54:51A-1. Review of judgment, action or determination of county board of taxation 54:51A-1. Review of judgment, action or determination of county board of taxation. a. Any party who is dissatisfied with the judgment, action or determination of the county board of taxation may see…

54:51A-10. Fees Upon the filing or entering of the first paper or proceeding in any action or proceeding in the tax court hereunder, the plaintiff or any person filing a counterclaim shall pay to the clerk of the court, for use of the State, $75.00 for the first paper filed by hi…

54:51A-11. Complaint; contents; form; service; and practice Except as may be otherwise specifically provided by law, the form, contents, service, and all other matters with respect to the complaint and the practice in the tax court shall be as prescribed by rules of court. L.1983…

54:51A-12. Designation of certain cases The following matters shall be subject to article 2 of this chapter and shall not be subject to the provisions of article 1 of this chapter: a. Any appeal with respect to property tax of railroads. b. Except with respect to review and revis…

54:51A-13. Appeals in general Except with respect to review of equalization tables, all complaints seeking review of actions of the Director of the Division of Taxation or any other State agency or officer with respect to any tax matter or of a county recording officer with respe…

54:51A-14. Time a. Except as otherwise provided in this section, all complaints shall be filed within 90 days after the date of the action sought to be reviewed. b. The complaint of a municipality filed pursuant to section 6 of P.L. 1940, c. 4 (C. 54:30A-21) shall be filed on or …

54:51A-15. Collection; bond; exception 54:51A-15. Collection; bond; exception. a. Except as may otherwise be specifically provided, no complaint filed shall stay the collection of any tax or the enforcement thereof by entry of a judgment, unless security, if required pursuant to …

54:51A-16. Appeal exclusive remedy of taxpayer The appeal provided by this article shall be the exclusive remedy available to any taxpayer for review of an action of the Director of the Division of Taxation or any other State agency or officer with respect to any tax matter or of…

54:51A-17. Special rule for appeals by municipality pursuant to section 6 of P.L. 1940, c. 4 (C. 54:30A-21) Notwithstanding any provision of law or in the court rules to the contrary, any municipality bringing an action pursuant to section 6 of P.L. 1940, c. 4 (C. 54:30A-21), sha…

54:51A-18. Complaint; contents; form; service; practice Except as otherwise specifically provided by law, the form, content, service and all other matters with respect to the complaint and practice in the tax court shall be as prescribed by rules of court. L.1983, c. 45, s. 54:51…

54:51A-19. Fees Upon the filing or entering of the first paper or proceeding in any action or proceeding in the tax court, the plaintiff or any person filing a counterclaim shall pay to the clerk of the court, for use of the State, $75.00 for the first paper filed by him, which s…

54:51A-2. Direct appeal to tax court in certain cases 54:51A-2. Direct appeal to tax court in certain cases. Where any taxpayer or taxing district shall file a direct appeal to the Tax Court pursuant to R.S.54:3-21, a copy of the complaint shall also be filed with the assessor an…

54:51A-20. Condition to prosecuting appeal under section 31 of P.L. 1941, c. 291 (C. 54:29A-31) If an appeal is brought pursuant to section 31 of P.L. 1941, c. 291 (C. 54:29A-31) by a taxpayer, the taxpayer shall pay to the State Treasurer, as a condition for prosecuting the proc…

54:51A-21. Laws repealed The following are repealed: R.S. 54:2-34; R.S. 54:2-35; R.S. 54:2-37 to R.S. 54:2-41 inclusive; R.S. 54:51-1 to R.S. 54:51-3 inclusive; P.L. 1946, c. 161, ss. 14 and 15 (C. 54:2-40.4 and C. 54:2-43); P.L. 1977, c. 357, s. 4 (C. 54:3-27.3). L.1983, c. 45, …

54:51A-22. Awarding of costs to prevailing taxpayer 11. a. A prevailing taxpayer in a court proceeding in connection with the determination, collection or refund of any tax, penalty or interest may be awarded a judgment or settlement for the reasonable litigation costs, not to ex…

54:51A-23. Action for damages by taxpayer 12. If an employee of the Division of Taxation knowingly disregards any tax law, any provision of this subtitle, or any regulation promulgated thereunder, in the collection of any tax; or if an employee of the Division of Taxation knowing…

54:51A-3. Exemption of Class 3B (Farm Qualified) and Class 15D, E and F (Exempt Property) from provisions of subsection b. of R.S.54:51A-1 54:51A-3. Exemption of Class 3B (Farm Qualified) and Class 15D, E and F (Exempt Property) from provisions of subsection b. of R.S.54:51A-1. C…

54:51A-4. Review and revision of equalization tables a. A county equalization table may be reviewed by the tax court on complaint of any taxing district or taxpayer in the county, or on its own motion, but the review shall not suspend the apportionment of moneys or collection of …

54:51A-5. Service of copies of complaint, copies of judgment, notices and notice of withdrawal or dismissal of complaint a. Except as provided in R.S. 54:51A-1, a copy of the complaint shall be served by the plaintiff upon the county board of taxation whose judgment is the subjec…

54:51A-6. Judgment revising taxable value of property; reduction of value; applicability of section 54:51A-6. a. Whenever the tax court is satisfied by the proofs that the ratio of the assessed valuation of the subject property to its true value exceeds the upper limit or falls b…

54:51A-7. Correction of errors The tax court may, upon the filing of a complaint at any time during the tax year or within the next 3 tax years thereafter, by a property owner, a municipality or a county board of taxation, enter judgment to correct typographical errors, errors in…

54:51A-8 Conclusiveness of judgment; changes in value; effect of revaluation program. 54:51A-8. a. Conclusiveness of judgment; changes in value; effect of revaluation program. Where a judgment not subject to further appeal has been rendered by the Tax Court involving real propert…

54:51A-9. Time for taking real property tax cases to Tax Court 54:51A-9. Time for taking real property tax cases to tax court. a. Except as otherwise provided in this section, a complaint seeking review of adjudication or judgment of the county board of taxation shall be filed wi…

54:52-10. Filing of fraudulent return A person is guilty of a crime of the third degree if he files, prepares, causes to be filed or assists in the preparation or filing of a false or fraudulent return, report, statement, or application required to be filed pursuant to the provis…

54:52-11. Assisting in preparation of fraudulent return A person is guilty of a crime of the third degree if he maintains, prepares or assists in the preparation of false or fraudulent books or records, or presents false or fraudulent books or records to the director for inspecti…

54:52-12. Failure to maintain books, records A person is guilty of a crime of the third degree if he fails to maintain books or records as required by the provisions of any State tax law and the regulations issued thereunder with intent to evade, avoid or otherwise not make timel…

54:52-13. Engaging in conduct requiring registration licensure without same A person is guilty of a crime of the fourth degree if he is not licensed or registered with the Division of Taxation, and engages in conduct which requires him to register with or obtain a license from th…