Title 54, Title 54: TAXATION

54:52-18. Possession of goods without paying tax A person who knowingly possesses goods which are required to be taxed and on which the tax has not been paid is guilty of a disorderly persons offense. L. 1987, c. 76, s. 28.

54:52-19. False testimony; verification of false statements A person who knowingly swears to, affirms, certifies or verifies any false or fraudulent statement with intent to evade, avoid or otherwise not pay any tax, fee, penalty or interest, or any part thereof, or being under o…

54:52-5. Charges under other Titles The fact that certain acts or omissions may constitute crimes and offenses under Title 2C of the New Jersey Statutes, Title 54 of the Revised Statutes or Title 54A of the New Jersey Statutes, and may be prosecuted under sections 16 through 29 o…

54:52-6. Disorderly persons offenses A person commits a disorderly persons offense if he, recklessly or negligently: a. Fails to file any return or report required by any State tax law; b. Fails to pay over any tax required by any State tax law; c. Files, causes to be filed, make…

54:52-7. Providing false information A person is guilty of a crime of the fourth degree if he provides, or causes to be provided, false information with purpose to hinder an official investigation, inquiry, examination or audit by the director or a duly authorized representative.…

54:52-8. Failure to file return A person is guilty of a crime of the third degree if he fails to file any return or report required to be filed pursuant to the provisions of any State tax law with the intent to defraud the State or to evade, avoid or otherwise not make timely pay…

54:52-9. Failure to pay. 19. a. A person is guilty of a crime if he fails to pay or turn over when due any tax, fee, penalty, or interest or any part thereof required to be paid pursuant to the provisions of the State Tax Uniform Procedure Law, R.S. 54:48-1 et seq., as amended an…

54:53-1. Authorization for director to enter; standards The Director of the Division of Taxation is authorized to enter into a written agreement with any person relating to the liability of such person, or of the person or estate for whom he acts, in respect of any State tax for …

54:53-10. Offers in compromise; submission; forms; remittance or deposit Offers in compromise shall be submitted on forms prescribed by the Director of the Division of Taxation and shall be accompanied by a remittance representing the amount of the compromise offer, or a deposit …

54:53-11. Stay of collection of tax liability The submission of an offer in compromise shall not operate automatically to stay the collection of any tax liability; however, enforcement of collection may be deferred only if the interests of the State shall not be jeopardized there…

54:53-12. Acceptance of offer in compromise; notice; conditions An offer in compromise shall be considered accepted only when the proponent thereof is so notified in writing. As a condition to accepting an offer in compromise, the taxpayer may be required to enter into any collat…

54:53-13. Withdrawal or rejection; disposition of tendered amount An offer in compromise may be withdrawn by the proponent at any time prior to its acceptance. In the event an offer is rejected, the proponent shall be notified promptly in writing. Frivolous offers or offers submi…

54:53-14. Opinion of attorney general on compromise; necessity; contents; exceptions Except as otherwise provided in this section, before an offer in compromise is accepted, there shall be placed on file in the office of the director the opinion of the Attorney General or his des…

54:53-15. Waiver of statute of limitations by taxpayer No offer in compromise shall be accepted unless the taxpayer waives the running of the statutory period of limitations on both assessment or collection of the tax liability involved for the period during which the offer is pe…

54:53-16. 90-day amnesty period a. In addition to the powers of the Director of the Division of Taxation prescribed under the State Tax Uniform Procedure Law, R.S. 54:48-1 et seq., as amended and supplemented, and notwithstanding any other laws to the contrary, the director shall…

54:53-17 Three month amnesty period; applicability, procedure. 4. a. In addition to the powers of the director prescribed under the State Tax Uniform Procedure Law, R.S.54:48-1 et seq., and notwithstanding the provisions of any other laws to the contrary, the director shall estab…

54:53-18 State tax amnesty period in 2002 established. 1. a. In addition to the powers of the Director of the Division of Taxation prescribed under the State Uniform Tax Procedure Law, R.S.54:48-1 et seq., and notwithstanding the provisions of any other laws to the contrary, the …

54:53-19 Establishment of State tax amnesty period. 1. a. In addition to the powers of the Director of the Division of Taxation prescribed under the State Uniform Tax Procedure Law, R.S.54:48-1 et seq., and notwithstanding the provision of any other law to the contrary, the direc…

54:53-2. Agreement without any liability or series of agreements for single period; authorization A closing agreement may be executed even though under the agreement the taxpayer is not liable for any tax for the period to which the agreement relates. There may be a series of clo…

54:53-20 State tax amnesty period. 1. a. In addition to the powers of the Director of the Division of Taxation prescribed under the State Uniform Tax Procedure Law, R.S.54:48-1 et seq., and notwithstanding the provision of any other law to the contrary, the director shall establi…

54:53-3. Relation to total tax liability or to one or more separate items a. Closing agreements with respect to taxable periods ended prior to the date of the agreement may relate to the total tax liability of the taxpayer or to one or more separate items affecting the tax liabil…

54:53-4. Finality and conclusiveness of closing agreement A closing agreement which is approved within such time as may be stated in such agreement, or later agreed to, shall be final and conclusive, and, except upon a showing of fraud or malfeasance, or misrepresentation of fact…

54:53-5. Request for closing agreement; time for submission for prior taxable period; forms; procedure A request for a closing agreement which relates to a prior taxable period may be submitted at any time before a case with respect to the tax liability involved is filed with the…

54:53-6. Tax, deficiency or overpayment; assessment, collection, credit or refund Any tax or deficiency in tax determined pursuant to a closing agreement shall be assessed and collected, and any overpayment determined pursuant thereto shall be credited or refunded, in accordance …

54:53-7. Compromise of liability, time for payment of liability 7. a. The Director of the Division of Taxation may compromise criminal liabilities and any civil liability arising under the tax laws of the State prior to reference of a case involving such liability to the Attorney…

54:53-8. Penalties and liabilities; allowable subjects of compromise A compromise agreement may relate to a civil or criminal liability for taxes, interest, ad valorem penalties or specific penalties. A criminal liability may be compromised only if it involves a violation of a re…

54:53-9. Compromise agreement 9. A compromise agreement shall relate to the entire liability of the taxpayer (including taxes, ad valorem penalties and interest) with respect to which the offer in compromise is submitted and all questions of such liability are conclusively settle…

54:54-1 Covered employees considered employees of client company. 7. For purposes of determining economic incentives or benefit based on employment provided by law, rule or regulation by the State or other government entity, covered employees of a client company shall be consider…

54:54-2 Taxes paid by client company. 8. For the purposes of implementing the "Sales and Use Tax Act," P.L.1966, c.30 (C.54:32B-1 et seq.) any taxes due for services performed by covered employees shall be paid by the client company and not by the employee leasing company. As use…

54:54-3 Imposition of sales tax on certain receipts. 9. For the purposes of implementing the "Sales and Use Tax Act," P.L.1966, c.30 (C.54:32B-1 et seq.) any sales tax imposed on employee leasing services provided by an employee leasing company to a client company pursuant to a l…

54:54-4 Calculation of tax imposed on client company, employee leasing company. 10. For the purposes of implementing any tax imposed on an employer on a per employee basis, the tax imposed on a client company shall be calculated on the basis of its covered employees, and the tax …

54:54-5 Tax imposed on basis of total payroll. 11. For the purposes of implementing any tax imposed on an employer on the basis of total payroll, an employee leasing company, in computing the tax on behalf of the client company, shall be authorized to apply any small business all…

54:54-6 Determination of tax credit. 12. For the purposes of determining any tax credit based on employment provided by law, rule or regulation by the State, covered employees of a client company shall be considered employees solely of the client company, and the client company s…