New Jersey Statutes

Titles / TAXATION / Sections

• Chapter 1

• 1
  State tax department continued; "department" defined
  
  
• 2
  Department; powers and duties
  
  
• 6
  Commissioner to replace former board; exception
  
  
• 7
  Official seal; form
  
  
• 8
  Assistants; employment, duties and compensation
  
  
• 11
  Special deputy; powers continue until revoked; salary and status unaffected
  
  
• 12
  Commissioner may reorganize department; abolish positions
  
  
• 13
  Annual report to legislature; recommendations
  
  
• 14
  Books, records and documents; custody
  
  
• 15
  Municipal maps for tax purposes; preparation; authority of state department
  
  
• 16
  Commissioner may issue subpoenas to witnesses
  
  
• 17
  Oaths administered; order compelling person to submit to examination
  
  
• 18
  Investigation of irregularity or inequality of assessments
  
  
• 19
  Examination of assessors and other witnesses; view premises
  
  
• 20
  Increase of assessments to equalize valuations
  
  
• 21
  Decrease and equalization of assessments
  
  
• 22
  Notice to assessor and owner before change
  
  
• 23
  Notice and publication; service
  
  
• 24
  Taxes to conform to corrected valuation
  
  
• 25
  Investigation of method of local assessors
  
  
• 26
  Authority of director to reassess property
  
  
• 27
  Order for reassessment; failure of assessor to comply; appointment of substitute
  
  
• 28
  Notice of investigation; publication; mailing
  
  
• 29
  Completion of reassessments; correction of duplicates; expenses
  
  
• 30
  Investigation for securing true valuation every five years
  
  
• 33
  State equalization table prepared; copies to county boards and state comptroller
  
  
• 34
  Equalization of assessments between counties; annual hearing
  
  
• 35
  Preparation of abstract of total ratables
  
  
• 35a
  Definitions
  
  
• 35b
  Average ratio and common level range; determination; certified list
  
  
• 35c
  Average ratio; determination without usable real estate sales
  
  
• 35.1
  Table of equalized valuations; promulgation; place to be kept
  
  
• 35.2
  Form and contents of table
  
  
• 35.3
  True value; determination of ratio of aggregate assessed to aggregate true valuation of real estate
  
  
• 35.4
  Review of equalization table
  
  
• 35.5
  Effective date
  
  
• 35.6
  Real estate sales ratio records as public records
  
  
• 35.25
  Examinations; applications; qualifications; fee
  
  
• 35.25a
  Dispensation with 4-year college requirement; duration
  
  
• 35.25b
  Continuing education requirements for certified tax assessors.
  
  
• 35.26
  Tax assessor certificate; fee
  
  
• 35.27
  Preservation of applications, test papers, etc.; records; destruction
  
  
• 35.28
  Certificate issued without examination; fee
  
  
• 35.29
  Revocation, suspension of tax assessor certificate.
  
  
• 35.30
  Certificate necessary for appointment or reappointment
  
  
• 35.31
  Reappointment or re-election; term; removal.
  
  
• 35.32
  Tenure of office
  
  
• 35.33
  Joint municipal tax assessor; eligibility
  
  
• 35.34
  Rules and regulations
  
  
• 35.35
  Rules; standards for valuation and revaluation of real property; qualifications for firms and individuals under contract with municipality as assessors
  
  
• 35.36
  Contract by municipality for valuation or revaluation of real property; approval by director of division of taxation
  
  
• 35.37
  Person aggrieved by determination; hearing
  
  
• 35.39
  Short title
  
  
• 35.40
  Findings, determinations
  
  
• 35.41
  Definitions
  
  
• 35.42
  Allowance of relvaluation relief abatements
  
  
• 35.43
  Determination of eligible properties
  
  
• 35.44
  Certification of aggregate amount of revaluation relief abatements allowable
  
  
• 35.45
  Delivery of tax bills to individuals assessed
  
  
• 35.46
  Alternate payment date
  
  
• 35.47
  Calculation of revaluation relief abatements
  
  
• 35.48
  Tax liability not less than base year
  
  
• 35.49
  Policies, procedures
  
  
• 35.50
  Rules, regulations
  
  
• 36
  Failure to obey constitution and laws; commissioner to declare vacancy
  
  
• 37
  Assessor not complying with law removable by court
  
  
• 39
  Order of removal; successor appointed
  
  
• 40
  Person removed ineligible for same office for five years
  
  
• 41
  Appeals to state board of tax appeals; procedure
  
  
• 42
  Commissioner may acquire property to satisfy claim; limitation
  
  
• 43
  Sale of property; approval by state house commission; use of proceeds
  
  
• 44
  Use of property before sale; use of proceeds; repairs
  
  
• 45
  Separate accounts kept
  
  
• 46
  Short title
  
  
• 47
  Definitions
  
  
• 48
  Municipal purposes tax assistance fund; establishment; distribution of deposits
  
  
• 49
  Qualifying municipalities; annual payments; computation; limitations
  
  
• 50
  Participating municipalities; annual payments; computation; limitations
  
  
• 51
  Allocation of funds
  
  
• 52
  Date of payment
  
  
• 53
  Appropriations
  
  
• 54
  Inclusion of amount of state aid in municipal budget
  
  
• 58.1
  List of unlocated
  
  
• 68
  Short title
  
  
• 69
  Legislative findings
  
  
• 70
  Definitions
  
  
• 71
  Pinelands municipal property tax stabilization board; members; duties
  
  
• 72
  Pinelands municipal property tax stabilization fund; state budget annual request
  
  
• 73
  Report by assessor
  
  
• 74
  Valuation base
  
  
• 75
  Entitlement amount
  
  
• 76
  Payment of entitlement
  
  
• 77
  Revision of land use ordinance
  
  
• 78
  Priorities for disbursements
  
  
• 79
  Certified entitlement amount; anticipation of sums in budget
  
  
• 80
  Reports; review; budget changes
  
  
• 81
  Sums received not considered an exception or exemption
  
  
• 82
  Pinelands municipal property tax stabilization commission; membership; report; hearings
  
  
• 83
  Anticipation of amount of entitlement in budget; rules and regulations
  
  
• 84
  "Pinelands Property Tax Assistance Fund"; administration, definitions.
  
  
• 85
  "Highlands Municipal Property Tax Stabilization Board," and "Fund"; procedures, definitions.
  
  
• 86
  Short title.
  
  
• 87
  Findings, declarations relative to property tax assessment reform.
  
  
• 88
  Definitions relative to property tax assessment reform.
  
  
• 89
  Appointment of county assessor.
  
  
• 90
  Real property revaluation by municipality.
  
  
• 91
  Appointment of deputy county assessors.
  
  
• 92
  Duties of county assessor.
  
  
• 93
  Determination of taxable status of property.
  
  
• 94
  Review, revision or correction.
  
  
• 95
  Annual tax list, property values available for public inspection.
  
  
• 96
  Hiring preference.
  
  
• 97
  Schedule for abolishment of office of municipal tax assessor.
  
  
• 98
  Preference for appointment as deputy county assessor; tenure.
  
  
• 99
  Transfer of property assessment function.
  
  
• 100
  Rules, regulations.
  
  
• Back to top

---

• Chapter 2

• 40
  Copies of appeal to be served; copies of judgment; notice; notices; notice of withdrawal or dismissal of complaint
  
  
• Back to top

---

• Chapter 3

• 1
  County boards of taxation continued
  
  
• 2
  Taxation board members.
  
  
• 3
  Terms; vacancies
  
  
• 4
  Oath; filing
  
  
• 5
  President of board; election; duties on written memorandum of judgments
  
  
• 5.1
  Annual reports; president of county board of taxation; director of division of taxation
  
  
• 6
  Salaries of board members.
  
  
• 7
  County tax administrator
  
  
• 7.1
  Reference to secretary of county board of taxation to mean and refer to office of county tax administrator
  
  
• 7.2
  Training program
  
  
• 8
  Salaries of administrator, assistants
  
  
• 9
  Tenure
  
  
• 10
  Administrator; removal; charges in writing; notice; trial; appeal
  
  
• 11
  County boards of taxation replace predecessors
  
  
• 12
  Other county and local boards abolished; exception
  
  
• 13
  Secure taxation at taxable value
  
  
• 14
  Petitions of appeal, rules, regulations and procedures; directions; record; transcript
  
  
• 15
  Boards to view assessed properties; meetings
  
  
• 16
  Administrator; responsibility for administrative functions and assessors; rules
  
  
• 17
  Ascertain ratio of assessments to value; equalization table; copies to assessors
  
  
• 18
  Meeting to review equalization table; hearing and notice
  
  
• 19
  Valuations of property as confirmed to be final; copies of table
  
  
• 20
  Assessment of omitted property
  
  
• 20.1
  Reference to one or more members to take testimony
  
  
• 21
  Appeal by taxpayer or taxing district; petition; complaint; exception.
  
  
• 21.3
  Fees
  
  
• 21.3a
  Use of revenues from fees
  
  
• 22
  Hearing of appeals; witnesses; evidence; revision of taxable value; grounds; computation
  
  
• 23
  Disobedience of witness, punishment
  
  
• 24
  Perjury
  
  
• 25
  Quorum; majority may act
  
  
• 26
  Hearing, determination of appeals
  
  
• 26a
  Action or determination of county board of taxation; review by tax court
  
  
• 26b
  Review of judgment of county board of taxation
  
  
• 26.1
  Extension of time for hearing appeal
  
  
• 27
  Payment of taxes pending appeal
  
  
• 27.2
  Refund of excess taxes; interest
  
  
• 28
  Removal of member for cause; successor
  
  
• 30
  Permanent offices in certain counties; records public
  
  
• 31
  Traveling expenses of members and administrator paid by governing body
  
  
• Back to top

---

• Chapter 4

• 1
  Property subject to taxation.
  
  
• 1.1
  Pending litigation unaffected; effect on existing assessment, lien, or obligation to pay taxes; omitted property
  
  
• 1.2
  Short title
  
  
• 1.3
  Legislative findings and determinations
  
  
• 1.4
  Definitions
  
  
• 1.5
  Manufactured homes subject to taxation as real property
  
  
• 1.6
  Municipal service fee; ordinance; imposition on manufactured homes in mobile home park; determination of amount; collection by owner of mobile home park; transmittal; interest on delinquencies; rent surcharge
  
  
• 1.7
  Sales tax; imposition on manufacturer's invoice price of manufactured home on first sale
  
  
• 1.8
  Trailers; inapplicability of act
  
  
• 1.9
  Transfer inheritance and estate tax; application to manufactured homes
  
  
• 1.10
  Tax exempt real property; activity conducted for profit; tax liability of private party
  
  
• 1.11
  Procedures for administration of tax
  
  
• 1.12
  Storage tank deemed real property
  
  
• 1.13
  Short title
  
  
• 1.14
  Findings, declarations
  
  
• 1.15
  Definitions
  
  
• 1.16
  Schedule for reducing assessment
  
  
• 1.17
  Construction of 1997 utility tax act.
  
  
• 1.18
  Definitions relative to taxation of recreational vehicles.
  
  
• 1.19
  Exemption from taxation as real property for certain recreational vehicles.
  
  
• 1.20
  Outdoor advertising sign, structure deemed real property.
  
  
• 2
  Taxation of property of corporations
  
  
• 2.2a
  State property defined
  
  
• 2.2b
  State property; assessment and subjection to in lieu tax payment
  
  
• 2.2c
  Statements of taxable value
  
  
• 2.2d
  Review and revision of list and assessment by director; notice; finality of determination by director
  
  
• 2.2e
  State's liability for in lieu tax payments; computation; limitations
  
  
• 2.2e1
  Adjustments to in lieu of tax payment
  
  
• 2.2f
  Certification of amount of liability
  
  
• 2.2g
  Annual appropriation; inclusion in budget
  
  
• 2.2h
  Anticipation by municipalities in preparation of annual budget
  
  
• 2.2i
  Payment; dates
  
  
• 2.2j
  Appropriation lower than amount necessary for full funding; apportionment of payments
  
  
• 2.2k
  Rules and regulations; access to facts and information
  
  
• 2.3
  Exempt property leased to person whose property is not exempt
  
  
• 2.4
  Leasehold less than calendar year; proportionate assessment
  
  
• 2.5
  Added Assessment Lists
  
  
• 2.6
  Collection of taxes on leasehold estate
  
  
• 2.7
  Appeal
  
  
• 2.8
  Lien upon leasehold estate
  
  
• 2.9
  Proportionate cancellation on termination of leasehold estate
  
  
• 2.10
  Anticipation of taxes to be collected from leasehold estates
  
  
• 2.11
  Leasehold estates existing October 1, 1949
  
  
• 2.12
  Application of act
  
  
• 2.13
  Effective date
  
  
• 2.25
  Standard of value for assessment of real property; taxable value
  
  
• 2.26
  Percentage level of taxable value; limits
  
  
• 2.27
  Time for establishment of percentage level of taxable value; uniform application; alteration; failure to establish
  
  
• 2.31
  Personal property classifications; rules and regulations
  
  
• 2.32
  Partial invalidity
  
  
• 2.33
  Repeals
  
  
• 2.34
  Applicability of act
  
  
• 2.35
  Intention of legislature
  
  
• 2.37
  Time of performance
  
  
• 2.38
  Time of performance
  
  
• 2.39
  Return of tangible personal property used in business
  
  
• 2.40
  Failure to file return; penalty
  
  
• 2.41
  Use of returns; destruction
  
  
• 2.42
  Confidential nature of returns
  
  
• 2.43
  Co-operation and assistance of assessors and public officials
  
  
• 2.44
  Standard of value; assessment
  
  
• 2.45
  True value of property; determination and reporting
  
  
• 2.46
  Time of determining true value; assessment date
  
  
• 2.47
  Taxable value of tangible personal property; computation
  
  
• 2.48
  Return of taxable personal property; filing; review, audit and determination
  
  
• 2.49
  Failure to file return; penalty
  
  
• 2.49a
  No first year payment
  
  
• 2.50
  Rules and regulations
  
  
• 2.51
  Partial invalidity
  
  
• 2.52
  Repealed
  
  
• 2.53
  Application of act
  
  
• 3.3
  Exemption of public property; Morris Canal and Banking Company property
  
  
• 3.3a
  Real property acquired by state, state agency or state authority; exemption during period following acquisition
  
  
• 3.3b
  Date of commencement of exemption
  
  
• 3.3c
  Acquisition defined
  
  
• 3.3d
  Liability of state for taxes after acquisition
  
  
• 3.3e
  Jurisdiction over dispute
  
  
• 3.3f
  Inapplicability of act to taxes or payments in lieu of taxes provided by law; priority of conflicting laws
  
  
• 3.4
  Exemption of certain property of Passaic valley sewerage commission
  
  
• 3.5
  Exemption of property used for military purposes
  
  
• 3.6
  Tax exempt property.
  
  
• 3.6a
  Exemption of property of nonprofit association used for production and broadcasting of educational television and radio
  
  
• 3.6b
  Continuation on transfer from one to another nonprofit organization
  
  
• 3.6c
  Charitable or religious associations or corporations; failure to file timely claim; refund; ordinance of municipality
  
  
• 3.6d
  Lease of tax exempt property
  
  
• 3.6e
  Leased school district property
  
  
• 3.6f
  Exemption from property taxation, special assessments for certain sports and entertainment projects.
  
  
• 3.6g
  Payment of net rents, revenues to city, independent audits.
  
  
• 3.6h
  Powers, rights, privileges exercised by city.
  
  
• 3.6i
  Terms defined.
  
  
• 3.7
  Charitable institution tax exemption
  
  
• 3.9
  Exemption of burial grounds and vaults
  
  
• 3.10
  Property of firefighters' association, exemption from taxation.
  
  
• 3.11
  Exemption of franchises; railroad and canal property
  
  
• 3.13
  Exemption of property of public fire patrol or salvage corps
  
  
• 3.15
  Exemption of property used by crippled soldiers
  
  
• 3.18
  Exemption of turnpikes
  
  
• 3.19
  Exemption of metals in transit
  
  
• 3.20
  Exemption of personal property in storage
  
  
• 3.21
  Exemption of motor vehicles
  
  
• 3.24
  Exemption of property of certain young people's associations; limitation
  
  
• 3.25
  Exemption of property of veterans' associations; limitation
  
  
• 3.26
  Exemption of certain property of fraternal organizations
  
  
• 3.26a
  Exemption of property of fraternal organizations; date of application
  
  
• 3.27
  Exemption of property of certain volunteer aid and relief associations or organizations
  
  
• 3.28
  Growing crops, trees, shrubs and vines not taxable before severance
  
  
• 3.29
  Veterans' loans, exemption from taxation
  
  
• 3.30
  Disabled veteran's exemption.
  
  
• 3.31
  Filing of claim.
  
  
• 3.32
  Return of certain taxes collected on exempt property.
  
  
• 3.33
  "Dwelling house" defined
  
  
• 3.33a
  Active service in time of war defined
  
  
• 3.34
  "Total blindness" defined
  
  
• 3.35
  Exemption for residences of district supervisors of religious organizations
  
  
• 3.48
  Exemption of blast or radiation fallout shelters
  
  
• 3.49
  Definition
  
  
• 3.50
  Application for exemption
  
  
• 3.51
  Continuance of exemption
  
  
• 3.52
  Historic sites; conditions; tax exemption; fee.
  
  
• 3.53
  Certification of historic sites.
  
  
• 3.54
  Cancellation of certification; issuance of new certification.
  
  
• 3.54a
  Certain historic properties exempt from taxation; qualifications.
  
  
• 3.54a1
  Findings, declarations relative to tax exemptions for certain historic site real property.
  
  
• 3.54a2
  Certain tax exemptions null and void; liability for certain taxes.
  
  
• 3.54b
  Certification of building as historic site; conditions; rules, regulations.
  
  
• 3.54c
  Cancellation of certification, notification.
  
  
• 3.55
  Pleasure boats
  
  
• 3.56
  Equipment for abating or preventing pollution; exemption
  
  
• 3.57
  Certification of air pollution abatement facility
  
  
• 3.58
  Revocation of pollution abatement certificate
  
  
• 3.59
  Exemption of improvement to water supply or sewerage disposal system
  
  
• 3.60
  Definition
  
  
• 3.61
  Application for exemption
  
  
• 3.62
  Continuance of exemption
  
  
• 3.63
  Legislative findings and declaration
  
  
• 3.64
  Land for conservation or recreation purposes owned by nonprofit corporation or organization; certification of qualification
  
  
• 3.65
  Application; filing; contents
  
  
• 3.66
  Certification; procedure; qualifications
  
  
• 3.67
  Annual certification of qualification
  
  
• 3.68
  Time for filing statements of exemption; proof of right for continuance of exemption
  
  
• 3.69
  Use of property for other than conservation or recreation purposes; roll-back taxes
  
  
• 3.70
  Administrative rules
  
  
• 3.71
  Severability
  
  
• 3.79
  Standards and guidelines; rules and regulations
  
  
• 3.113
  Definitions
  
  
• 3.113a
  Definitions relative to certain renewable energy systems.
  
  
• 3.113b
  Property certified as renewable energy system exempt from taxation.
  
  
• 3.113c
  Requirements for certification by local enforcing agency.
  
  
• 3.113d
  Certification by local enforcing agency.
  
  
• 3.113e
  Revocation of certificate.
  
  
• 3.113f
  Review for aggrieved persons.
  
  
• 3.113g
  Rules, regulations.
  
  
• 3.114
  Certified solar energy system
  
  
• 3.115
  Certification; application; inspection of premises
  
  
• 3.116
  Certification; qualifications; contents; filing; effective date of exemption
  
  
• 3.117
  Revocation; grounds
  
  
• 3.118
  Review; action of enforcing agency; action of assessor or director of division of taxation
  
  
• 3.119
  Amount of exemption; determination
  
  
• 3.120
  Rules and regulations
  
  
• 3.130
  Definitions
  
  
• 3.131
  Certified automatic fire suppression system; tax exemption
  
  
• 3.132
  Certification; application; inspection
  
  
• 3.133
  Certificate; issuance; contents; commencement of exemption
  
  
• 3.134
  Revocation
  
  
• 3.135
  Appeals from action of enforcing agency, director of division of taxation or assessor
  
  
• 3.136
  Amount of exemption from assessed valuation
  
  
• 3.137
  Rules and regulations
  
  
• 3.138
  Tax exemption
  
  
• 3.139
  Findings, determinations
  
  
• 3.140
  Definitions
  
  
• 3.141
  Determination of need of rehabilitation; conversion or building of residential properties by municipal governing body
  
  
• 3.142
  Abatements of real property taxes for qualified residential property; application, approval, requirement
  
  
• 3.143
  Tax abatements for purchaser of residential property in urban redevelopment project
  
  
• 3.144
  Application procedure for tax abatement
  
  
• 3.145
  Financial agreement; payments in lieu of taxes
  
  
• 3.146
  Annual administration fee payable by owner to municipality
  
  
• 3.147
  Payments to be made quarterly, failure to pay; penalty
  
  
• 3.148
  Liability of owner for real property taxes on land
  
  
• 3.149
  No abatement granted for properties on which taxes are delinquent
  
  
• 3.150
  Short title
  
  
• 3.151
  Findings, declarations relative to contaminated real property
  
  
• 3.152
  Definitions
  
  
• 3.153
  Designation of environmental opportunity zones
  
  
• 3.154
  Ordinance providing for tax exemptions
  
  
• 3.155
  Required application for exemption
  
  
• 3.156
  Financial agreement evidencing approved exemption
  
  
• 3.157
  Payments in quarterly installments
  
  
• 3.158
  Remedial action workplan
  
  
• 3.159
  Real property acquired by Meadowlands Conservation Trust exempt from taxation.
  
  
• 3.160
  Resolution to provide property tax exemption for medical practices in Health Enterprise Zones.
  
  
• 3.161
  Tenant rebate to medical dental practice, administration.
  
  
• 4
  Certain municipal land extending into another county
  
  
• 4.4
  Initial, further statements
  
  
• 5a
  Remission of county taxes
  
  
• 5b
  County institution; defined
  
  
• 6
  County tax rebate
  
  
• 6.1
  Credit to municipality where federal agency or corporation paid portion only of taxes for municipal purposes
  
  
• 6.2
  Short title
  
  
• 6.3
  Definitions relative to tenants property tax rebates.
  
  
• 6.4
  Property tax rebate to tenants by owner of qualified real rental property
  
  
• 6.5
  Computation of amount of property tax reduction
  
  
• 6.6
  Computation of property tax rebate
  
  
• 6.7
  Payment of property tax rebate, credit
  
  
• 6.8
  Statement of amount paid and certification of compliance; posting notice of list of rent rebate
  
  
• 6.10
  Regulations
  
  
• 6.11
  Double damages
  
  
• 6.12
  Failure to provide rebate, notice, certification, information required, penalty; enforcement; jurisdiction
  
  
• 6.13
  Severability
  
  
• 7
  Deductions for slaughter of condemned cattle
  
  
• 8
  Deductions made by tax collector; resolution
  
  
• 8.10
  Definitions.
  
  
• 8.11
  Veteran's tax deduction
  
  
• 8.12
  Application for tax deduction
  
  
• 8.13
  Filing of application with assessor
  
  
• 8.15
  Facts essential to support claim for deduction
  
  
• 8.16
  Continuance of deductions
  
  
• 8.17
  Apportionment of veteran's deduction; additional to other entitlements
  
  
• 8.18
  Continuance to deduction right; change in status
  
  
• 8.19
  Rules and regulations; forms
  
  
• 8.20
  Administration of oaths
  
  
• 8.21
  Appeals
  
  
• 8.22
  Repeal
  
  
• 8.23
  Application of act
  
  
• 8.24
  Reimbursement to taxing district relative to veterans' property tax deductions
  
  
• 8.40
  Definitions
  
  
• 8.41
  Deduction against tax assessed against real property of resident citizen over 65 or permanently and totally disabled with yearly income within limitations; maximum amount
  
  
• 8.41a
  Surviving spouse over 55; entitlement of deduction
  
  
• 8.42
  Written application for deduction; inquiry into right
  
  
• 8.43
  Time for filing application for deduction; allowance; contingent liability for taxes; delayed filing; refund
  
  
• 8.44
  Facts essential to support claims for deduction
  
  
• 8.44a
  Filing for tax deduction
  
  
• 8.45
  Continuance of deduction right; change in status
  
  
• 8.46
  Tenants in common, joint tenants, tenants by entirety, partners, and fiduciaries; rights to deductions
  
  
• 8.47
  Rules and regulations; forms; applications without sworn oaths
  
  
• 8.48
  Administration of oaths
  
  
• 8.49
  Appeals
  
  
• 8.50
  Repeal
  
  
• 8.51
  Application of act
  
  
• 8.52
  Certification of tax deductions to director
  
  
• 8.53
  Inspection of records
  
  
• 8.53a
  Reimbursement to taxing district relative to deductions
  
  
• 8.54
  Inclusion of deductions in abstract of ratables for county
  
  
• 8.55
  Notification of deduction; credit to corporation, cooperative, shareholder
  
  
• 8.56
  Regulations
  
  
• 8.57
  Short title.
  
  
• 8.58
  Definitions relative to homestead credit act.
  
  
• 8.58a
  Homestead rebate determination in tax years 2003 to 2005; rebates or credits for tax year 2006 and after.
  
  
• 8.59
  Homestead rebate or credit, amount; eligibility; determination.
  
  
• 8.60
  Rebates for residential rental property units, amount; eligibility, conditions.
  
  
• 8.61
  Rebates for property taxes and rent.
  
  
• 8.62
  Rebate, credit applications.
  
  
• 8.63
  Rebates, credits, distribution, payment.
  
  
• 8.64
  Property tax delinquency; withholding of rebates, credits.
  
  
• 8.65
  Rebates, credits not subject to legal process; exceptions.
  
  
• 8.66
  Appeal to tax court from director's determination of amount.
  
  
• 8.66a
  Misrepresentation, penalty.
  
  
• 8.66c
  Recovery of erroneous or misrepresented rebates or credits, procedures.
  
  
• 8.66d
  Rules, regulations.
  
  
• 8.66e
  Administrative costs appropriated annually.
  
  
• 8.67
  Definitions relative to homestead property tax reimbursement.
  
  
• 8.68
  Income eligibility limits, adjustment.
  
  
• 8.69
  Annual reimbursement entitlement.
  
  
• 8.70
  Filing of application for homestead property tax reimbursement
  
  
• 8.71
  Payments mailed
  
  
• 8.72
  Proportionate shares, forms of ownership.
  
  
• 8.73
  Rules, regulations.
  
  
• 8.74
  Determination of base year.
  
  
• 8.75
  Violations, penalties.
  
  
• 8.76
  Short title.
  
  
• 8.77
  Findings, declarations relative to regionalization of certain local government services.
  
  
• 8.78
  Definitions relative to regionalization of certain local government services.
  
  
• 8.79
  Application for State aid to reduce property taxes; REAP formula.
  
  
• 8.80
  Regional Efficiency Aid Program.
  
  
• 8.81
  Rules for REAP aid to tenants.
  
  
• 8.82
  Limitation on amount of deductions.
  
  
• 9.1
  Tangible personal property not used in business other than household property and personal effects; assessment and taxation; valuation; rate
  
  
• 9.2
  Tangible household property and personal effects; assessment and taxation; exception; valuation; rate
  
  
• 9.3
  Limitations; increase in taxable value; determination and assessment of taxable value where no return filed
  
  
• 10
  Guardians and representatives; assessments in name of; estates
  
  
• 12
  Assessor; duties; ascertain persons and property taxable
  
  
• 13
  Refusal of person to be sworn or answer; penalty
  
  
• 16
  Assessor empowered to examine under oath
  
  
• 17
  Oath; form and content
  
  
• 20
  Exemption of personal property of life insurance companies subject to franchise tax
  
  
• 23
  Assessment of real property; conditions for reassessment.
  
  
• 23a
  Single family dwelling; date of addition to assessment list; issuance of certificate of occupancy and actual occupation; limitation of time
  
  
• 23.1
  Short title
  
  
• 23.2
  Value of land actively devoted to agricultural or horticultural use
  
  
• 23.3
  Agricultural use of land.
  
  
• 23.3a
  Application; review for compliance
  
  
• 23.3b
  Disqualification
  
  
• 23.3c
  Land use for taxation purposes.
  
  
• 23.4
  Land deemed in horticultural use.
  
  
• 23.5
  Land deemed actively devoted to agricultural or horticultural use.
  
  
• 23.6
  Qualifications for valuation, assessment, taxation
  
  
• 23.7
  Considerations of assessor in valuing land
  
  
• 23.7a
  Definitions applicable to C.54:4-23.7a and C.54:4-23.7b.
  
  
• 23.7b
  Provision of plan with application.
  
  
• 23.8
  Determination of amount of rollback taxes
  
  
• 23.9
  Procedure for assessment, collection, payment, etc., of roll-back taxes
  
  
• 23.10
  Determination of true value of land for purposes of state school aid and determining apportionment valuation
  
  
• 23.11
  Area of land included
  
  
• 23.12
  Structures valued, assessed and taxed; "single use agricultural or horticultural facility defined; rules, regulations
  
  
• 23.13
  Determination of eligibility of land for valuation, assessment, taxation
  
  
• 23.13a
  Application deemed timely made
  
  
• 23.13b
  Notice of disallowance
  
  
• 23.13c
  Eligibility of land for certain use relative to livestock
  
  
• 23.14
  Application form; contents.
  
  
• 23.15
  Continuance of valuation, assessment and taxation under act
  
  
• 23.15a
  Mailing of form to claim continuance of valuation, assessment and taxation; notice of filing requirement
  
  
• 23.16
  Separation or split off of part of land
  
  
• 23.18
  Location of contiguous land in more than one taxing district
  
  
• 23.19
  Tax list and duplicate; factual details
  
  
• 23.20
  State farmland evaluation advisory committee
  
  
• 23.21
  Rules and regulations; forms
  
  
• 23.22
  Partial invalidity
  
  
• 23.23
  Applicability to tax year 1965 and subsequent tax years
  
  
• 23.24
  Residential property rezoned into commercial or industrial zone; valuation and assessment
  
  
• 24
  Assessor's list; form and content
  
  
• 25
  Tract lying between two districts; how assessed
  
  
• 26
  Assessor to follow forms and methods prescribed by director
  
  
• 27
  Exempt property listed separately
  
  
• 28
  Assessments by block system and house number
  
  
• 29
  Purchaser of realty may present deed to assessor for certificate
  
  
• 30
  Duty of county recording officer where deed not certified
  
  
• 31
  Abstract of deed mailed to assessor
  
  
• 32
  Fee; refusal of deed for lack of address
  
  
• 33
  Taxation of mortgaged property
  
  
• 34
  Statement by owner; written request; refusal to render; valuation of property by assessor; denial of appeal; grounds
  
  
• 34.3
  Allowance of additional veterans' exemptions or deductions after apportionment; adjustment
  
  
• 35
  Period for assessing; assessor's duplicate
  
  
• 35.1
  Material depreciation of structure between October 1 and January 1; determination of value
  
  
• 36
  Assessor's affidavit; form and content
  
  
• 36.1
  Statement of estimated total amount of approved tax deductions
  
  
• 37
  Penalty for failure to file duplicate; removal of assessor
  
  
• 38
  Public inspection of assessment list; notice; advertisement
  
  
• 38.1
  Notice of current assessment, preceding year's taxes, and changed assessments
  
  
• 39
  Amount appropriated for schools; notification by state comptroller
  
  
• 40
  Amount required by general tax for state purposes; notification
  
  
• 41
  County requirements certified by clerk of freeholders; apportionment between districts
  
  
• 42
  Tax requirements certified to county tax board
  
  
• 43
  Judgment executions added to tax requirements; duty of county board
  
  
• 44
  Inclusion in next levy in certain cases
  
  
• 45
  Certified statement of amount of moneys appropriated for school purposes
  
  
• 46
  Tax lists and duplicates revised by county board
  
  
• 46.1
  Adding amount of approved tax deductions to net amount to be raised by taxation
  
  
• 47
  Revision and equalization; functions of county board
  
  
• 48
  Changes entered; amount of total tax fixed
  
  
• 49
  Apportionment valuation; amount to be apportioned among taxing districts; debits and credits.
  
  
• 49.1
  Apportionment valuation; property with local property taxes in default and lien unenforceable
  
  
• 50
  Reductions in assessments after rate fixed; additional payments; determination
  
  
• 51
  Excess payment; crediting and application
  
  
• 52
  Table of aggregates for county; prepared by county board
  
  
• 52.1
  Effective date
  
  
• 53
  Clerical errors; adjustment in following year
  
  
• 54
  Correction of errors; assessment against or payment on wrong property; refund
  
  
• 55
  Corrected duplicates returned to taxing districts; lists remain on record
  
  
• 55.1
  Custody of duplicate tax lists by collectors--Failure to return--Penalty
  
  
• 56
  Taxes on property sold; apportionment; lien unaffected
  
  
• 57
  Taxes on federal property; payment by municipality deferred until collected
  
  
• 58
  Tax, assessment or water rate not set aside for irregularities or illegality
  
  
• 59
  Court to amend and fix amount due
  
  
• 60
  Lien; court may make proper levy
  
  
• 61
  When assessment not to be set aside
  
  
• 62
  Amendment of assessment; grounds; computation
  
  
• 63.1
  "Completed" defined
  
  
• 63.2
  Valuation of real property on which structures erected, etc., after October 1st and completed before January 1st; assessment
  
  
• 63.3
  Structure erected, etc., after October 1st and completed after January 1st; valuation and assessment
  
  
• 63.4
  Forms and methods prescribed by State Tax Commissioner
  
  
• 63.5
  Filing, examination, correction and delivery to collectors
  
  
• 63.6
  Entry of added assessments; extension of tax
  
  
• 63.7
  Tax bills for added taxes
  
  
• 63.8
  Time of payment and delinquency
  
  
• 63.9
  Collection and accounting for taxes
  
  
• 63.10
  Payments by municipality to county
  
  
• 63.11
  Appeals from added assessments
  
  
• 63.11a
  Extension for hearing of appeal for added assessments
  
  
• 63.12
  Power of county board of taxation to assess omitted property
  
  
• 63.13
  Complaints of omitted property; procedure
  
  
• 63.14
  Summary hearing; judgment
  
  
• 63.15
  Assessment of omitted property
  
  
• 63.16
  Omitted assessment list and listing of assessments
  
  
• 63.17
  Filing of omitted assessment list and copy thereof; revision and correction; duplicate to collectors
  
  
• 63.18
  Entry of omitted assessments; extension
  
  
• 63.19
  Duties of collector; taxpayer put upon notice
  
  
• 63.20
  Time for payment of taxes; delinquent taxes; lien
  
  
• 63.21
  Collection of taxes and accounting
  
  
• 63.22
  Payments by municipalities to counties
  
  
• 63.23
  Review of judgment of county board of taxation
  
  
• 63.24
  Application of act
  
  
• 63.25
  Effective date
  
  
• 63.26
  Exempt property which ceases to be exempt
  
  
• 63.27
  Valuation of property previously exempt
  
  
• 63.28
  Time when exemption ceased as affecting time of assessment
  
  
• 63.29
  Law applicable to property which ceases to be exempt
  
  
• 63.30
  Effective date
  
  
• 63.31
  Assessment of omitted property; determination of taxable value
  
  
• 63.32
  Assessor's omitted list; filing; public record
  
  
• 63.33
  Listing names and properties; forms and methods
  
  
• 63.34
  Entry of omitted assessments upon omitted assessment list and duplicates; amount of tax
  
  
• 63.35
  Notice to owner of omitted tax assessment
  
  
• 63.36
  Tax bills; preparation and delivery; taxpayer put upon notice
  
  
• 63.37
  Payment of taxes; collection and accounting
  
  
• 63.38
  Payments by municipality to county
  
  
• 63.39
  Appeals to county board of taxation from omitted assessments
  
  
• 63.39a
  Extension for hearing of appeal for omitted assessments
  
  
• 63.40
  Application of act
  
  
• 64
  Delivery of tax bills.
  
  
• 64a
  Complete tax bill, computation of first and second installments
  
  
• 64.1
  Flood insurance; notice of eligibility and effect of failure to carry
  
  
• 65
  Form and content of property tax bills.
  
  
• 66
  When calendar year taxes payable, delinquent
  
  
• 66.1
  Fiscal year taxes payable, delinquent; definitions; formulas
  
  
• 66.2
  Estimated, reconciled tax bills for municipalities, procedures.
  
  
• 66.3
  Estimated, reconciled tax bills for municipality operating on calendar fiscal year
  
  
• 66.4
  Estimated reconciled tax bills for municipality operating on State fiscal year
  
  
• 66.5
  Regulations, forms, procedures
  
  
• 67
  Discount for prepayment; interest for delinquency
  
  
• 67.1
  Accounts of unpaid properties deemed delinquent
  
  
• 68
  Tax payable earlier in certain cases; basis
  
  
• 69
  Discount; excess refunded; deficiency collected
  
  
• 69.1
  Payment of taxes by mortgagee
  
  
• 69.2
  Credit, against taxes due or to become due, for refund on reduction of assessment
  
  
• 70
  Acceptance of orders issued by school board as tax payments
  
  
• 71
  Payments entered in duplicate; cash book; mechanical recordation
  
  
• 72
  Collector's office; when open
  
  
• 73
  Collector's monthly report; payments to municipal treasurer
  
  
• 74
  Payment of State and county taxes by municipality.
  
  
• 75
  Payment by municipality of school moneys to board secretary or treasurer.
  
  
• 76
  State, county and school taxes; payment by municipality; municipality may borrow
  
  
• 77
  State taxes; payment by county
  
  
• 78
  Enforcement of payment of personal taxes
  
  
• 79
  Arrest and imprisonment for nonpayment of personal taxes
  
  
• 80
  Warrant for distress or imprisonment; deputies; liability of collector
  
  
• 81
  Certificate of commitment; certificate of release
  
  
• 82
  Hearing on debtor's ability to pay
  
  
• 83
  Limit to imprisonment for dog tax
  
  
• 84
  Advertisement and sale of personal property for taxes
  
  
• 85
  Collector's fees
  
  
• 86
  Further action to collect tax due; collector of arrears; bond
  
  
• 87
  Collectors of arrears; powers and duties
  
  
• 88
  Collector of arrears; no compensation in certain cases; appointment revocable
  
  
• 90
  Sale of timber on unimproved, untenanted and other land
  
  
• 91
  Collector's annual statement of receipts
  
  
• 91.1
  Collector's list of delinquent taxes believed not collectible
  
  
• 91.2
  Release of collector; cancellation of uncollectible taxes
  
  
• 91.3
  Effective date
  
  
• 95
  List of delinquents published; cost charged
  
  
• 96
  Taxes exceeding value of realty; adjustment and settlement
  
  
• 97
  Settlement of unpaid taxes by city when lien is questioned
  
  
• 98
  Action when payment is made; cancellation of record
  
  
• 99
  Adjustment of past due taxes and interest charges; lien unaffected
  
  
• 100
  Principal sum not to be abated unless market value exceeded
  
  
• 101
  Payment required in sixty days
  
  
• 102
  Rules and regulations
  
  
• 103
  Collection of taxes and assessments in arrears January 1, 1933; five-year installments; suspension of liens
  
  
• 104
  Collection of taxes and assessments in arrears January 1, 1934; five-year installments; suspension of liens
  
  
• 104.1
  Collection of taxes and assessments in arrears January 1, 1935; five-year installments; suspension of liens
  
  
• 104.2
  Collection of taxes and assessments in arrears January 1, 1936; five-year installments; suspension of liens
  
  
• 104.3
  Collection of taxes and assessments in arrears, January 1, 1937; five-year installments; suspension of liens
  
  
• 105
  Remissions credited on second half of taxes
  
  
• 106
  Payment of taxes by receivers and assignees; wage liens unaffected
  
  
• 107
  Taxes and assessments for municipal purposes assessed against state; cancellation
  
  
• 108
  Assessment and collection of taxes in districts illegally incorporated; interest
  
  
• 109
  Property conveyed to municipality to satisfy municipal charges; lease to grantor with option to purchase
  
  
• 110
  "Municipal charges" defined
  
  
• 111
  Other rights unimpaired
  
  
• 112
  Conditions precedent to compromise settlement
  
  
• 113
  Other laws unaffected
  
  
• 114
  Conveyance to municipality of unencumbered vacant land in settlement of past-due municipal charges
  
  
• 115
  Method of procedure by municipality
  
  
• 116
  Acceptance of deed by municipality
  
  
• 117
  When settlement prohibited
  
  
• 118
  Not to be at variance with law
  
  
• 119
  Owner to pay all expenses
  
  
• 120
  "Municipal charges" defined
  
  
• 121
  Other laws unaffected
  
  
• 121.1
  Poll tax, cancellation of
  
  
• 122
  May compromise, adjust or cancel cemetery assessments
  
  
• 122.1
  Receipt and custody of municipal tax collections and other public moneys; purpose of Act
  
  
• 122.2
  Definitions
  
  
• 122.3
  Deposit of tax collections and other public moneys in designated banks or trust companies
  
  
• 122.4
  Bond of municipal collector; conditions
  
  
• 122.5
  Penalty of collector's bond; minimum penalties; determination by Local Government Board
  
  
• 122.6
  System of internal checks in lieu of minimum penalties
  
  
• 122.7
  Quarterly list of delinquents; verification of collector's cash accounts and cash on hand
  
  
• 122.8
  Tax bill receipting machine; approval; access; duties of clerk
  
  
• 122.9
  Official tax receiving agency; designation of bank or trust company; rules and regulations
  
  
• 122.10
  Office deemed vacant on collector's failure to give bond
  
  
• 122.11
  Release of surety on tax collector's bond from future accruing liability; hearing
  
  
• 122.12
  Findings and order of State Board on release from bond
  
  
• 122.13
  Rules and regulations
  
  
• 122.14
  Application of Act
  
  
• 123
  Receiver of rents and income from real property in municipality for collection and satisfaction of delinquent taxes; bond not required
  
  
• 124
  Receiver's agent to collect rents and income and manage property; appointment; removal; accounting of rents and income
  
  
• 125
  Fees not to be allowed to receiver or counsel
  
  
• 126
  Expenses in connection with operation of property; payment
  
  
• 127
  Real property sold or to be sold for delinquent taxes as subject to Act
  
  
• 128
  Facts to be established; verification of complaint, effect
  
  
• 129
  Appeal from or contest of taxes assessed and levied; limitation on taxes to be collected by receiver; stay of collection; refund or collection on disposition of appeal or contest
  
  
• 130
  Discharge of receiver; abatement of receivership proceedings or suit; receipted tax bill or certificate of redemption
  
  
• 131
  Intervention by collector when receiver in possession in mortgage foreclosure suit or other suit charged with collection of rents and income
  
  
• 132
  Remedy as cumulative
  
  
• 133
  Exceptions to application of Act
  
  
• 134
  Application of refund to delinquency
  
  
• 135
  Construction of act
  
  
• 136
  Application of act
  
  
• Back to top

---

• Chapter 4A

• 1
  United States or agency thereof, contributions in lieu of taxes, procedure; disposition.
  
  
• 2
  Contributions in lieu of taxes for prior years; disposition
  
  
• 3
  Receipt given for contributions in lieu of taxes.
  
  
• 4
  Palisades Interstate Park lands; compensation to municipalities
  
  
• 5
  Estimate of sum municipality would have derived; appropriation
  
  
• 6
  Budget; including sum appropriated
  
  
• 7
  Use of sum appropriated
  
  
• Back to top

---

• Chapter 4B

• 1
  Effect of administrative or judicial proceedings upon apportionment, collection or payment of taxes
  
  
• 2
  Finding of invalidity, excessiveness or inadequacy of tax; debiting or crediting difference between amount paid and lawful share
  
  
• 3
  Right of taxing district entitled to credit to sue for repayment of excess taxes
  
  
• 4
  Exclusive remedy; applicability
  
  
• Back to top

---

• Chapter 5

• 1
  Short title
  
  
• 2
  "Land" , "municipality" and "municipal lien" defined
  
  
• 3
  Construction as remedial legislation
  
  
• 4
  Deputy may act for officer; officer liable
  
  
• 5
  Affidavits; perjury
  
  
• 6
  Unpaid taxes a continuous lien; penalties and costs
  
  
• 7
  Assessments for municipal improvements, continuous liens.
  
  
• 8
  Other liens; when effective
  
  
• 9
  Municipal liens paramount
  
  
• 10
  Judicial proceedings affect liens only when lis pendens filed
  
  
• 11
  Official designated to examine records, certify unpaid municipal liens; immunity
  
  
• 12
  Certificate as to taxes and other liens
  
  
• 13
  Certificate to include statement of municipal liens, tax sales and assessments under Farmland Assessment Act
  
  
• 14
  Schedule of fees for searches
  
  
• 15
  Continuation searches; fee
  
  
• 16
  Searches certified as correct; duplicates kept.
  
  
• 17
  Liens and outstanding certificates of tax sale not shown by search; persons protected
  
  
• 18
  Failure to issue search or disclose official when demanded; effect
  
  
• 18.1
  Searches for municipal improvements not assessed
  
  
• 18.2
  Certificates; contents
  
  
• 18.3
  Title of certificate; person making; issuance on application
  
  
• 18.4
  Fee
  
  
• 18.5
  Land covered by certificate free from subsequent improvement liens
  
  
• 18.6
  Failure to issue certificate after demand; land free from future lien
  
  
• 19
  Power of sale; "collector" and "officer" defined.
  
  
• 19.1
  Electronic tax lien sales by municipalities.
  
  
• 19.2
  Definitions relative to contracts for property tax lien management services.
  
  
• 19.3
  Contracts for property tax lien management services.
  
  
• 19.4
  Contracts to include compensation to contractor, bases.
  
  
• 19.5
  Approval process by governing body.
  
  
• 19.6
  Provision of information.
  
  
• 19.7
  Contracts considered professional service; duration.
  
  
• 20.1
  Discretion of tax collector as to sale.
  
  
• 21
  Lands listed for sale; liens listed; installments added.
  
  
• 22
  Installments not yet due may be excluded; procedure
  
  
• 23
  List of installments not due; statement in certificate of sale
  
  
• 24
  Maintenance of list.
  
  
• 25
  Notice of sale; contents
  
  
• 26
  Notice of tax sale; posting, publication.
  
  
• 27
  Notice to owner; mailing
  
  
• 28
  Sale; adjournments; restrictions; readvertisement
  
  
• 29
  Payment of amount due prior to tax sale; priority.
  
  
• 30
  Notice of sale attached to list
  
  
• 30.1
  Bidding by municipal officers at tax sales
  
  
• 31
  Sale at auction for amount advertised
  
  
• 32
  Sale in fee subject to redemption.
  
  
• 33
  Payment; resale; redemption.
  
  
• 34
  Sale; purchase by municipality; rights of municipality
  
  
• 34.1
  State to purchase in fee subject to redemption; over 15% of tax revenue of municipality owed by delinquent taxpayer; repurchase by municipality
  
  
• 34.2
  Notice to state by municipality
  
  
• 34.3
  Certification of state's annual obligation for inclusion in annual state appropriations act
  
  
• 35
  Entries made on list as each sale is concluded
  
  
• 37
  Time limit on enforcement; failure to comply; effect; exception
  
  
• 38
  Fees for cost of holding sale.
  
  
• 39
  Land held by purchaser assessed in owner's name; resale by municipality as purchaser
  
  
• 40
  Liens certified to officer selling land
  
  
• 41
  Statement of proceedings; removal for failure to perform duties
  
  
• 42
  Lien passes to purchaser; continued if sale set aside
  
  
• 43
  If sale set aside; tax refunded to purchaser
  
  
• 44
  When sale not to be set aside
  
  
• 45.1
  Tax sales voidable where past-due taxes omitted and municipality is purchaser
  
  
• 45.2
  Sales in violation of statute; subsequent sales void; liens preserved
  
  
• 45.3
  Tax sale certificates and titles unaffected
  
  
• 45.4
  Application of section 54:5-45.1 to sales after June 29, 1935; certain resales validated
  
  
• 46
  Certificate of sale delivered to purchaser
  
  
• 46.1
  Certificates of sale for taxes, assessments or municipal charges; execution by successor of officer making sale
  
  
• 47
  Certificate of sale; form and content.
  
  
• 48
  Description of property sold in certificate
  
  
• 49
  Certificate; issuance to purchaser
  
  
• 50
  Certificate of sale recorded and indexed as a mortgage
  
  
• 51
  Disposition of certificate of sale; permanent record.
  
  
• 52
  Certificate of sale as evidence; presumptions raised; effect of fraud
  
  
• 52.1
  Destruction, loss of tax title certificate; issuance of duplicate; fee
  
  
• 52.2
  Duplicate certificate not to affect time limit for redemption
  
  
• 52.3
  Effect of duplicate certificate; cancellation on finding of original
  
  
• 53
  Lapse of time not to bar proceedings to enforce lien
  
  
• 53.1
  Possession by municipality; rents and profits; credits; collection; use of funds; return to owner; liabilities
  
  
• 53.2
  Cancellation of certificate of sale; certificate of redemption
  
  
• 54
  Right of redemption by owner, person having interest.
  
  
• 54.1
  Redemptions through tax collector's office; exceptions.
  
  
• 55
  Delivery of certificate of redemption; record.
  
  
• 57
  Notice to purchaser, payment of redemption moneys.
  
  
• 57.1
  Unclaimed redemption monies.
  
  
• 58
  Amount required to redeem
  
  
• 59
  Amount required for redemption
  
  
• 60
  Amount required if certificate is not held by municipality
  
  
• 61
  Holder of tax title entitled to expenses; limitation
  
  
• 62
  Conditions for collection of fees, expenses
  
  
• 63
  Fee for serving notice upon person having interest in property
  
  
• 63.1
  Excessive charges or fees charged by tax sale certificate holder on redemption; forfeiture
  
  
• 64
  Revival and continuance of certain liens
  
  
• 65
  Installment redemption; resolution
  
  
• 66
  Public notice of installment plan
  
  
• 67
  Actions to foreclose redemption and alienations of certificate suspended
  
  
• 68
  Monthly payments; time allowed
  
  
• 69
  Form of receipt
  
  
• 70
  Final payment; amount included
  
  
• 71
  Interest computed
  
  
• 72
  Duplicate receipts; inspection
  
  
• 73
  Record of payments certified; application; fee
  
  
• 74
  Payments credited
  
  
• 75
  Installments unpaid; municipality to proceed for balance only
  
  
• 76
  Records kept by collector; open to public inspection
  
  
• 77
  Municipal action to bar redemption
  
  
• 79
  When title void; exception
  
  
• 81
  Notice, affidavits and certificate; indexing
  
  
• 82
  No action after two years
  
  
• 84
  Infants and persons with an intellectual disability or in need of a guardian.
  
  
• 85
  Construction of article
  
  
• 86
  Action by municipality to foreclose right of redemption.
  
  
• 86.1
  One acquiring title may request municipality to foreclose tax sale certificate as against omitted party
  
  
• 86.2
  Foreclosure against omitted party
  
  
• 86.3
  Owner as party; jurisdiction; expense
  
  
• 87
  Jurisdiction of court; effect of judgment
  
  
• 89.1
  Effect of judgment on unrecorded interests; application by person recording interest to be made party
  
  
• 90
  Judgment; failure to redeem; notice posted
  
  
• 91
  Unknown owner, claimant defined
  
  
• 97.1
  Fees allowed.
  
  
• 98
  Redemption; fees and costs; time and place
  
  
• 99
  Evidence of payment of subsequent liens required
  
  
• 100
  Validity of sale and proceedings must be attacked by answer
  
  
• 104
  Judgment bars redemption only in lands described therein
  
  
• 104.29
  Short title
  
  
• 104.30
  Definitions
  
  
• 104.31
  Construction as remedial legislation
  
  
• 104.32
  In rem proceedings
  
  
• 104.32a
  Right of state or county to foreclose
  
  
• 104.32b
  Proceedings by state or county
  
  
• 104.33
  No personal judgment shall be entered
  
  
• 104.34
  Time for institution of action
  
  
• 104.35
  Resolution by governing body
  
  
• 104.36
  Jurisdiction
  
  
• 104.37
  Fees to be paid on institution of action
  
  
• 104.41
  Complaint to be filed with tax collector; county recording officer and Attorney-General
  
  
• 104.42
  Notice
  
  
• 104.43
  Complaint to have effect of notice to State
  
  
• 104.44
  Duties of county recording officers
  
  
• 104.45
  Fees of county recording officer
  
  
• 104.48
  Notice to municipality by owners or parties in interest; notice of foreclosure
  
  
• 104.53
  Certain omissions no defense
  
  
• 104.58
  Severance upon filing of answer
  
  
• 104.59
  Apportionment, allocation, definition of costs and fees
  
  
• 104.60
  Redemption
  
  
• 104.61
  Statement of redemption to be filed by plaintiff; to operate as discharge of notice; tax collector to deliver certificate of redemption
  
  
• 104.62
  Right of plaintiff to order of dismissal
  
  
• 104.64
  Form and effect of judgment
  
  
• 104.65
  Effect of recording judgment
  
  
• 104.66
  Additional duty of county recording officer; fee
  
  
• 104.67
  Application to reopen judgment
  
  
• 104.68
  Constitutional clause
  
  
• 104.69
  Repealer
  
  
• 104.70
  Certain acts and decrees valid
  
  
• 104.71
  To take effect immediately
  
  
• 104.72
  Irregularities in proceedings; instituting new proceedings
  
  
• 104.73
  Right of purchaser to have prior foreclosure proceedings corrected
  
  
• 104.74
  Further foreclosure proceedings by municipality; title of purchaser not affected; contents of notice and complaint
  
  
• 104.75
  Other manner of foreclosure not precluded
  
  
• 104.100
  Conveyance of outstanding interest against certain residential realty; payment; action to compel conveyance
  
  
• 104.101
  Applicability of law
  
  
• 104.102
  Benefits and disabilities; application to successors in interest; agreements to defeat operation of Act
  
  
• 104.103
  Definition of phrase "thought to be owned"
  
  
• 105
  Jurisdiction of courts, proof
  
  
• 106
  Persons entitled to apply for order
  
  
• 107
  Parties defendant
  
  
• 111
  Cancellation of record; procedure
  
  
• 111.1
  Certificate of cancellation; execution
  
  
• 111.2
  Effect of certificate
  
  
• 111.3
  Filing or recording of certificate
  
  
• 111.4
  Filing fee
  
  
• 112
  Private sale of real estate acquired for delinquent taxes, assessments by municipality; recording of assignments, service on tax collector.
  
  
• 113
  Private sale of certificate of tax sale by municipality; recording of assignments, service on tax collector.
  
  
• 113.1
  Acceptance of bond, note, other obligation as consideration for sale of certificate
  
  
• 113.2
  Removal of lessee, tenant
  
  
• 113.3
  Bond, note, obligation deemed asset of municipality
  
  
• 113.4
  Pledge, transfer of tax sale certificates; assignments, recording.
  
  
• 113.5
  Sale of total property tax levy by municipality
  
  
• 113.6
  Terms, conditions of bid specifications
  
  
• 113.7
  Rules, regulations; biennial report to Governor, Legislature
  
  
• 114
  Notice mailed to owner; publication and posting
  
  
• 114.1
  Methods of sale of certificate of tax sale by municipality.
  
  
• 114.2
  Sale of certificate of tax sale, liens by municipality.
  
  
• 114.3
  Sales subject to current taxes; redemption
  
  
• 114.4
  Purchasers of tax sale certificates, liens; foreclosure, right of redemption, recording of final judgment; further, additional assignments recorded.
  
  
• 114.4a
  Foreclosure on certain tax sale certificates
  
  
• 114.5
  Extension of time for recording judgment; failure to record within time
  
  
• 114.6
  Failure to foreclose equity and record judgment
  
  
• 114.7
  Tax sale certificate not to be delivered before final judgment recorded; assignment; original certificate, production unnecessary where recorded; collector's duties upon recordation of final judgment
  
  
• 114.8
  Action to bar right of redemption; redemption by payment into court; assignee's rights
  
  
• 114.9
  Cancellation of tax sale certificate
  
  
• 114.10
  Foreclosure of omitted parties from equity of redemption; acquisition or cancellation of unforeclosed outstanding interest
  
  
• 115
  Certain sales confirmed; subsequent liens continued
  
  
• 116
  Lands acquired at tax sale; exchange for park lands
  
  
• 121
  Conveyance or transfer of lands to state for use as forest park reservations; consent of board of conservation and development
  
  
• 122
  Release of obligation to collect taxes, etc.; exemption from taxation
  
  
• 123
  Right of redemption
  
  
• 124
  Amount required to redeem
  
  
• 126a
  Conveyance of land not suitable for forest park reservation to municipality; approval
  
  
• 126b
  Redemption of land from municipality; amount
  
  
• 127
  Transfer to county for park purposes of lands acquired at tax sales
  
  
• 128
  Redemption after transfer of lands to county for park purposes
  
  
• 129
  Foreclosure by county of right to redeem
  
  
• 130
  Creation of joint municipal lien pool permitted.
  
  
• 131
  Powers of joint municipal lien pool.
  
  
• 132
  Municipal liens defined; exceptions.
  
  
• 133
  Laws applicable to operation of pool.
  
  
• 134
  Transfer of municipal lien.
  
  
• 135
  Execution of lien certificates.
  
  
• 136
  Operating plan filed by joint municipal lien pool.
  
  
• 137
  Rules, regulations, orders.
  
  
• Back to top

---

• Chapter 6

• 1
  "Martin Act" with amendments and supplements; appointment of commissioners of adjustment in cities; settlement and collection of arrearages of unpaid taxes, assessments and water rates or water rents; procedure; enforcement of payment; sale of land
  
  
• 2
  Titles under "Martin act" validated
  
  
• 3
  Land sold for taxes to taxing district subject to "Martin act" proceedings
  
  
• 4
  Act relating to settlement and collection of arrearages of unpaid taxes, assessments and water rates or water rents in towns; appointment of commissioners; procedure; enforcement of payment; sale of lands
  
  
• 5
  Act relating to settlement and collection of arrearages of unpaid taxes, assessments and water rates or water rents in municipalities other than cities; appointment of commissioners; procedure; enforcement of payment; sale of lands
  
  
• Back to top

---

• Chapter 7

• 1
  Action by governing body
  
  
• 2
  Liens which may be apportioned
  
  
• 3
  Apportionment by application or on motion of governing body
  
  
• 4
  Apportionment; resolution; copies filed
  
  
• 5
  Apportionment without notice; reapportionment; effect of difference
  
  
• 6
  Notice; publication; service
  
  
• 7
  Apportionment by designated municipal officer; appointment
  
  
• 8
  Map and deposit for expenses may be required
  
  
• 9
  Apportionment of liens on lands taken for streets
  
  
• Back to top

---

• Chapter 8

• 1
  Reduction of interest on amounts due where records destroyed
  
  
• 2
  Article applicable to special assessments
  
  
• 3
  Destruction of records; determination of amounts due; jurisdiction of Superior Court
  
  
• 4
  Action by municipality desiring relief; facts to be established
  
  
• 5
  Service upon joint tenants or tenants in common
  
  
• 6
  Nonresident owners or mortgagees; service; publication
  
  
• 12
  Enforcement of lien; alternative procedure
  
  
• 14
  Costs and fees not recoverable
  
  
• 15
  Copy of judgment filed; abstract; contents
  
  
• 16
  Legal assistants; compensation
  
  
• Back to top

---

• Chapter 8A

• 1
  Short title
  
  
• 2
  Imposition of tax; levy; collection; payment; exemption
  
  
• 3
  "Resident" defined
  
  
• 4
  "Derived from sources within" defined
  
  
• 5
  "Critical area state" defined; legislative findings; certification of state highway commissioner; publication
  
  
• 6
  Rates; computation of tax upon entire net income
  
  
• 6.1
  Minimum income tax on minimum taxable income of each individual
  
  
• 6.2
  Minimum taxable income
  
  
• 6.3
  Tax surcharge
  
  
• 6.4
  Maximum tax rate on personal service income
  
  
• 7
  Gross income defined; manner of computing
  
  
• 8
  "Taxpayer" defined
  
  
• 9
  Standard deduction
  
  
• 10
  Exemptions from net income
  
  
• 11
  "Dependent" defined
  
  
• 12
  "Related to taxpayer" defined
  
  
• 13
  Dependent; claim by person contributing more than ten per cent of support
  
  
• 14
  "Eligibility year" defined
  
  
• 15.1
  Household, and household and dependent care services necessary for gainful employment credits
  
  
• 16
  Credits for tax imposed by another critical area state
  
  
• 17
  Withholding tax
  
  
• 18
  Payment of tax; returns; extension of time
  
  
• 19
  Assignment of claim for refund of money paid or withheld in other jurisdiction
  
  
• 20
  Transportation fund; purposes; authorization to use
  
  
• 21
  Endowment fund; investment; use
  
  
• 22
  Misapplication of funds; right to refund
  
  
• 23
  "Source state" defined
  
  
• 29
  Taxable year; annual accounting period; calendar year; fiscal year; definitions
  
  
• 30
  "Partnership" defined
  
  
• 31
  Partnership liability; inclusions in gross income
  
  
• 32
  Computation of gross income of taxpayer
  
  
• 33
  Income derived from sources within taxpayer's source state; exclusions from gross income
  
  
• 34
  "Net income" defined
  
  
• 35
  Computation of net income; deductions
  
  
• 36
  Computation of gross income from federal adjusted gross income figure
  
  
• 37
  Additional deductions
  
  
• 38
  Inventories
  
  
• 39
  Net capital gain or loss; computation; deductions
  
  
• 40
  Items not deductible
  
  
• 41
  "Capital assets" defined
  
  
• 42
  Basis of property; gain or loss from sale or other disposition of property
  
  
• 43
  Agreements with taxpayer relating to liability
  
  
• 44
  Persons required to file
  
  
• 46
  Actions for collection of tax
  
  
• 47
  Payment of tax; signing of documents; certification of statements
  
  
• 48
  Taxable year; method of accounting
  
  
• 49
  Withholding return
  
  
• 50
  Liability of employer required to withhold tax; special fund; right of action against employer
  
  
• 51
  Failure of employer to deduct and withhold tax or to pay tax withheld
  
  
• 52
  Reciprocity credit; relief from withholding
  
  
• 53
  Delinquent return or taxes; penalties; interest; abatement or remission
  
  
• 54
  Applicability of State Tax Uniform Procedure Law
  
  
• 55
  Administration; determination of amount of tax due
  
  
• 56
  Exercise of powers and duties of Division of Taxation by director
  
  
• 57
  Effective date; suspension of tax; cessation
  
  
• 58
  Short title
  
  
• 59
  Imposition of tax; levy; collection; payment
  
  
• 60
  Rate of tax
  
  
• 61
  Definitions
  
  
• 62
  "Derived from sources within" defined
  
  
• 63
  "Source state" defined
  
  
• 64
  Resident individual
  
  
• 65
  Nonresident individual
  
  
• 66
  "Taxpayer" defined
  
  
• 69
  "Eligibility year" defined
  
  
• 70
  "Taxable year" ; "annual accounting period" and "calendar year" defined
  
  
• 71
  "Partnership" defined
  
  
• 73
  "Taxable income" defined
  
  
• 74
  Division and director defined
  
  
• 75
  Allocated income defined
  
  
• 77
  Inclusions in and exclusions from income
  
  
• 84
  Apportionment and allocation
  
  
• 91
  Procedure when inventories necessary to compute tax
  
  
• 92
  Basis of property
  
  
• 93
  Individuals of partnership liable for tax; computing; liquidation payments
  
  
• 94
  Income taxes imposed by other states
  
  
• 96.1
  Special tax provisions for poverty
  
  
• 96.2
  Procedure for claiming special tax provisions
  
  
• 97
  Returns: of whom required; personal liability; report of changes
  
  
• 98
  Time of filing return; extensions
  
  
• 99
  Tax due upon date fixed for filing return; effect of making or filing return
  
  
• 100
  Taxable year; accounting method
  
  
• 101
  Employer to withhold tax
  
  
• 101.1
  When withholding not required
  
  
• 102
  Withholding returns; notice to employer
  
  
• 103
  Employer's liability
  
  
• 104
  Tax not to be collected from employer on payment; liability for penalties; interest; failure to pay tax withheld
  
  
• 105
  Penalties; interest; abatement or remission
  
  
• 106
  Transportation benefits fund; use of fund
  
  
• 107
  Balances accumulated as an endowment fund; use
  
  
• 108
  Refund to taxpayer upon unauthorized use of fund; formula for computing amount
  
  
• 109
  General requirements concerning returns, notices, records, and statements
  
  
• 110
  Information returns
  
  
• 111
  Review of director's decision
  
  
• 112
  General powers of the director
  
  
• 113
  Order to compel compliance
  
  
• 114
  Controlling statute; exception
  
  
• 115
  Relief requirements on residents
  
  
• 116
  Administration of act
  
  
• 117
  Severability clause
  
  
• 118
  Act operative
  
  
• 119
  Liability for either income tax or emergency transportation tax or transportation benefits tax
  
  
• 120
  Deposits in transportation fund or transportation benefit fund
  
  
• 121
  Transfer of amounts between transportation fund or transportation benefit fund and property tax relief fund; authorization
  
  
• 122
  Inapplicability of emergency transportation tax and transportation benefits tax to commuter if reciprocal agreement with critical area state exists
  
  
• 123
  Effective date; time of application
  
  
• Back to top

---

• Chapter 10A

• 1
  Short title
  
  
• 2
  Payment of annual franchise tax.
  
  
• 3
  Corporations exempt.
  
  
• 4
  Definitions.
  
  
• 4.1
  TEFA as State tax.
  
  
• 4.2
  Attachment of certificate to return for net operating loss carryover
  
  
• 4.3
  Carryover of net operating loss for certain taxpayers.
  
  
• 4.4
  Definitions relative to computing entire net income and related member transactions.
  
  
• 4.5
  Carryover of net operating loss for privilege period as deduction.
  
  
• 5
  Franchise tax.
  
  
• 5a
  Definitions relative to alternative minimum assessment.
  
  
• 5b
  Credit for air carrier, certain circumstances.
  
  
• 5.1
  Corporation surtax
  
  
• 5.2
  Determination of rate
  
  
• 5.3
  Recycling equipment tax credit
  
  
• 5.4
  Short title
  
  
• 5.5
  Definitions relative to new jobs investment tax credit.
  
  
• 5.6
  Determination of taxpayer credit allowed.
  
  
• 5.7
  Determination of aggregate annual credit allowed
  
  
• 5.8
  Qualified investment in property purchased for business relocation, expansion
  
  
• 5.9
  New jobs factor to determine amount of credit allowed.
  
  
• 5.10
  Changes affecting tax credit
  
  
• 5.11
  Disposal of property; treatment under act.
  
  
• 5.12
  Maintenance of records
  
  
• 5.13
  Entitlement to credit established by taxpayer
  
  
• 5.14
  Report to Governor, Legislature
  
  
• 5.15
  Provision of quarterly employment reports
  
  
• 5.16
  Short title
  
  
• 5.17
  Definitions.
  
  
• 5.18
  Taxpayer credit.
  
  
• 5.19
  Computation of tax credit
  
  
• 5.20
  Maintenance of records
  
  
• 5.21
  Required reports
  
  
• 5.22
  Election as a New Jersey S corporation
  
  
• 5.23
  Requirements for New Jersey S corporation
  
  
• 5.24
  Taxpayer credit for certain research activities
  
  
• 5.24a
  Attachment of certificate to return for research and development tax credit carryover.
  
  
• 5.24b
  Carryover of R & D tax credit for certain taxpayers.
  
  
• 5.25
  Installment payments of estimated corporation business tax for certain public utilities.
  
  
• 5.26
  Determination of taxpayer's liability.
  
  
• 5.27
  Consequences of failure to distribute required Energy Tax receipts property tax relief.
  
  
• 5.28
  Short title.
  
  
• 5.29
  Definitions relative to small New Jersey-based high-technology businesses.
  
  
• 5.30
  Taxpayer allowed credit.
  
  
• 5.31
  Tax credit for purchase of effluent treatment, conveyance equipment.
  
  
• 5.32
  Temporary regulations for effluent treatment tax credit.
  
  
• 5.33
  Tax credit for remediation of contaminated site.
  
  
• 5.34
  Eligibility for tax credit.
  
  
• 5.35
  Additional requirements for eligibility.
  
  
• 5.36
  Corporation business tax benefit certificate transfer program.
  
  
• 5.37
  Performance evaluation review committee; report.
  
  
• 5.38
  Tax credit for employment of certain handicapped persons.
  
  
• 5.39
  Corporation business tax credit for certain film production, digital media content expenses; definitions.
  
  
• 5.39a
  Certain tax credits prohibited.
  
  
• 5.40
  Imposition of surtax on liability.
  
  
• 6
  Allocation factor.
  
  
• 6.1
  "Operational income" defined; related corporate expenses not deductible; conditions; forms; rules.
  
  
• 6.2
  Determination of receipts from services, alternative minimum assessment; definitions.
  
  
• 7
  "Compensation of officers and employees within state" defined
  
  
• 8
  Adjustment of allocation factor
  
  
• 9
  Taxpayer holding stock of subsidiary; deductions from net worth; "subsidiary" defined
  
  
• 10
  Evasion of tax; adjustments and redeterminations; obtaining information.
  
  
• 11
  Receivers and others subject to tax
  
  
• 13
  Report of changed, corrected taxable income
  
  
• 14
  Copies of information may be demanded by director; records to be kept; securing information.
  
  
• 14.1
  Records available for inspection, examination
  
  
• 15
  Annual tax payable; manner of payment.
  
  
• 15.1
  Fiscal or calendar accounting years between December 31, 1980 and December 31, 1984; schedule of installment payments
  
  
• 15.2
  Tax liability under $500; installment payment
  
  
• 15.3
  Taxpayer in bankruptcy or receivership, or with nonrecurring extraordinary gain or operating loss for year; estimate of income for installment payment
  
  
• 15.4
  Underpayment; amount added to tax; interest.
  
  
• 15.5
  Franchise tax payments
  
  
• 15.6
  Provisions concerning certain limited, foreign limited liability companies, computation, allocation for members.
  
  
• 15.7
  Provisions concerning certain limited, foreign limited partnerships, computation, allocation for partners.
  
  
• 15.8
  Installment payments.
  
  
• 15.9
  Liability of taxpayers for privilege periods beginning in CY2001.
  
  
• 15.10
  Regulations, forms.
  
  
• 15.11
  Tax payment by certain partnerships; definitions.
  
  
• 16
  Lien
  
  
• 17
  Period other than covered by report to federal treasury department or less than 12 calendar months; failure to file or make payment
  
  
• 18
  Forms; certification; S corporation, professional service corporation returns.
  
  
• 18.1
  Consolidated return filed by air carrier.
  
  
• 19
  Extension for filing returns; interest.
  
  
• 19.1
  Examination of returns, assessment.
  
  
• 19.2
  Appeal to tax court, claim for refund.
  
  
• 19.3
  Effective date
  
  
• 20
  Injunctive relief as one of remedies for collection
  
  
• 21
  Foreign corporations; revocation of certificate for failure to pay tax; other remedies unimpaired
  
  
• 22
  Forfeiture of charter for failure to pay tax
  
  
• 23
  State tax uniform procedure law governs
  
  
• 24
  Annual appropriation for free public schools
  
  
• 25
  Partial invalidity
  
  
• 26
  Repeal; existing obligations not affected
  
  
• 27
  Rules and regulations
  
  
• 28
  Effective date
  
  
• 29
  Certificate; $25 per corporation
  
  
• 30
  Release of property from lien for corporation franchise taxes
  
  
• 31
  Limitations; cancellation of taxes barred; rights not affected
  
  
• 32
  Effective date
  
  
• 33
  Banking corporations; collected business corporation and business personal property taxes; apportionment; certification; payment
  
  
• 34
  Banking corporations; annual franchise tax; deductions for international banking facilities
  
  
• 35
  Banking corporation tax revenues; distribution to municipalities under L.1966, c. 135; prohibition
  
  
• 36
  Banking corporation defined
  
  
• 37
  Banking corporations; nonqualification as investment company or regulated investment company
  
  
• 38
  Financial business corporations; revenues from taxes, penalties and interest; apportionment to governmental units; certification; payment
  
  
• 39
  Financial business corporations; revenue from taxes; distribution to municipalities; prohibition
  
  
• 40
  Financial business corporations; tax; payment
  
  
• Back to top

---

• Chapter 11

• 1
  Voiding charter of delinquent corporations; extension of time for payment
  
  
• 2
  Delinquents reported to secretary of state; proclamation voiding charter
  
  
• 4
  Reinstatement of charters voided by mistake
  
  
• 5
  Reinstatement upon payment of amount fixed; exceptions
  
  
• 6
  Action for appointment of a receiver
  
  
• 7
  Judgment for tax due; execution to issue
  
  
• 8
  Transfer of intangible corporate assets to receiver for sale
  
  
• 9
  Sale of intangible corporate assets; disposition of proceeds
  
  
• Back to top

---

• Chapter 11D

• 1
  Annual appropriation; allocation
  
  
• 5
  Annual payment and distribution to municipalities
  
  
• 6
  Distribution
  
  
• 7
  Apportionment of amounts to be raised in taxing districts; equalization table; assumed assessed value of property
  
  
• 8
  Review
  
  
• 9
  Rules and regulations; delegation of powers
  
  
• Back to top

---

• Chapter 12

• 1
  Books, records and documents; custody
  
  
• Back to top

---

• Chapter 14

• 2
  Book, records, etc. to Director of Division of Taxation if required
  
  
• 3
  Penalty upon failure to produce books or records
  
  
• 5
  Action at law to recover tax; preferred debt in case of insolvency
  
  
• 6
  Injunctive relief against exercise of powers by delinquent corporation
  
  
• Back to top

---

• Chapter 15

• 1
  Appeal to tax court
  
  
• 2
  Investigation by board; examination of corporation officers and books
  
  
• 3
  Correction of tax; penalties in certain cases
  
  
• Back to top

---

• Chapter 15B

• 1
  Short title
  
  
• 2
  Definitions
  
  
• 2.1
  Receipts not included as gross receipts
  
  
• 2.2
  Definitions; phase out of petroleum products gross receipts tax
  
  
• 3
  Petroleum products tax
  
  
• 4
  Additional tax
  
  
• 5
  Gross receipts; credit against petroleum products tax
  
  
• 6
  Registration with director
  
  
• 7
  Filing of return; payment of tax.
  
  
• 8
  Determination of tax due; powers of director.
  
  
• 9
  Payment of petroleum products tax, nonpayment, fourth degree crime
  
  
• 10
  Reimbursement of petroleum products tax to federal entity
  
  
• 11
  Payment of reimbursement, fraudulent collection, fourth degree crime
  
  
• 12
  Recognition as licensed company, direct payment of taxes
  
  
• Back to top

---

• Chapter 15C

• 1
  Tax on transfer over $1,000,000 of controlling interest in certain commercial property.
  
  
• Back to top

---

• Chapter 16

• 2
  Imposition of tax
  
  
• 3
  Underwriting profit; how computed
  
  
• 4
  Net earned premiums; how computed
  
  
• 5
  Losses incurred; definition
  
  
• 6
  Expenses incurred; how computed
  
  
• 7
  Reports by marine insurance companies
  
  
• 8
  Computation of tax
  
  
• 9
  Report of commissioner of banking and insurance to tax commissioner
  
  
• 10
  Due date of tax
  
  
• Back to top

---

• Chapter 17

• 6
  Payments reported to comptroller
  
  
• Back to top

---

• Chapter 18

• 1
  Annual reports, payments to New Jersey State Firemen's Association; effects of noncompliance
  
  
• 2
  Returns by agents, brokers, insurers; payments to association
  
  
• 3
  Account books
  
  
• 4
  Penalty for noncompliance by agent, broker, or insurer
  
  
• 5
  Revocation of authority of agent, broker, or insurer
  
  
• 7
  Effect of chapter on reciprocal legislation
  
  
• 8
  Use of monies
  
  
• Back to top

---

• Chapter 18A

• 1
  Annual tax return; payment by companies; dates due; credit
  
  
• 1a
  Equivalent of franchise tax to municipalities and counties
  
  
• 1.1
  Extension of time filing return; due date for payment
  
  
• 1.2
  Administration, collection and enforcement of tax imposed
  
  
• 1.3
  Examination of returns, assessment
  
  
• 2
  Amount of tax, additional tax, percentage reduction.
  
  
• 3
  Amount of tax, life insurance companies; additional tax.
  
  
• 4
  Taxable premiums collected
  
  
• 5
  Gross contract premiums
  
  
• 5.1
  Life insurance companies; determination of annual tax
  
  
• 6
  Maximum amount of taxable premiums.
  
  
• 7
  Time of payment
  
  
• 8
  Reports
  
  
• 9
  Inapplicability to fraternal beneficiary society, certain insurance companies.
  
  
• 10
  Partial invalidity
  
  
• 11
  Effective date
  
  
• Back to top

---

• Chapter 29A

• 1
  Short title
  
  
• 2
  Definitions
  
  
• 4
  Property not used for railroad purposes
  
  
• 5
  Municipal assessment of benefits; delegation of powers by commissioner
  
  
• 6
  General powers of commissioner
  
  
• 7
  Property taxable; rate
  
  
• 7.1
  Real property deemed to be in railroad use regardless of ownership or possession
  
  
• 8
  Leased property
  
  
• 10
  Grade crossing improvements exempt
  
  
• 11
  Assessment in lieu
  
  
• 12
  Assessment procedure
  
  
• 13
  Franchise excise
  
  
• 14
  Measure of franchise tax
  
  
• 15
  Assessment; franchise tax
  
  
• 16
  Local assessors; information returns
  
  
• 17
  Classification of railroad property; valuation of class II property; statement
  
  
• 17.1
  Valuation; improvements to capital facilities
  
  
• 18.1
  Inspection of classifications and valuations; informal conference; delivery of statement
  
  
• 21
  Tax statements
  
  
• 22
  Certification to Comptroller
  
  
• 23
  Tax for State use
  
  
• 24.1
  Replacement revenue to municipalities
  
  
• 24.2
  Definitions
  
  
• 24.3
  Appropriation and payment of state aid; amount; adjustments
  
  
• 24.4
  Payment to collector or other proper officer; time; manner
  
  
• 24.5
  Delivery of statement to municipality concerning state aid payable in following year
  
  
• 24.6
  Adjustments in valuation
  
  
• 25
  Reassessment; property omitted
  
  
• 26
  Review of assessments; notice
  
  
• 27
  Period of limitations
  
  
• 28
  Certification to Comptroller
  
  
• 29
  Credit for taxes paid locally
  
  
• 30
  Disposition of receipts
  
  
• 31
  Appeal to tax court
  
  
• 32
  Complaint and notice
  
  
• 33
  Hearing upon complaint
  
  
• 34
  Conclusion of hearings
  
  
• 35
  Certifications
  
  
• 43.1
  Dual assessment; appeal to tax court
  
  
• 43.6
  Repeals
  
  
• 44
  Returns of information
  
  
• 45
  Returns; form and content
  
  
• 46
  Payments; due dates
  
  
• 46.1
  Payment of franchise tax assessed for 1941
  
  
• 48
  Payment by person interested
  
  
• 49
  Payment pending litigation; credits
  
  
• 50
  Payments pending litigation; distribution
  
  
• 51
  Extension of time
  
  
• 52
  Penalties
  
  
• 53
  Interest
  
  
• 54
  Lien of taxes
  
  
• 55
  Tax a debt; preference
  
  
• 56
  Collection not to be stayed
  
  
• 57
  Additional remedy; certificate that taxpayer is indebted, under act for taxation of railroads; entry
  
  
• 58
  Action to enforce lien
  
  
• 59
  Parties to proceedings
  
  
• 60
  Determination of rights; direction of sale
  
  
• 61
  Receivership
  
  
• 62
  Rules and regulations
  
  
• 63
  Audits and investigations
  
  
• 64
  Hearings; oaths
  
  
• 65
  Subpoenas
  
  
• 66
  Employment of technical assistants
  
  
• 67
  Personal knowledge of commissioner
  
  
• 68
  Attendance of Attorney-General
  
  
• 69
  Employment of assistant counsel
  
  
• 70
  Criminal penalties
  
  
• 71
  False swearing
  
  
• 72
  Offenses committed at Trenton
  
  
• 73
  Payment and returns for 1941
  
  
• 74
  Construction; other taxes
  
  
• 74.1
  Construction; in lieu of all other taxes
  
  
• 74.2
  Repeal
  
  
• 75
  Repealers
  
  
• 76
  Warrants for distribution of railroad franchise tax
  
  
• 77
  Release of property from lien
  
  
• Back to top

---

• Chapter 30

• 1
  Certain receipts of public utilities not taxable
  
  
• 2
  Corrections in errors in apportionment
  
  
• 3
  Deduction of expenses from gross amount of tax; apportionment of expenses
  
  
• Back to top

---

• Chapter 30A

• 30
  Rules, regulations
  
  
• 49
  Purpose of act.
  
  
• 50
  Definitions.
  
  
• 51
  Taxation of sewerage, water corporations.
  
  
• 52
  Taxation of real estate.
  
  
• 54
  Excise tax for sewerage, water corporation; rate; certain amount computed; average tax.
  
  
• 54.1
  Computation, certification of excise taxes.
  
  
• 54.1a
  Amount, payment of tax.
  
  
• 54.2
  Deductions from or additions to subsection (c) tax
  
  
• 54.3
  Administration, collection and enforcement of subsection (c) taxes
  
  
• 54.4
  Advance payment; computation; due date.
  
  
• 54.5
  Credit of advance payment as partial payment in preceding year
  
  
• 55
  Statements by taxpayers operating public utilities.
  
  
• 62
  Certification of excise taxes; statements to taxpayer.
  
  
• 63
  Statements to director.
  
  
• 100
  Short title; purpose of act.
  
  
• 101
  Definitions relative to Transitional Energy Facility Assessment Act.
  
  
• 102
  Establishment of remitter's transitional energy facility assessment.
  
  
• 103
  Payment of assessment by corporation.
  
  
• 104
  Statement of sales from remitter due February 1.
  
  
• 105
  Statement of liability from remitter due October 15.
  
  
• 106
  TEFA statement to remitter.
  
  
• 107
  Liability for TEFA assessment.
  
  
• 108
  Payments due May 15.
  
  
• 109
  Certification of amount of assessments.
  
  
• 110
  Municipal electric sales, certain; additional assessment.
  
  
• 111
  Remitter, certain, subject to assessment.
  
  
• 112
  Prior year's adjustment to assessment.
  
  
• 113
  Rules, regulations applicable to remitters.
  
  
• 114
  Short title; purpose of act.
  
  
• 115
  Definitions relative to uniform transitional utility assessment.
  
  
• 116
  Annual assessment.
  
  
• 117
  Amount paid available as nonfundable credit.
  
  
• 118
  Statements from remitter.
  
  
• 119
  Calculation, certification of assessment.
  
  
• 120
  Certification of amount of assessments.
  
  
• 121
  Prior year's adjustment to assessment.
  
  
• 122
  Rules, regulations applicable to remitters.
  
  
• 123
  Deposit of tax monies, certain.
  
  
• 124
  Imposition of fees, taxes, levies, assessments by certain local units prohibited.
  
  
• 125
  Telecommunication assessment.
  
  
• 126
  Submission of final tax form by energy utilities.
  
  
• Back to top

---

• Chapter 32A

• 54
  Taxes and penalties not to remain lien after January 1, 1953
  
  
• Back to top

---

• Chapter 32B

• 1
  Short title
  
  
• 2
  Definitions.
  
  
• 2.1
  Filing of list of persons excluded from tax on telecommunications; required
  
  
• 3
  Imposition of sales tax.
  
  
• 3.1
  Sourcing of retail sale of product; definitions.
  
  
• 3.3
  Direct mail form, information to seller.
  
  
• 3.4
  Sourcing of certain telecommunication services; definitions.
  
  
• 4
  Tax bracket schedule.
  
  
• 4.1
  Rate of tax imposed from July 15, 2006 through September 30, 2006.
  
  
• 5
  Transitional provisions.
  
  
• 6
  Imposition of compensating use tax.
  
  
• 7
  Special rules for computing price and consideration.
  
  
• 7.1
  Sales tax imposed on sale of certain race horses; refunds, certain.
  
  
• 8.1
  Exemption for certain medical supplies, equipment; definitions.
  
  
• 8.2
  Food items, certain, exemption from tax; definitions.
  
  
• 8.3
  Food sold in schools
  
  
• 8.4
  Clothing, footwear, exemption from tax; definitions.
  
  
• 8.5
  Newspapers, magazines, periodicals, certain, exemptions from tax.
  
  
• 8.6
  Casual sales, exemption from tax.
  
  
• 8.7
  Utilities.
  
  
• 8.8
  Motor, airplane or railroad fuels.
  
  
• 8.9
  Exemption for certain sales from coin-operated vending machines.
  
  
• 8.10
  Sales not within taxing power of state
  
  
• 8.11
  Transportation charges, exceptions.
  
  
• 8.12
  Tax exemption for marine terminal services, certain vessels
  
  
• 8.13
  Sales, use tax exempt, machinery, apparatus, etc.
  
  
• 8.14
  Sales of tangible personal, digital property for use in R&D exempt, exceptions.
  
  
• 8.15
  Exemption from taxation for certain wrapping supplies.
  
  
• 8.16
  Tangible personal property, etc. for use on farms, exceptions; terms defined.
  
  
• 8.16a
  Rules, regulations.
  
  
• 8.17
  Tangible personal property sold by mortician, undertaker or funeral director
  
  
• 8.18
  Films, records, etc. used through medium of theaters, radio and television broadcasting stations
  
  
• 8.19
  Property taxable under municipal ordinance.
  
  
• 8.20
  Materials used to induce or cause refining or chemical process
  
  
• 8.21
  School textbooks, exemption from tax.
  
  
• 8.22
  Sales tax exemption for certain services, supplies to certain exempt organizations.
  
  
• 8.25
  Bible or similar sacred scripture
  
  
• 8.26
  Flags of the United States of America or State of New Jersey
  
  
• 8.27
  Locomotives, railroad cars, other railroad rolling stock and related materials
  
  
• 8.28
  Buses for public transportation
  
  
• 8.29
  Sales tax exemptions
  
  
• 8.30
  Advertising to be published in a newspaper
  
  
• 8.32
  Gold or silver and storage
  
  
• 8.33
  Solar energy devices or systems
  
  
• 8.35
  Exemption for receipts from aircraft sales, repairs.
  
  
• 8.36
  Recycling, treatment, conveyance equipment, exemption from tax.
  
  
• 8.39
  Certain printed advertising material receipts, exemption from tax.
  
  
• 8.41
  Commercial vehicles, certain services or repairs
  
  
• 8.42
  Commercial vehicles, certain rentals, etc.
  
  
• 8.43
  Commercial vehicles, certain; sales, leases, repairs
  
  
• 8.44
  Disposable household paper products exemption
  
  
• 8.45
  One-half sales tax rate, counties, certain.
  
  
• 8.46
  Receipts from sale, exchange, delivery, use of electricity; purchase or use of natural gas or utility service.
  
  
• 8.47
  Energy and utility service, certain, exempt sales, refunds.
  
  
• 8.47a
  Annual review of financial records of certain manufacturing facilities.
  
  
• 8.48
  Imprinting services on manufacturing equipment, exempt.
  
  
• 8.49
  Film and video industry, sales, use tax exemptions.
  
  
• 8.50
  Short title; receipts from sales of firearm trigger locks, tax exempt
  
  
• 8.51
  Short title; receipts from sales of firearm vaults, tax exempt
  
  
• 8.52
  Certain receipts for purchase, repair of limousine, tax exempt
  
  
• 8.53
  Rentals between certain closely related business entities, exemption
  
  
• 8.54
  Residential veterans' facilities, sales, certain, exempt from sales and use tax.
  
  
• 8.55
  Exemption from sales tax for zero emission vehicles.
  
  
• 8.56
  Certain prewritten software, exemption from tax; definitions.
  
  
• 8.57
  Sale-leaseback transaction, exemption from tax.
  
  
• 8.58
  Coin-operated telephone service receipts exempt.
  
  
• 8.59
  Receipts from certain telecommunications services exempt.
  
  
• 8.60
  Exemption of certain receipts to, by postconsumer manufacturing facility from certain taxes.
  
  
• 9
  Exempt organizations.
  
  
• 10
  Sale of motor vehicle, aircraft, boat, vessel, exemption from tax.
  
  
• 11
  Certain uses of property exempt from tax.
  
  
• 12
  Collection of tax from customer.
  
  
• 12.1
  Deduction from taxable sales for bad debts.
  
  
• 13
  Tax payment prerequisite to registration
  
  
• 14
  Liability for tax.
  
  
• 14.1
  Tax treatment of certain purchases of natural gas, "eligible person" defined.
  
  
• 15
  Certificate of registration; streamlined methods.
  
  
• 16
  Records to be kept.
  
  
• 17
  Returns; streamlined systems; amnesty.
  
  
• 18
  Payment of tax.
  
  
• 19
  Determination of tax
  
  
• 20
  Refunds, credit.
  
  
• 20.1
  Credits for certain payments by remitters; no credit for certain tax payments.
  
  
• 21
  Review of director's decision
  
  
• 22
  Proceedings to recover tax
  
  
• 23
  Actions for collection of tax
  
  
• 24
  General powers of the director.
  
  
• 24.1
  Retail sales tax in fourth class cities; collection and administration by director; vendor liability.
  
  
• 25
  Reference to tax
  
  
• 26
  Penalties and interest
  
  
• 27
  Notice and limitations of time
  
  
• 28
  Uniform act
  
  
• 28.1
  Effective date of rate change; conformance with Streamlined Agreement.
  
  
• 28.2
  Application of definition of "lease or rental."
  
  
• 29
  Severability clause
  
  
• 37
  Sales and Use Tax Review Commission.
  
  
• 38
  Legislation review process.
  
  
• 39
  Review of legislation.
  
  
• 40
  Support to commission.
  
  
• 41
  Meetings, hearings.
  
  
• 42
  Rules, regulations.
  
  
• 43
  Annual report.
  
  
• 44
  Short title.
  
  
• 45
  Definitions relative to "Uniform Sales and Tax Administration Act.
  
  
• 46
  Legislative findings.
  
  
• 47
  Entry into multistate discussions.
  
  
• 48
  Entry into Streamlined Sales and Use Tax Agreement authorized.
  
  
• 49
  Existing law unaffected.
  
  
• 50
  Requirements for entry into agreement.
  
  
• 51
  Purpose of Agreement.
  
  
• 52
  Agreement binds, inures to benefit of member states.
  
  
• 53
  Certified service provider serves as agent of a seller.
  
  
• 54
  "Streamlined Sales Tax Fund;" use, administration.
  
  
• 55
  Quarterly reports of certain revenues under the Streamlined Agreement.
  
  
• Back to top

---

• Chapter 32D

• 1
  State hotel and motel occupancy fee.
  
  
• 2
  Collection, administration of fee; liability for fees.
  
  
• Back to top

---

• Chapter 32E

• 1
  Tax imposed on gross receipts from cosmetic medical procedure; definitions; liability for tax.
  
  
• Back to top

---

• Chapter 32F

• 2
  Disbursement, use of fees.
  
  
• Back to top

---

• Chapter 33

• 1
  Definitions
  
  
• 2
  Jurisdiction of tax court
  
  
• 3
  Rights and remedies under prior acts saved
  
  
• 4
  Repeal of certain tax acts; taxes and liens thereunder discharged
  
  
• 5
  Powers of comptroller exercised by tax commissioner
  
  
• 6
  Books, records and documents; custody
  
  
• 7
  Records kept by tax commissioner
  
  
• 8
  Returns of appraisers and other data as privileged communications
  
  
• 9
  Appraisers and employees; employment by tax commissioner
  
  
• 9.1
  District supervisor in Inheritance Tax Division; residence qualification
  
  
• 10
  Apportionment of tax receipts to counties
  
  
• 11
  Certain officers and employees; retention
  
  
• 12
  Commissioner may abolish unnecessary positions
  
  
• 14
  Annual report
  
  
• Back to top

---

• Chapter 34

• 1
  Transfers taxable.
  
  
• 1.1
  Irrevocable disposition of reserved income, rights, etc., over property transferred 3 years prior to death
  
  
• 2
  Transfer inheritance tax; phase-out.
  
  
• 2.1
  Mutually acknowledged relationship of parent and child; stepchildren
  
  
• 3
  Ratio tax on transfer of property on nonresident
  
  
• 4
  Exemptions.
  
  
• 5
  Deductions to ascertain market value
  
  
• 6
  Appointment of appraisers
  
  
• 7
  Compensation of appraisers
  
  
• 8
  Misconduct of appraiser; penalty
  
  
• 9
  Making appraisement; notice of; taking evidence; report
  
  
• 10
  Failure to testify before appraiser; penalty
  
  
• 12
  Levying the tax; notice to parties interested
  
  
• 13
  Appeal of appraisement, assessment.
  
  
• Back to top

---

• Chapter 35

• 1
  Date when tax due
  
  
• 2
  Tax, how payable; liability for nonpayment
  
  
• 3
  Delay in payment; penalty; reduction of penalty; interest; postponement as to estate of member of armed forces
  
  
• 4
  Bond required when payment delayed
  
  
• 4.1
  Death of person caused by wrongful act, neglect or default; compensation; failure to timely pay tax; interest and bond
  
  
• 5
  Lien of tax; duration
  
  
• 5.1
  Limitation of time for commencing proceedings to collect inheritance tax
  
  
• 5.2
  Effective date
  
  
• 6
  Deduction or collection of tax prior to distribution
  
  
• 7
  Sale of property to pay tax
  
  
• 8
  Payment of taxes collected by executor; receipt
  
  
• 9
  Statement of payment of or exemption from tax; issuance; record
  
  
• 10
  Refund of erroneous tax payment
  
  
• 10.1
  Applicability
  
  
• 11
  Refund when debts proved after legacies and distributive shares paid
  
  
• 12
  Notice of transfer of realty filed with tax commissioner
  
  
• 13
  Report of probate or grant of letters; penalty
  
  
• 14
  Search of records of Clerk of Superior Court or surrogate of county
  
  
• 15
  Action to compel payment of taxes
  
  
• 16
  Attorney general to prosecute action against tax delinquent
  
  
• 17
  Information as to property taxable; reward to informant
  
  
• 18
  Payment of reward to informant
  
  
• 19
  Transfer of assets
  
  
• 20
  Penalty for failure to notify or obtain consent of tax commissioner
  
  
• 21
  Transfer of stock of domestic corporation; notice and consent required; penalty
  
  
• 22
  Transfer of collateral; consent of tax commissioner
  
  
• 23
  Consents to transfer assets
  
  
• Back to top

---

• Chapter 36

• 1
  Vested remainders after estate for life or years
  
  
• 2
  Valuation of estates for life or years
  
  
• 3
  Executory devises or contingent or defeasible estates in expectancy
  
  
• 4
  Estates subject to a power of appointment
  
  
• 5
  Taxes on executory devises, contingent future estates, estates subject to power of appointment; when payable
  
  
• 6
  Composition of taxes in certain estates; bond in lieu of present payment
  
  
• 7
  Executor or trustee not to deliver property until tax paid
  
  
• Back to top

---

• Chapter 37

• 1
  Definitions
  
  
• 2
  Construction
  
  
• 3
  Application of chapter; reciprocity
  
  
• 4
  Original grant of letters; notice to domiciliary state
  
  
• 5
  Proof of payment of death taxes of domiciliary state
  
  
• 6
  Failure to prove tax payment; notice to domiciliary state
  
  
• 7
  Enforcement of tax; action for accounting; remission of intangibles
  
  
• 8
  Final accounting not allowed until taxes paid
  
  
• Back to top

---

• Chapter 38

• 1
  Imposition of tax; amount.
  
  
• 2
  Additional tax in certain cases
  
  
• 3
  Reduction of tax; refund; time for filing application for refund
  
  
• 4
  Taxation of future interests after estate tax paid; credit
  
  
• 5
  Estate taxes due upon date of death, extension, interest
  
  
• 6
  Assessment and collection; disposition of proceeds; executors personally liable; liens.
  
  
• 7
  Copy of federal estate tax; alternate forms.
  
  
• 10
  Jurisdiction of tax court; claim for refund.
  
  
• 11
  Funds out of which tax is payable
  
  
• 12
  Certificate of inheritance withheld until tax paid; exception
  
  
• 13
  Purpose of chapter; liberal construction
  
  
• 14
  Estates subject to tax
  
  
• 15
  Constitutional construction
  
  
• 16
  Other state taxes and liens unaffected
  
  
• Back to top

---

• Chapter 38A

• 1
  Reasonable doubt as to domicile of decedent; settlement
  
  
• 2
  Effective date
  
  
• 3
  Compromise and settlement of certain tax claims or liens; waiver of defenses
  
  
• 4
  Payment pursuant to compromise
  
  
• 5
  Act cumulative; liberal construction
  
  
• 6
  Partial invalidity
  
  
• Back to top

---

• Chapter 39

• 66
  Motor fuel tax refunds.
  
  
• 71
  Distribution of moneys.
  
  
• 71.1
  Funds for highway bonds
  
  
• 101
  Short title.
  
  
• 102
  Definitions relative to taxation of motor fuels.
  
  
• 103
  Tax imposed on fuel used, consumed in State.
  
  
• 104
  Measurement by invoiced gallons of fuel removed.
  
  
• 105
  Records of fuel received, sold, used; report.
  
  
• 106
  Report to director.
  
  
• 107
  Transporter reports, registration of fuel conveyance.
  
  
• 108
  Licenses required for retail sale of fuel.
  
  
• 109
  Terminal operator's license required, report.
  
  
• 110
  Fuel presumed to be used, consumed on State highways to propel motor vehicles.
  
  
• 111
  Excise tax imposed, determination of liability.
  
  
• 112
  Exemptions from tax.
  
  
• 113
  Tax exemption for certain sales; documentation from seller required.
  
  
• 114
  Procedure for claiming a refund.
  
  
• 115
  Personal liability for tax imposed, precollected, paid.
  
  
• 116
  Responsibility for precollection for fuel imported from another state.
  
  
• 117
  Import verification number required, certain circumstances.
  
  
• 118
  Elections permitted by certain suppliers.
  
  
• 119
  Precollection remittance to State by person removing fuel from facility.
  
  
• 120
  Liability for tax by terminal operator; exemptions.
  
  
• 121
  Election as to timing of remittance by licensed distributor.
  
  
• 122
  Evidence presented by purchaser.
  
  
• 123
  Fiduciary duty of supplier to remit tax.
  
  
• 124
  Eligibility of supplier for credit.
  
  
• 125
  Tax remitted by electronic fund transfer.
  
  
• 126
  Liability for tax upon delivery; exemptions.
  
  
• 127
  Final report.
  
  
• 128
  Application for license; fee, term.
  
  
• 129
  Deposits in lieu of bonds.
  
  
• 130
  Supplier's license, permissive supplier's license, posting of bond.
  
  
• 131
  Terminal operator's license.
  
  
• 132
  Report of deliveries of fuel in bulk.
  
  
• 133
  Distributor's license.
  
  
• 134
  Bond posted by distributor.
  
  
• 135
  Issuance of license.
  
  
• 136
  Suspension, revocation of license.
  
  
• 137
  Tax due, payable on 20th day of month.
  
  
• 138
  Provision of shipping document to driver of transportation vehicle.
  
  
• 139
  Requirements for transportation of fuel on public highways.
  
  
• 140
  Reliance on representation of transporter, shipper, agent.
  
  
• 141
  Payment of tax required.
  
  
• 142
  Requirements for operation of fuel transportation vehicle.
  
  
• 143
  Conditions for entering onto State highways transporting fuel.
  
  
• 144
  Prohibited use of dyed fuel.
  
  
• 145
  Notice provided.
  
  
• 146
  Inspections permitted by director.
  
  
• 147
  Audit, examination authorized.
  
  
• 148
  Additional powers of director.
  
  
• 149
  Disposition of moneys received from taxes on aircraft fuel.
  
  
• 150
  Tax on fuel held in storage.
  
  
• Back to top

---

• Chapter 39A

• 1
  Short title
  
  
• 1.1
  Operation, effect of 1995 amendments
  
  
• 2
  Definitions.
  
  
• 3
  User's tax
  
  
• 4
  Quarterly reports; exemptions
  
  
• 5
  Quarterly payments; calculation
  
  
• 6
  Computation of fuel use; records
  
  
• 8
  Credit for motor fuel tax paid
  
  
• 9
  Records
  
  
• 10
  Identification cards, markers; registration fee; permit; revocation
  
  
• 11
  Examination of returns, assessment of additional taxes, etc.
  
  
• 19
  Claim for refund
  
  
• 20
  False statements; violations; penalties
  
  
• 21
  Additional taxes and fees
  
  
• 22
  Enforcement assistance
  
  
• 23
  Availability of records of other agencies
  
  
• 24
  Regulations, International Fuel Tax Agreement
  
  
• 29
  "Motor fuel use tax distribution fund" created
  
  
• Back to top

---

• Chapter 40A

• 1
  Short title
  
  
• 2
  Cigarette tax definitions.
  
  
• 3
  Licenses required
  
  
• 4
  License; issuance, fees
  
  
• 4.1
  Sign required; violations, penalties.
  
  
• 4.2
  Sale of single, less than packs of 20; violations, fine.
  
  
• 4.3
  Enforcement of single, less than packs of 20 sale violations.
  
  
• 5
  Revocation of license
  
  
• 6
  License required in addition to other license
  
  
• 7
  Reports required; penalty required for not filing reports
  
  
• 8
  Tax imposed; rate.
  
  
• 9
  Sales to the State and political subdivisions of the State
  
  
• 9.1
  Sales by licensed manufacturers to licensed distributors
  
  
• 10
  Sales exempt from taxes
  
  
• 11
  Director to provide revenue stamps.
  
  
• 11.1
  Cost study
  
  
• 12
  Distributors shall not sell stamps; exceptions
  
  
• 13
  Credit sales of revenue stamps
  
  
• 14
  Manner of affixing stamps
  
  
• 15
  Distributors to affix stamps.
  
  
• 16
  Nonacceptance of unstamped, illegally stamped cigarettes.
  
  
• 17
  Use of stamp metering machine.
  
  
• 18
  Sale of stamps to out-of-State distributors
  
  
• 19
  Redemption and refund of stamps
  
  
• 20
  Power of director to administer act
  
  
• 21
  State Tax Uniform Procedure Law applicable
  
  
• 22
  Power to appoint assistants; special agents; powers
  
  
• 23
  Records to be kept by taxpayer; inventories
  
  
• 24
  Penalties, disposition of penalties, costs and expenses
  
  
• 24.1
  Penalty for selling cigarettes not of employer's manufacture
  
  
• 25
  Possessing cigarettes not bearing required revenue stamps.
  
  
• 26
  Refusal or failure to produce records
  
  
• 27
  Interfering with administration of the act
  
  
• 28
  Sale of cigarettes without required stamp, violations, fine.
  
  
• 28.1
  Possession of cigarettes without proper stamp, violations, fine.
  
  
• 29
  Forging or counterfeiting revenue stamps
  
  
• 30
  Unstamped cigarettes subject to confiscation.
  
  
• 32
  Records; possession and transportation of unstamped cigarettes; seizure and confiscation of vessel or vehicles.
  
  
• 32.1
  Cigarette vending machines, certain circumstances, seized, sealed.
  
  
• 37
  Proceeds of the collection of taxes and license fees to be paid to State Treasurer
  
  
• 37.1
  Cancer Research Fund
  
  
• 38
  Appropriation for enforcement of act
  
  
• 39
  Appropriation for refund claims
  
  
• 40
  Powers of director upon approval of act
  
  
• 41
  Constitutionality
  
  
• 42
  Repealer
  
  
• 43
  Effective date
  
  
• 44
  Advertisements; penalties therefor
  
  
• 45
  Tobacco industry advisory council; membership; report
  
  
• 46
  Short title.
  
  
• 47
  Findings, declarations relative to out-of-State cigarette sales.
  
  
• 48
  "Face-to-face sale" defined.
  
  
• 49
  Conditions for non-face-to-face sale of cigarettes.
  
  
• 50
  Additional penalties, schedule.
  
  
• 51
  Annual report.
  
  
• 52
  Vending machine sales unaffected.
  
  
• 53
  Other laws applicable.
  
  
• 54
  Short title.
  
  
• 55
  Findings, declarations relative to reduced cigarette ignition propensity.
  
  
• 56
  Definitions relative to reduced cigarette ignition propensity.
  
  
• 57
  Testing, certification required for sale of cigarettes; exceptions.
  
  
• 58
  Certification submitted to director by manufacturer; "Reduced Cigarette Ignition Propensity and Firefighter Protection Act Enforcement Fund."
  
  
• 59
  Marking of cigarettes as certified.
  
  
• 61
  Rules, regulations.
  
  
• 62
  Procedures for enforcement.
  
  
• 63
  "Fire Prevention and Public Safety Fund."
  
  
• 64
  Construction of act as to foreign sales.
  
  
• 65
  Preemption by adoption of federal standard.
  
  
• 66
  Conflicting local ordinances, preemption.
  
  
• Back to top

---

• Chapter 40B

• 1
  Short title
  
  
• 2
  Definitions.
  
  
• 3
  Tax of 30 percent imposed on wholesale sale, use, distribution of tobacco product.
  
  
• 3.1
  Tax imposed upon sale, use, distribution of moist snuff.
  
  
• 4
  Payment of tax by distributor, wholesaler.
  
  
• 5
  Liability for payment of tax.
  
  
• 6
  Filing of certificate of registration, issuance of certificate of authority.
  
  
• 7
  Records of charges, amounts to be kept by distributor, wholesaler.
  
  
• 8
  Contents of return.
  
  
• 9
  Payment of taxes; bond; security.
  
  
• 10
  Estimation of taxes; notice of determination.
  
  
• 11
  Taxes governed by Tax Uniform Procedure Law
  
  
• 12
  Powers of director.
  
  
• 13
  Penalties and interest for failure to file return, pay taxes
  
  
• 14
  Appeal to tax court; claim for refund.
  
  
• Back to top

---

• Chapter 41

• 1
  Short title
  
  
• 2
  Definitions
  
  
• 3
  Interest of employees in alcoholic beverage business prohibited; suspension or dismissal
  
  
• 4
  Expense of administration; appropriations
  
  
• 5
  Disposition of taxes, penalties, and interest; credited to state
  
  
• Back to top

---

• Chapter 42

• 1
  Administrative powers; regulations; requiring bond; certificate of compliance; report on status of bond
  
  
• 2
  Examination of papers and premises; oaths; re-examination
  
  
• 3
  Hearings
  
  
• 4
  Subpoenas for witnesses; fees
  
  
• 5
  Procedure to compel witnesses to attend and to testify
  
  
• 6
  Deputies and other employees; appointment; tenure
  
  
• 7
  Dismissal of employees
  
  
• Back to top

---

• Chapter 43

• 1
  Tax rates.
  
  
• 1.1
  Deposit of tax collected in Alcohol Education, Rehabilitation and Enforcement Fund
  
  
• 1.2
  Rules, regulations
  
  
• 1.3
  Allocation of amounts collected
  
  
• 2
  No tax on beverages shipped out of state; exception
  
  
• 2.1
  Army or Navy personnel organizations, sales to not taxable
  
  
• 3
  Tax to be paid but once
  
  
• 4
  Sale of alcoholic beverage warehouse receipts not taxable sales
  
  
• 5
  Cancellation of sale or destruction of alcoholic beverages; credit or refund of tax
  
  
• 6
  Tax upon alcoholic beverages involved in illegal acts; persons liable; estimate of tax liability; other provisions invoked
  
  
• Back to top

---

• Chapter 44

• 1
  When tax due and payable; penalties; exception
  
  
• 2
  Tax a debt; proceedings to recover; preferred in insolvency; certificate of indebtedness
  
  
• 2.1
  Additional or alternative remedy for enforcement of lien; warrant by Commissioner; procedure
  
  
• 3
  Certification of debt; judgment; docket; procedure thereon
  
  
• 4
  Release of lien; reassessment of tax or penalty; payment; satisfaction of judgment; joint and several liability
  
  
• 5
  Compromise of claims
  
  
• 5.1
  Compromise or cancellation of tax
  
  
• 6
  Certificate to issuing authorities; fee
  
  
• Back to top

---

• Chapter 45

• 1
  Bi-monthly reports to director; payment of tax; failure to file; penalty; remission
  
  
• 2
  Records
  
  
• 3
  Commissioner's records; authentication; confidential character; use in court
  
  
• 4
  Preservation of reports
  
  
• 5
  Examination, assessment, protest
  
  
• 6
  Claim for refund.
  
  
• 7
  Service of notice; presumptive evidence
  
  
• Back to top

---

• Chapter 46

• 1
  Appeals from decisions of Director of Division of Taxation
  
  
• 2
  Refunds upon appeal
  
  
• Back to top

---

• Chapter 47

• 3
  Failure to file report; filing of false or fraudulent report
  
  
• 4
  False swearing; false testimony; misdemeanor
  
  
• 5
  Sales and deliveries prohibited unless tax paid or secured; misdemeanor
  
  
• 6
  Punishment for violation
  
  
• 7
  Suspension or revocation of license
  
  
• 8
  Gift or gratuity to commissioner or employee
  
  
• Back to top

---

• Chapter 47A

• 1
  Short title
  
  
• 2
  Definitions
  
  
• 3
  Imposition of tax; rate
  
  
• 4
  Single payment; tax as levy on grower
  
  
• 5
  Liability of state and municipalities
  
  
• 6
  Collection by distributor; liability for tax
  
  
• 7
  Report of distributor; contents; payment of tax
  
  
• 8
  Record of poultry feed; inspection
  
  
• 9
  Violations; penalties; enforcement
  
  
• 10
  Continued violations; injunction
  
  
• 11
  Deposit of moneys; appropriations; purposes of use
  
  
• 12
  Poultry products promotion council; membership; qualifications; appointments; term; vacancies; compensation
  
  
• 13
  Organization of council; election of officers; quorum
  
  
• 14
  Rules and regulations; employment of personnel; duties and compensation; records of council; annual report
  
  
• 15
  Estimate of revenues; submission to state board of agriculture; inclusion in budget
  
  
• 16
  Promotion programs
  
  
• 17
  Appropriation
  
  
• 18
  Effective and operative dates
  
  
• Back to top

---

• Chapter 47B

• 1
  Title
  
  
• 2
  Definitions
  
  
• 3
  Excise tax
  
  
• 4
  Single payment of tax; liability of grower
  
  
• 5
  Distributors to collect tax; exception
  
  
• 6
  Payment of tax; report
  
  
• 7
  Records of distributor
  
  
• 8
  Violations; penalty
  
  
• 9
  Injunction
  
  
• 10
  Seed potato tax account; expenditures
  
  
• 11
  Council; qualifications; term; vacancies; compensation
  
  
• 12
  Organization of council
  
  
• 13
  Rules and regulations; employment; records; report
  
  
• 14
  Estimate of revenues
  
  
• 15
  Promotion of industry
  
  
• 16
  Appropriation
  
  
• 17
  Effective date
  
  
• Back to top

---

• Chapter 47C

• 1
  Title
  
  
• 2
  Definitions
  
  
• 3
  Excise tax
  
  
• 4
  Single payment of tax; liability of grower
  
  
• 5
  Liability of state and municipalities
  
  
• 6
  Collection by distributor, processor, grower-distributor or farmers market; liability for tax
  
  
• 7
  Report accompanying payment of tax
  
  
• 8
  Record of asparagus handled; inspection
  
  
• 9
  Violations; penalties; enforcement
  
  
• 10
  Continued violations; injunction
  
  
• 11
  Collection of tax by department; enforcement of act
  
  
• 12
  Deposit of moneys; appropriation and use; purposes
  
  
• 13
  Asparagus Industry Council; membership; appointment; term; vacancies; compensation
  
  
• 14
  Organization of council
  
  
• 15
  Rules and regulations; employment of personnel; records; annual report
  
  
• 16
  Estimate of revenues; submission to department of agriculture; inclusion in budget
  
  
• 17
  Appropriation
  
  
• Back to top

---

• Chapter 47D

• 1
  Short title
  
  
• 2
  Definitions
  
  
• 3
  Imposition of tax; rate; exemption
  
  
• 4
  Report of grower; payment of tax
  
  
• 5
  Form of report; contents
  
  
• 6
  Record of apples produced; inspection
  
  
• 7
  Violations; penalties; enforcement
  
  
• 8
  Continued violations; injunction
  
  
• 9
  Collection of tax by department; enforcement
  
  
• 10
  Deposit of moneys; appropriations; purposes of use
  
  
• 11
  Apple industry council; membership; appointments; terms; vacancies
  
  
• 12
  Compensation of council members
  
  
• 13
  Organization of council; election of officers; quorum
  
  
• 14
  Rules and regulations; employment of personnel; duties and compensation; records of council; annual report
  
  
• 15
  Budget request
  
  
• 16
  Appropriation
  
  
• Back to top

---

• Chapter 47E

• 1
  Short title
  
  
• 2
  Definitions
  
  
• 3
  Imposition of assessment; rate; liability
  
  
• 4
  Report of distributor, processor, grower-distributor or farmers market; payment of assessment
  
  
• 5
  Form of report; contents
  
  
• 6
  Record of sweet potatoes handled; inspection
  
  
• 7
  Violations; penalty; enforcement
  
  
• 8
  Continued violations; injunction
  
  
• 9
  Collection of assessment by commission; enforcement
  
  
• 10
  Deposit of moneys; appropriations; purpose of use
  
  
• 11
  Sweet potato industry commission; membership; appointments; terms; vacancies
  
  
• 12
  Compensation
  
  
• 13
  Organization of commission; election of officers; quorum
  
  
• 14
  Rules and regulations; employment of personnel; records of proceedings; annual report
  
  
• 15
  Budget request
  
  
• 16
  Appropriation
  
  
• 17
  Continuation of program; referendum
  
  
• Back to top

---

• Chapter 48

• 1
  Short title
  
  
• 2
  Definitions.
  
  
• 3
  Purpose of subtitle
  
  
• 4
  Application of subtitle
  
  
• 4.1
  Tax payments by electronic funds transfer; definitions.
  
  
• 4.2
  Definitions relative to establishment of automated State tax payment system.
  
  
• 4.3
  Establishment of card payment, electronic funds transfer system.
  
  
• 4.4
  Assessment, collection of service charges.
  
  
• 5
  Other remedies unaffected
  
  
• 6
  Preparation of statements of taxpayers' rights
  
  
• 7
  Applicability of act
  
  
• Back to top

---

• Chapter 49

• 1
  Tax a debt and lien; preference; proceeds paid to commissioner
  
  
• 2
  Security for payment of tax
  
  
• 3
  Interest, penalty on unpaid tax
  
  
• 3.1
  Date deemed delivery date, acceptable methods of filing; transmittal as filing.
  
  
• 4
  Late filing penalty.
  
  
• 4.1
  Violations of registration requirements; penalties.
  
  
• 5
  Arbitrary assessment where taxpayer withholds report
  
  
• 6
  Examination of return, report; assessment of additional tax
  
  
• 7
  Arbitrary assessment where taxpayer intends absconding; concealment; immediate payment demanded
  
  
• 8
  Payment of special assessments; fifteen-day period
  
  
• 9
  Penalty for nonpayment of special assessment
  
  
• 9.1
  50% of assessment for civil fraud
  
  
• 10
  Penalties, interest, collection costs as part of tax.
  
  
• 11
  Remittance, waiving of penalty
  
  
• 12
  Alternate remedy, effect of judgment, procedure
  
  
• 12.1
  Fees for cost of collection.
  
  
• 12.2
  Agreements for collection
  
  
• 12.3
  Compensation for debt collection services
  
  
• 12.4
  Provision of taxpayer information
  
  
• 12.5
  Regulations
  
  
• 12.6
  Division of Taxation fee for returned check
  
  
• 12.7
  Reciprocal debt collection agreement with federal government.
  
  
• 12.8
  Definitions relative to reciprocal debt collection agreement.
  
  
• 12.9
  Powers of federal official.
  
  
• 12.10
  Certification by federal official to State Treasurer.
  
  
• 12.11
  Powers of State Treasurer.
  
  
• 12.12
  Certification by State Treasurer to federal official.
  
  
• 13
  Release of property from lien
  
  
• 13a
  Levy, sale of property of person liable for any State tax
  
  
• 13.1
  Reinstatement of corporation, procedure
  
  
• 14
  Filing of refund claim.
  
  
• 15
  Examination of claim for refund
  
  
• 15.1
  Interest on overpayment
  
  
• 16
  Refund, credit to taxpayer
  
  
• 17
  Repayment of deposit; application of deposit, refund to indebtedness
  
  
• 18
  Filing of protest
  
  
• 19
  Set off against contract payment tax; notification
  
  
• 20
  Set-off for partner, shareholder; notification
  
  
• Back to top

---

• Chapter 50

• 1
  General powers of commissioner
  
  
• 2
  Examination, investigation
  
  
• 2.1
  Agent of taxpayer; written authorization; display to representative of division of taxation
  
  
• 2.2
  Taxpayer interview
  
  
• 3
  Hearings
  
  
• 4
  Issuance of subpoenas; fees
  
  
• 5
  Procedure to compel witnesses to attend and to testify
  
  
• 6
  Service of notice
  
  
• 6.1
  Notices of assessment, rights of taxpayers
  
  
• 7
  Commissioner's records; authentication; fee
  
  
• 8
  Confidentiality.
  
  
• 9
  Certain officers entitled to examine records.
  
  
• 9.1
  Report to aid study of past, present discrimination in State employment and contracting, tax information, certain.
  
  
• 10
  Reports preserved for two years
  
  
• 12
  Definitions
  
  
• 13
  Merger, consolidations; dissolutions; conditions
  
  
• 14
  Certificates, various; Secretary of State's duties
  
  
• 15
  Issuance of tax certificate
  
  
• 16
  Required evidence
  
  
• 17
  Undertaking, certification executed under oath
  
  
• 18
  Personal liability for violations or false certification
  
  
• 19
  Repeals
  
  
• 20
  Tax preparer to sign return, provide tax identification number
  
  
• 21
  Failure to follow provisions of State Tax Uniform Procedure Law
  
  
• 22
  Reproduction admissible in evidence
  
  
• 23
  Write off of debts classified uncollectible
  
  
• 24
  Definitions relative to State agency information.
  
  
• 25
  Information required by State agency
  
  
• 26
  Information furnished by State agency.
  
  
• 26.1
  Preliminary notice to business entity.
  
  
• 26.2
  Responsibility of State agency concerning identification of licensees.
  
  
• 26.3
  Review, verification of tax compliance status.
  
  
• 27
  Information, report not government record, confidentiality.
  
  
• 28
  Issuance of alcoholic beverage retail licensee clearance certificate, conditions.
  
  
• 29
  Authority to sell, transfer, assign right, title, interest in State tax indebtedness, taxpayer rights.
  
  
• 30
  Sale, transfer, assignment to highest bidder.
  
  
• 31
  Entitlement to remedies.
  
  
• 32
  Provision of taxpayer information, confidentiality.
  
  
• 33
  Warrant of satisfaction.
  
  
• 34
  Deposit of proceeds.
  
  
• 35
  Authority of director.
  
  
• 36
  Immunity from damages.
  
  
• 37
  Definitions relative to reporting of certain account information by financial institutions; report requirements.
  
  
• 38
  Notification to director of proposed sale, transfer, assignment of business assets; claim for State taxes.
  
  
• 39
  Tax clearance certificate required for certain awards; incentive.
  
  
• Back to top

---

• Chapter 51A

• 1
  Review of judgment, action or determination of county board of taxation
  
  
• 2
  Direct appeal to tax court in certain cases
  
  
• 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
  
  
• 4
  Review and revision of equalization tables
  
  
• 5
  Service of copies of complaint, copies of judgment, notices and notice of withdrawal or dismissal of complaint
  
  
• 6
  Judgment revising taxable value of property; reduction of value; applicability of section
  
  
• 7
  Correction of errors
  
  
• 8
  Conclusiveness of judgment; changes in value; effect of revaluation program
  
  
• 9
  Time for taking real property tax cases to Tax Court
  
  
• 10
  Fees
  
  
• 11
  Complaint; contents; form; service; and practice
  
  
• 12
  Designation of certain cases
  
  
• 13
  Appeals in general
  
  
• 14
  Time
  
  
• 15
  Collection; bond; exception
  
  
• 16
  Appeal exclusive remedy of taxpayer
  
  
• 17
  Special rule for appeals by municipality pursuant to section 6 of P.L. 1940, c. 4 (C. 54:30A-21)
  
  
• 18
  Complaint; contents; form; service; practice
  
  
• 19
  Fees
  
  
• 20
  Condition to prosecuting appeal under section 31 of P.L. 1941, c. 291 (C. 54:29A-31)
  
  
• 21
  Laws repealed
  
  
• 22
  Awarding of costs to prevailing taxpayer
  
  
• 23
  Action for damages by taxpayer
  
  
• Back to top

---

• Chapter 52

• 5
  Charges under other Titles
  
  
• 6
  Disorderly persons offenses
  
  
• 7
  Providing false information
  
  
• 8
  Failure to file return
  
  
• 9
  Failure to pay
  
  
• 10
  Filing of fraudulent return
  
  
• 11
  Assisting in preparation of fraudulent return
  
  
• 12
  Failure to maintain books, records
  
  
• 13
  Engaging in conduct requiring registration licensure without same
  
  
• 14
  Failure to collect, withhold State tax
  
  
• 15
  Failure to turn over collected, withheld tax
  
  
• 16
  Operating under voided corporate charter
  
  
• 17
  Dealing with unlicensed person
  
  
• 18
  Possession of goods without paying tax
  
  
• 19
  False testimony; verification of false statements
  
  
• Back to top

---

• Chapter 53

• 1
  Authorization for director to enter; standards
  
  
• 2
  Agreement without any liability or series of agreements for single period; authorization
  
  
• 3
  Relation to total tax liability or to one or more separate items
  
  
• 4
  Finality and conclusiveness of closing agreement
  
  
• 5
  Request for closing agreement; time for submission for prior taxable period; forms; procedure
  
  
• 6
  Tax, deficiency or overpayment; assessment, collection, credit or refund
  
  
• 7
  Compromise of liability, time for payment of liability
  
  
• 8
  Penalties and liabilities; allowable subjects of compromise
  
  
• 9
  Compromise agreement
  
  
• 10
  Offers in compromise; submission; forms; remittance or deposit
  
  
• 11
  Stay of collection of tax liability
  
  
• 12
  Acceptance of offer in compromise; notice; conditions
  
  
• 13
  Withdrawal or rejection; disposition of tendered amount
  
  
• 14
  Opinion of attorney general on compromise; necessity; contents; exceptions
  
  
• 15
  Waiver of statute of limitations by taxpayer
  
  
• 16
  90-day amnesty period
  
  
• 17
  Three month amnesty period; applicability, procedure.
  
  
• 18
  State tax amnesty period in 2002 established.
  
  
• 19
  Establishment of State tax amnesty period.