New Jersey Statutes

TITLE 54 - TAXATION

Section 54:1
- 54:1-1 - State tax department continued; "department" defined
- 54:1-100 - Rules, regulations
- 54:1-11 - Special deputy; powers continue until revoked; salary and status unaffected
- 54:1-12 - Commissioner may reorganize department; abolish positions
- 54:1-13 - Annual report to legislature; recommendations
- 54:1-14 - Books, records and documents; custody
- 54:1-15 - Municipal maps for tax purposes; preparation; authority of state department
- 54:1-16 - Commissioner may issue subpoenas to witnesses
- 54:1-17 - Oaths administered; order compelling person to submit to examination
- 54:1-18 - Investigation of irregularity or inequality of assessments
- 54:1-19 - Examination of assessors and other witnesses; view premises
- 54:1-2 - Department; powers and duties
- 54:1-20 - Increase of assessments to equalize valuations
- 54:1-21 - Decrease and equalization of assessments
- 54:1-22 - Notice to assessor and owner before change
- 54:1-23 - Notice and publication; service
- 54:1-24 - Taxes to conform to corrected valuation
- 54:1-25 - Investigation of method of local assessors
- 54:1-26 - Authority of director to reassess property
- 54:1-27 - Order for reassessment; failure of assessor to comply; appointment of substitute
- 54:1-28 - Notice of investigation; publication; mailing
- 54:1-29 - Completion of reassessments; correction of duplicates; expenses
- 54:1-30 - Investigation for securing true valuation every five years
- 54:1-33 - State equalization table prepared; copies to county boards and state comptroller
- 54:1-34 - Equalization of assessments between counties; annual hearing
- 54:1-35 - Preparation of abstract of total ratables
- 54:1-35.1 - Table of equalized valuations; promulgation; place to be kept
- 54:1-35.2 - Form and contents of table
- 54:1-35.25 - Examinations; applications; qualifications; fee
- 54:1-35.25a - Dispensation with 4-year college requirement; duration
- 54:1-35.25b - Continuing education requirements for certified tax assessors
- 54:1-35.26 - Tax assessor certificate; fee
- 54:1-35.27 - Preservation of applications, test papers, etc.; records; destruction
- 54:1-35.28 - Certificate issued without examination; fee
- 54:1-35.29 - Revocation, suspension of tax assessor certificate
- 54:1-35.3 - True value; determination of ratio of aggregate assessed to aggregate true valuation of real estate
- 54:1-35.30 - Certificate necessary for appointment or reappointment
- 54:1-35.31 - Reappointment or re-election; term; removal
- 54:1-35.32 - Tenure of office
- 54:1-35.33 - Joint municipal tax assessor; eligibility
- 54:1-35.34 - Rules and regulations
- 54:1-35.35 - Rules; standards for valuation and revaluation of real property; qualifications for firms and individuals under contract with municipality as assessors
- 54:1-35.36 - Contract by municipality for valuation or revaluation of real property; approval by director of division of taxation
- 54:1-35.37 - Person aggrieved by determination; hearing
- 54:1-35.39 - Short title
- 54:1-35.4 - Review of equalization table
- 54:1-35.40 - Findings, determinations
- 54:1-35.41 - Definitions
- 54:1-35.42 - Allowance of relvaluation relief abatements
- 54:1-35.43 - Determination of eligible properties
- 54:1-35.44 - Certification of aggregate amount of revaluation relief abatements allowable
- 54:1-35.45 - Delivery of tax bills to individuals assessed
- 54:1-35.46 - Alternate payment date
- 54:1-35.47 - Calculation of revaluation relief abatements
- 54:1-35.48 - Tax liability not less than base year
- 54:1-35.49 - Policies, procedures
- 54:1-35.5 - Effective date
- 54:1-35.50 - Rules, regulations
- 54:1-35.6 - Real estate sales ratio records as public records
- 54:1-35a - Definitions
- 54:1-35b - Average ratio and common level range; determination; certified list
- 54:1-35c - Average ratio; determination without usable real estate sales
- 54:1-36 - Failure to obey constitution and laws; commissioner to declare vacancy
- 54:1-37 - Assessor not complying with law removable by court
- 54:1-39 - Order of removal; successor appointed
- 54:1-40 - Person removed ineligible for same office for five years
- 54:1-41 - Appeals to state board of tax appeals; procedure
- 54:1-42 - Commissioner may acquire property to satisfy claim; limitation
- 54:1-43 - Sale of property; approval by state house commission; use of proceeds
- 54:1-44 - Use of property before sale; use of proceeds; repairs
- 54:1-45 - Separate accounts kept
- 54:1-46 - Short title
- 54:1-47 - Definitions
- 54:1-48 - Municipal purposes tax assistance fund; establishment; distribution of deposits
- 54:1-49 - Qualifying municipalities; annual payments; computation; limitations
- 54:1-50 - Participating municipalities; annual payments; computation; limitations
- 54:1-51 - Allocation of funds
- 54:1-52 - Date of payment
- 54:1-53 - Appropriations
- 54:1-54 - Inclusion of amount of state aid in municipal budget
- 54:1-58.1 - List of unlocated
- 54:1-6 - Commissioner to replace former board; exception
- 54:1-68 - Short title
- 54:1-69 - Legislative findings
- 54:1-7 - Official seal; form
- 54:1-70 - Definitions
- 54:1-71 - Pinelands municipal property tax stabilization board; members; duties
- 54:1-72 - Pinelands municipal property tax stabilization fund; state budget annual request
- 54:1-73 - Report by assessor
- 54:1-74 - Valuation base
- 54:1-75 - Entitlement amount
- 54:1-76 - Payment of entitlement
- 54:1-77 - Revision of land use ordinance
- 54:1-78 - Priorities for disbursements
- 54:1-79 - Certified entitlement amount; anticipation of sums in budget
- 54:1-8 - Assistants; employment, duties and compensation
- 54:1-80 - Reports; review; budget changes
- 54:1-81 - Sums received not considered an exception or exemption
- 54:1-82 - Pinelands municipal property tax stabilization commission; membership; report; hearings
- 54:1-83 - Anticipation of amount of entitlement in budget; rules and regulations
- 54:1-84 - "Pinelands Property Tax Assistance Fund"; administration, definitions
- 54:1-85 - "Highlands Municipal Property Tax Stabilization Board," and "Fund"; procedures, definitions
- 54:1-86 - Short title
- 54:1-87 - Findings, declarations relative to property tax assessment reform
- 54:1-88 - Definitions relative to property tax assessment reform
- 54:1-89 - Appointment of county assessor
- 54:1-90 - Real property revaluation by municipality
- 54:1-91 - Appointment of deputy county assessors
- 54:1-92 - Duties of county assessor
- 54:1-93 - Determination of taxable status of property
- 54:1-94 - Review, revision or correction
- 54:1-95 - Annual tax list, property values available for public inspection
- 54:1-96 - Hiring preference
- 54:1-97 - Schedule for abolishment of office of municipal tax assessor
- 54:1-98 - Preference for appointment as deputy county assessor; tenure
- 54:1-99 - Transfer of property assessment function
Section 54:10A
- 54:10A-1 - Short title
- 54:10A-10 - Evasion of tax; adjustments and redeterminations; obtaining information
- 54:10A-11 - Receivers and others subject to tax
- 54:10A-13 - Report of changed, corrected taxable income
- 54:10A-14 - Copies of information may be demanded by director; records to be kept; securing information
- 54:10A-14.1 - Records available for inspection, examination
- 54:10A-15 - Annual tax payable; manner of payment
- 54:10A-15.1 - Fiscal or calendar accounting years between December 31, 1980 and December 31, 1984; schedule of installment payments
- 54:10A-15.10 - Regulations, forms
- 54:10A-15.11 - Tax payment by certain partnerships; definitions
- 54:10A-15.2 - Tax liability under $500; installment payment
- 54:10A-15.3 - Taxpayer in bankruptcy or receivership, or with nonrecurring extraordinary gain or operating loss for year; estimate of income for installment payment
- 54:10A-15.4 - Underpayment; amount added to tax; interest
- 54:10A-15.5 - Franchise tax payments
- 54:10A-15.6 - Provisions concerning certain limited, foreign limited liability companies, computation, allocation for members
- 54:10A-15.7 - Provisions concerning certain limited, foreign limited partnerships, computation, allocation for partners
- 54:10A-15.8 - Installment payments
- 54:10A-15.9 - Liability of taxpayers for privilege periods beginning in CY2001
- 54:10A-16 - Lien
- 54:10A-17 - Period other than covered by report to federal treasury department or less than 12 calendar months; failure to file or make payment
- 54:10A-18 - Forms; certification; S corporation, professional service corporation returns
- 54:10A-18.1 - Consolidated return filed by air carrier
- 54:10A-19 - Extension for filing returns; interest
- 54:10A-19.1 - Examination of returns, assessment
- 54:10A-19.2 - Appeal to tax court, claim for refund
- 54:10A-19.3 - Effective date
- 54:10A-2 - Payment of annual franchise tax
- 54:10A-20 - Injunctive relief as one of remedies for collection
- 54:10A-21 - Foreign corporations; revocation of certificate for failure to pay tax; other remedies unimpaired
- 54:10A-22 - Forfeiture of charter for failure to pay tax
- 54:10A-23 - State tax uniform procedure law governs
- 54:10A-24 - Annual appropriation for free public schools
- 54:10A-25 - Partial invalidity
- 54:10A-26 - Repeal; existing obligations not affected
- 54:10A-27 - Rules and regulations
- 54:10A-28 - Effective date
- 54:10A-29 - Certificate; $25 per corporation
- 54:10A-3 - Corporations exempt
- 54:10A-30 - Release of property from lien for corporation franchise taxes
- 54:10A-31 - Limitations; cancellation of taxes barred; rights not affected
- 54:10A-32 - Effective date
- 54:10A-33 - Banking corporations; collected business corporation and business personal property taxes; apportionment; certification; payment
- 54:10A-34 - Banking corporations; annual franchise tax; deductions for international banking facilities
- 54:10A-35 - Banking corporation tax revenues; distribution to municipalities under L.1966, c. 135; prohibition
- 54:10A-36 - Banking corporation defined
- 54:10A-37 - Banking corporations; nonqualification as investment company or regulated investment company
- 54:10A-38 - Financial business corporations; revenues from taxes, penalties and interest; apportionment to governmental units; certification; payment
- 54:10A-39 - Financial business corporations; revenue from taxes; distribution to municipalities; prohibition
- 54:10A-4 - Definitions
- 54:10A-4.1 - TEFA as State tax
- 54:10A-4.2 - Attachment of certificate to return for net operating loss carryover
- 54:10A-4.3 - Carryover of net operating loss for certain taxpayers
- 54:10A-4.4 - Definitions relative to computing entire net income and related member transactions
- 54:10A-4.5 - Carryover of net operating loss for privilege period as deduction
- 54:10A-40 - Financial business corporations; tax; payment
- 54:10A-41 - Corporation Business Tax Study Commission
- 54:10A-5 - Franchise tax
- 54:10A-5.1 - Corporation surtax
- 54:10A-5.10 - Changes affecting tax credit
- 54:10A-5.11 - Disposal of property; treatment under act
- 54:10A-5.12 - Maintenance of records
- 54:10A-5.13 - Entitlement to credit established by taxpayer
- 54:10A-5.14 - Report to Governor, Legislature
- 54:10A-5.15 - Provision of quarterly employment reports
- 54:10A-5.16 - Short title
- 54:10A-5.17 - Definitions
- 54:10A-5.18 - Taxpayer credit
- 54:10A-5.19 - Computation of tax credit
- 54:10A-5.2 - Determination of rate
- 54:10A-5.20 - Maintenance of records
- 54:10A-5.21 - Required reports
- 54:10A-5.22 - Election as a New Jersey S corporation
- 54:10A-5.23 - Requirements for New Jersey S corporation
- 54:10A-5.24 - Taxpayer credit for certain research activities
- 54:10A-5.24a - Attachment of certificate to return for research and development tax credit carryover
- 54:10A-5.24b - Carryover of R & D tax credit for certain taxpayers
- 54:10A-5.25 - Installment payments of estimated corporation business tax for certain public utilities
- 54:10A-5.26 - Determination of taxpayer's liability
- 54:10A-5.27 - Consequences of failure to distribute required Energy Tax receipts property tax relief
- 54:10A-5.28 - Short title
- 54:10A-5.29 - Definitions relative to small New Jersey-based high-technology businesses
- 54:10A-5.3 - Recycling equipment tax credit
- 54:10A-5.30 - Taxpayer allowed credit
- 54:10A-5.31 - Tax credit for purchase of effluent treatment, conveyance equipment
- 54:10A-5.32 - Temporary regulations for effluent treatment tax credit
- 54:10A-5.33 - Tax credit for remediation of contaminated site
- 54:10A-5.34 - Eligibility for tax credit
- 54:10A-5.35 - Additional requirements for eligibility
- 54:10A-5.36 - Corporation business tax benefit certificate transfer program
- 54:10A-5.37 - Performance evaluation review committee; report
- 54:10A-5.38 - Tax credit for employment of certain handicapped persons
- 54:10A-5.39 - Corporation business tax credit for certain film production, digital media content expenses; definitions
- 54:10A-5.39a - Certain tax credits prohibited
- 54:10A-5.4 - Short title
- 54:10A-5.40 - Imposition of surtax on liability
- 54:10A-5.5 - Definitions relative to new jobs investment tax credit
- 54:10A-5.6 - Determination of taxpayer credit allowed
- 54:10A-5.7 - Determination of aggregate annual credit allowed
- 54:10A-5.8 - Qualified investment in property purchased for business relocation, expansion
- 54:10A-5.9 - New jobs factor to determine amount of credit allowed
- 54:10A-5a - Definitions relative to alternative minimum assessment
- 54:10A-5b - Credit for air carrier, certain circumstances
- 54:10A-6 - Allocation factor
- 54:10A-6.1 - "Operational income" defined; related corporate expenses not deductible; conditions; forms; rules
- 54:10A-6.2 - Determination of receipts from services, alternative minimum assessment; definitions
- 54:10A-7 - "Compensation of officers and employees within state" defined
- 54:10A-8 - Adjustment of allocation factor
- 54:10A-9 - Taxpayer holding stock of subsidiary; deductions from net worth; "subsidiary" defined
Section 54:11
- 54:11-1 - Voiding charter of delinquent corporations; extension of time for payment
- 54:11-2 - Delinquents reported to secretary of state; proclamation voiding charter
- 54:11-4 - Reinstatement of charters voided by mistake
- 54:11-5 - Reinstatement upon payment of amount fixed; exceptions
- 54:11-6 - Action for appointment of a receiver
- 54:11-7 - Judgment for tax due; execution to issue
- 54:11-8 - Transfer of intangible corporate assets to receiver for sale
- 54:11-9 - Sale of intangible corporate assets; disposition of proceeds
Section 54:11D
- 54:11D-1 - Annual appropriation; allocation
- 54:11D-5 - Annual payment and distribution to municipalities
- 54:11D-6 - Distribution
- 54:11D-7 - Apportionment of amounts to be raised in taxing districts; equalization table; assumed assessed value of property
- 54:11D-8 - Review
- 54:11D-9 - Rules and regulations; delegation of powers
Section 54:12
- 54:12-1 - Books, records and documents; custody
Section 54:14
- 54:14-1 - Time when taxes due; notification of deductions; interest charged
- 54:14-2 - Book, records, etc. to Director of Division of Taxation if required
- 54:14-3 - Penalty upon failure to produce books or records
- 54:14-5 - Action at law to recover tax; preferred debt in case of insolvency
- 54:14-6 - Injunctive relief against exercise of powers by delinquent corporation
Section 54:15
- 54:15-1 - Appeal to tax court
- 54:15-2 - Investigation by board; examination of corporation officers and books
- 54:15-3 - Correction of tax; penalties in certain cases
Section 54:15B
- 54:15B-1 - Short title
- 54:15B-10 - Reimbursement of petroleum products tax to federal entity
- 54:15B-11 - Payment of reimbursement, fraudulent collection, fourth degree crime
- 54:15B-12 - Recognition as licensed company, direct payment of taxes
- 54:15B-2 - Definitions
- 54:15B-2.1 - Receipts not included as gross receipts
- 54:15B-2.2 - Definitions; phase out of petroleum products gross receipts tax
- 54:15B-3 - Petroleum products tax
- 54:15B-4 - Additional tax
- 54:15B-5 - Gross receipts; credit against petroleum products tax
- 54:15B-6 - Registration with director
- 54:15B-7 - Filing of return; payment of tax
- 54:15B-8 - Determination of tax due; powers of director
- 54:15B-9 - Payment of petroleum products tax, nonpayment, fourth degree crime
Section 54:15C
- 54:15C-1 - Tax on transfer over $1,000,000 of controlling interest in certain commercial property
Section 54:16
- 54:16-1 - Definition of marine insurances
- 54:16-10 - Due date of tax
- 54:16-2 - Imposition of tax
- 54:16-3 - Underwriting profit; how computed
- 54:16-4 - Net earned premiums; how computed
- 54:16-5 - Losses incurred; definition
- 54:16-6 - Expenses incurred; how computed
- 54:16-7 - Reports by marine insurance companies
- 54:16-8 - Computation of tax
- 54:16-9 - Report of commissioner of banking and insurance to tax commissioner
Section 54:17
- 54:17-6 - Payments reported to comptroller
Section 54:18
- 54:18-1 - Annual reports, payments to New Jersey State Firemen's Association; effects of noncompliance
- 54:18-2 - Returns by agents, brokers, insurers; payments to association
- 54:18-3 - Account books
- 54:18-4 - Penalty for noncompliance by agent, broker, or insurer
- 54:18-5 - Revocation of authority of agent, broker, or insurer
- 54:18-7 - Effect of chapter on reciprocal legislation
- 54:18-8 - Use of monies
Section 54:18A
- 54:18A-1 - Annual tax return; payment by companies; dates due; credit
- 54:18A-1.1 - Extension of time filing return; due date for payment
- 54:18A-1.2 - Administration, collection and enforcement of tax imposed
- 54:18A-1.3 - Examination of returns, assessment
- 54:18A-10 - Partial invalidity
- 54:18A-11 - Effective date
- 54:18A-1a - Equivalent of franchise tax to municipalities and counties
- 54:18A-2 - Amount of tax, additional tax, percentage reduction
- 54:18A-3 - Amount of tax, life insurance companies; additional tax
- 54:18A-4 - Taxable premiums collected
- 54:18A-5 - Gross contract premiums
- 54:18A-5.1 - Life insurance companies; determination of annual tax
- 54:18A-6 - Maximum amount of taxable premiums
- 54:18A-7 - Time of payment
- 54:18A-8 - Reports
- 54:18A-9 - Inapplicability to fraternal beneficiary society, certain insurance companies
Section 54:2
- 54:2-40 - Copies of appeal to be served; copies of judgment; notice; notices; notice of withdrawal or dismissal of complaint
Section 54:29A
- 54:29A-1 - Short title
- 54:29A-10 - Grade crossing improvements exempt
- 54:29A-11 - Assessment in lieu
- 54:29A-12 - Assessment procedure
- 54:29A-13 - Franchise excise
- 54:29A-14 - Measure of franchise tax
- 54:29A-15 - Assessment; franchise tax
- 54:29A-16 - Local assessors; information returns
- 54:29A-17 - Classification of railroad property; valuation of class II property; statement
- 54:29A-17.1 - Valuation; improvements to capital facilities
- 54:29A-18.1 - Inspection of classifications and valuations; informal conference; delivery of statement
- 54:29A-2 - Definitions
- 54:29A-21 - Tax statements
- 54:29A-22 - Certification to Comptroller
- 54:29A-23 - Tax for State use
- 54:29A-24.1 - Replacement revenue to municipalities
- 54:29A-24.2 - Definitions
- 54:29A-24.3 - Appropriation and payment of state aid; amount; adjustments
- 54:29A-24.4 - Payment to collector or other proper officer; time; manner
- 54:29A-24.5 - Delivery of statement to municipality concerning state aid payable in following year
- 54:29A-24.6 - Adjustments in valuation
- 54:29A-25 - Reassessment; property omitted
- 54:29A-26 - Review of assessments; notice
- 54:29A-27 - Period of limitations
- 54:29A-28 - Certification to Comptroller
- 54:29A-29 - Credit for taxes paid locally
- 54:29A-30 - Disposition of receipts
- 54:29A-31 - Appeal to tax court
- 54:29A-32 - Complaint and notice
- 54:29A-33 - Hearing upon complaint
- 54:29A-34 - Conclusion of hearings
- 54:29A-35 - Certifications
- 54:29A-4 - Property not used for railroad purposes
- 54:29A-43.1 - Dual assessment; appeal to tax court
- 54:29A-43.6 - Repeals
- 54:29A-44 - Returns of information
- 54:29A-45 - Returns; form and content
- 54:29A-46 - Payments; due dates
- 54:29A-46.1 - Payment of franchise tax assessed for 1941
- 54:29A-48 - Payment by person interested
- 54:29A-49 - Payment pending litigation; credits
- 54:29A-5 - Municipal assessment of benefits; delegation of powers by commissioner
- 54:29A-50 - Payments pending litigation; distribution
- 54:29A-51 - Extension of time
- 54:29A-52 - Penalties
- 54:29A-53 - Interest
- 54:29A-54 - Lien of taxes
- 54:29A-55 - Tax a debt; preference
- 54:29A-56 - Collection not to be stayed
- 54:29A-57 - Additional remedy; certificate that taxpayer is indebted, under act for taxation of railroads; entry
- 54:29A-58 - Action to enforce lien
- 54:29A-59 - Parties to proceedings
- 54:29A-6 - General powers of commissioner
- 54:29A-60 - Determination of rights; direction of sale
- 54:29A-61 - Receivership
- 54:29A-62 - Rules and regulations
- 54:29A-63 - Audits and investigations
- 54:29A-64 - Hearings; oaths
- 54:29A-65 - Subpoenas
- 54:29A-66 - Employment of technical assistants
- 54:29A-67 - Personal knowledge of commissioner
- 54:29A-68 - Attendance of Attorney-General
- 54:29A-69 - Employment of assistant counsel
- 54:29A-7 - Property taxable; rate
- 54:29A-7.1 - Real property deemed to be in railroad use regardless of ownership or possession
- 54:29A-70 - Criminal penalties
- 54:29A-71 - False swearing
- 54:29A-72 - Offenses committed at Trenton
- 54:29A-73 - Payment and returns for 1941
- 54:29A-74 - Construction; other taxes
- 54:29A-74.1 - Construction; in lieu of all other taxes
- 54:29A-74.2 - Repeal
- 54:29A-75 - Repealers
- 54:29A-76 - Warrants for distribution of railroad franchise tax
- 54:29A-77 - Release of property from lien
- 54:29A-8 - Leased property
Section 54:3
- 54:3-1 - County boards of taxation continued
- 54:3-10 - Administrator; removal; charges in writing; notice; trial; appeal
- 54:3-11 - County boards of taxation replace predecessors
- 54:3-12 - Other county and local boards abolished; exception
- 54:3-13 - Secure taxation at taxable value
- 54:3-14 - Petitions of appeal, rules, regulations and procedures; directions; record; transcript
- 54:3-15 - Boards to view assessed properties; meetings
- 54:3-16 - Administrator; responsibility for administrative functions and assessors; rules
- 54:3-17 - Ascertain ratio of assessments to value; equalization table; copies to assessors
- 54:3-18 - Meeting to review equalization table; hearing and notice
- 54:3-19 - Valuations of property as confirmed to be final; copies of table
- 54:3-2 - Taxation board members
- 54:3-20 - Assessment of omitted property
- 54:3-20.1 - Reference to one or more members to take testimony
- 54:3-21 - Appeal by taxpayer or taxing district; petition; complaint; exception
- 54:3-21.3 - Fees
- 54:3-21.3a - Use of revenues from fees
- 54:3-22 - Hearing of appeals; witnesses; evidence; revision of taxable value; grounds; computation
- 54:3-23 - Disobedience of witness, punishment
- 54:3-24 - Perjury
- 54:3-25 - Quorum; majority may act
- 54:3-26 - Hearing, determination of appeals
- 54:3-26.1 - Extension of time for hearing appeal
- 54:3-26a - Action or determination of county board of taxation; review by tax court
- 54:3-26b - Review of judgment of county board of taxation
- 54:3-27 - Payment of taxes pending appeal
- 54:3-27.2 - Refund of excess taxes; interest
- 54:3-28 - Removal of member for cause; successor
- 54:3-3 - Terms; vacancies
- 54:3-30 - Permanent offices in certain counties; records public
- 54:3-31 - Traveling expenses of members and administrator paid by governing body
- 54:3-4 - Oath; filing
- 54:3-5 - President of board; election; duties on written memorandum of judgments
- 54:3-5.1 - Annual reports; president of county board of taxation; director of division of taxation
- 54:3-6 - Salaries of board members
- 54:3-7 - County tax administrator
- 54:3-7.1 - Reference to secretary of county board of taxation to mean and refer to office of county tax administrator
- 54:3-7.2 - Training program
- 54:3-8 - Salaries of administrator, assistants
- 54:3-9 - Tenure
Section 54:30
- 54:30-1 - Certain receipts of public utilities not taxable
- 54:30-2 - Corrections in errors in apportionment
- 54:30-3 - Deduction of expenses from gross amount of tax; apportionment of expenses
Section 54:30A
- 54:30A-100 - Short title; purpose of act
- 54:30A-101 - Definitions relative to Transitional Energy Facility Assessment Act
- 54:30A-102 - Establishment of remitter's transitional energy facility assessment
- 54:30A-103 - Payment of assessment by corporation
- 54:30A-104 - Statement of sales from remitter due February 1
- 54:30A-105 - Statement of liability from remitter due October 15
- 54:30A-106 - TEFA statement to remitter
- 54:30A-107 - Liability for TEFA assessment
- 54:30A-108 - Payments due May 15
- 54:30A-109 - Certification of amount of assessments
- 54:30A-110 - Municipal electric sales, certain; additional assessment
- 54:30A-111 - Remitter, certain, subject to assessment
- 54:30A-112 - Prior year's adjustment to assessment
- 54:30A-113 - Rules, regulations applicable to remitters
- 54:30A-114 - Short title; purpose of act
- 54:30A-115 - Definitions relative to uniform transitional utility assessment
- 54:30A-116 - Annual assessment
- 54:30A-117 - Amount paid available as nonfundable credit
- 54:30A-118 - Statements from remitter
- 54:30A-119 - Calculation, certification of assessment
- 54:30A-120 - Certification of amount of assessments
- 54:30A-121 - Prior year's adjustment to assessment
- 54:30A-122 - Rules, regulations applicable to remitters
- 54:30A-123 - Deposit of tax monies, certain
- 54:30A-124 - Imposition of fees, taxes, levies, assessments by certain local units prohibited
- 54:30A-125 - Telecommunication assessment
- 54:30A-126 - Submission of final tax form by energy utilities
- 54:30A-30 - Rules, regulations
- 54:30A-49 - Purpose of act
- 54:30A-50 - Definitions
- 54:30A-51 - Taxation of sewerage, water corporations
- 54:30A-52 - Taxation of real estate
- 54:30A-54 - Excise tax for sewerage, water corporation; rate; certain amount computed; average tax
- 54:30A-54.1 - Computation, certification of excise taxes
- 54:30A-54.1a - Amount, payment of tax
- 54:30A-54.2 - Deductions from or additions to subsection (c) tax
- 54:30A-54.3 - Administration, collection and enforcement of subsection (c) taxes
- 54:30A-54.4 - Advance payment; computation; due date
- 54:30A-54.5 - Credit of advance payment as partial payment in preceding year
- 54:30A-55 - Statements by taxpayers operating public utilities
- 54:30A-62 - Certification of excise taxes; statements to taxpayer
- 54:30A-63 - Statements to director
Section 54:32A
- 54:32A-54 - Taxes and penalties not to remain lien after January 1, 1953
Section 54:32B
- 54:32B-1 - Short title
- 54:32B-10 - Sale of motor vehicle, aircraft, boat, vessel, exemption from tax
- 54:32B-11 - Certain uses of property exempt from tax
- 54:32B-12 - Collection of tax from customer
- 54:32B-12.1 - Deduction from taxable sales for bad debts
- 54:32B-13 - Tax payment prerequisite to registration
- 54:32B-14 - Liability for tax
- 54:32B-14.1 - Tax treatment of certain purchases of natural gas, "eligible person" defined
- 54:32B-15 - Certificate of registration; streamlined methods
- 54:32B-16 - Records to be kept
- 54:32B-17 - Returns; streamlined systems; amnesty
- 54:32B-18 - Payment of tax
- 54:32B-19 - Determination of tax
- 54:32B-2 - Definitions
- 54:32B-2.1 - Filing of list of persons excluded from tax on telecommunications; required
- 54:32B-20 - Refunds, credit
- 54:32B-20.1 - Credits for certain payments by remitters; no credit for certain tax payments
- 54:32B-21 - Review of director's decision
- 54:32B-22 - Proceedings to recover tax
- 54:32B-23 - Actions for collection of tax
- 54:32B-24 - General powers of the director
- 54:32B-24.1 - Retail sales tax in fourth class cities; collection and administration by director; vendor liability
- 54:32B-25 - Reference to tax
- 54:32B-26 - Penalties and interest
- 54:32B-27 - Notice and limitations of time
- 54:32B-28 - Uniform act
- 54:32B-28.1 - Effective date of rate change; conformance with Streamlined Agreement
- 54:32B-28.2 - Application of definition of "lease or rental."
- 54:32B-29 - Severability clause
- 54:32B-3 - Imposition of sales tax
- 54:32B-3.1 - Sourcing of retail sale of product; definitions
- 54:32B-3.3 - Direct mail form, information to seller
- 54:32B-3.4 - Sourcing of certain telecommunication services; definitions
- 54:32B-37 - Sales and Use Tax Review Commission
- 54:32B-38 - Legislation review process
- 54:32B-39 - Review of legislation
- 54:32B-4 - Tax bracket schedule
- 54:32B-4.1 - Rate of tax imposed from July 15, 2006 through September 30, 2006
- 54:32B-40 - Support to commission
- 54:32B-41 - Meetings, hearings
- 54:32B-42 - Rules, regulations
- 54:32B-43 - Annual report
- 54:32B-44 - Short title
- 54:32B-45 - Definitions relative to "Uniform Sales and Tax Administration Act
- 54:32B-46 - Legislative findings
- 54:32B-47 - Entry into multistate discussions
- 54:32B-48 - Entry into Streamlined Sales and Use Tax Agreement authorized
- 54:32B-49 - Existing law unaffected
- 54:32B-5 - Transitional provisions
- 54:32B-50 - Requirements for entry into agreement
- 54:32B-51 - Purpose of Agreement
- 54:32B-52 - Agreement binds, inures to benefit of member states
- 54:32B-53 - Certified service provider serves as agent of a seller
- 54:32B-54 - "Streamlined Sales Tax Fund;" use, administration
- 54:32B-55 - Quarterly reports of certain revenues under the Streamlined Agreement
- 54:32B-6 - Imposition of compensating use tax
- 54:32B-7 - Special rules for computing price and consideration
- 54:32B-7.1 - Sales tax imposed on sale of certain race horses; refunds, certain
- 54:32B-8.1 - Exemption for certain medical supplies, equipment; definitions
- 54:32B-8.10 - Sales not within taxing power of state
- 54:32B-8.11 - Transportation charges, exceptions
- 54:32B-8.12 - Tax exemption for marine terminal services, certain vessels
- 54:32B-8.13 - Sales, use tax exempt, machinery, apparatus, etc
- 54:32B-8.14 - Sales of tangible personal, digital property for use in R&D exempt, exceptions
- 54:32B-8.15 - Exemption from taxation for certain wrapping supplies
- 54:32B-8.16 - Tangible personal property, etc. for use on farms, exceptions; terms defined
- 54:32B-8.16a - Rules, regulations
- 54:32B-8.17 - Tangible personal property sold by mortician, undertaker or funeral director
- 54:32B-8.18 - Films, records, etc. used through medium of theaters, radio and television broadcasting stations
- 54:32B-8.19 - Property taxable under municipal ordinance
- 54:32B-8.2 - Food items, certain, exemption from tax; definitions
- 54:32B-8.20 - Materials used to induce or cause refining or chemical process
- 54:32B-8.21 - School textbooks, exemption from tax
- 54:32B-8.22 - Sales tax exemption for certain services, supplies to certain exempt organizations
- 54:32B-8.25 - Bible or similar sacred scripture
- 54:32B-8.26 - Flags of the United States of America or State of New Jersey
- 54:32B-8.27 - Locomotives, railroad cars, other railroad rolling stock and related materials
- 54:32B-8.28 - Buses for public transportation
- 54:32B-8.29 - Sales tax exemptions
- 54:32B-8.3 - Food sold in schools
- 54:32B-8.30 - Advertising to be published in a newspaper
- 54:32B-8.32 - Gold or silver and storage
- 54:32B-8.33 - Solar energy devices or systems
- 54:32B-8.35 - Exemption for receipts from aircraft sales, repairs
- 54:32B-8.36 - Recycling, treatment, conveyance equipment, exemption from tax
- 54:32B-8.39 - Certain printed advertising material receipts, exemption from tax
- 54:32B-8.4 - Clothing, footwear, exemption from tax; definitions
- 54:32B-8.41 - Commercial vehicles, certain services or repairs
- 54:32B-8.42 - Commercial vehicles, certain rentals, etc.
- 54:32B-8.43 - Commercial vehicles, certain; sales, leases, repairs
- 54:32B-8.44 - Disposable household paper products exemption
- 54:32B-8.45 - One-half sales tax rate, counties, certain
- 54:32B-8.46 - Receipts from sale, exchange, delivery, use of electricity; purchase or use of natural gas or utility service
- 54:32B-8.47 - Energy and utility service, certain, exempt sales, refunds
- 54:32B-8.47a - Annual review of financial records of certain manufacturing facilities
- 54:32B-8.48 - Imprinting services on manufacturing equipment, exempt
- 54:32B-8.49 - Film and video industry, sales, use tax exemptions
- 54:32B-8.5 - Newspapers, magazines, periodicals, certain, exemptions from tax
- 54:32B-8.50 - Short title; receipts from sales of firearm trigger locks, tax exempt
- 54:32B-8.51 - Short title; receipts from sales of firearm vaults, tax exempt
- 54:32B-8.52 - Certain receipts for purchase, repair of limousine, tax exempt
- 54:32B-8.53 - Rentals between certain closely related business entities, exemption
- 54:32B-8.54 - Residential veterans' facilities, sales, certain, exempt from sales and use tax
- 54:32B-8.55 - Exemption from sales tax for zero emission vehicles
- 54:32B-8.56 - Certain prewritten software, exemption from tax; definitions
- 54:32B-8.57 - Sale-leaseback transaction, exemption from tax
- 54:32B-8.58 - Coin-operated telephone service receipts exempt
- 54:32B-8.59 - Receipts from certain telecommunications services exempt
- 54:32B-8.6 - Casual sales, exemption from tax
- 54:32B-8.60 - Exemption of certain receipts to, by postconsumer manufacturing facility from certain taxes
- 54:32B-8.7 - Utilities
- 54:32B-8.8 - Motor, airplane or railroad fuels
- 54:32B-8.9 - Exemption for certain sales from coin-operated vending machines
- 54:32B-9 - Exempt organizations
Section 54:32D
- 54:32D-1 - State hotel and motel occupancy fee
- 54:32D-2 - Collection, administration of fee; liability for fees
Section 54:32E
- 54:32E-1 - Tax imposed on gross receipts from cosmetic medical procedure; definitions; liability for tax
Section 54:32F
- 54:32F-1 - Definitions relative to local tire management program; fee, imposition, collection
- 54:32F-2 - Disbursement, use of fees
Section 54:33
- 54:33-1 - Definitions
- 54:33-10 - Apportionment of tax receipts to counties
- 54:33-11 - Certain officers and employees; retention
- 54:33-12 - Commissioner may abolish unnecessary positions
- 54:33-14 - Annual report
- 54:33-2 - Jurisdiction of tax court
- 54:33-3 - Rights and remedies under prior acts saved
- 54:33-4 - Repeal of certain tax acts; taxes and liens thereunder discharged
- 54:33-5 - Powers of comptroller exercised by tax commissioner
- 54:33-6 - Books, records and documents; custody
- 54:33-7 - Records kept by tax commissioner
- 54:33-8 - Returns of appraisers and other data as privileged communications
- 54:33-9 - Appraisers and employees; employment by tax commissioner
- 54:33-9.1 - District supervisor in Inheritance Tax Division; residence qualification
Section 54:34
- 54:34-1 - Transfers taxable
- 54:34-1.1 - Irrevocable disposition of reserved income, rights, etc., over property transferred 3 years prior to death
- 54:34-10 - Failure to testify before appraiser; penalty
- 54:34-12 - Levying the tax; notice to parties interested
- 54:34-13 - Appeal of appraisement, assessment
- 54:34-2 - Transfer inheritance tax; phase-out
- 54:34-2.1 - Mutually acknowledged relationship of parent and child; stepchildren
- 54:34-3 - Ratio tax on transfer of property on nonresident
- 54:34-4 - Exemptions
- 54:34-5 - Deductions to ascertain market value
- 54:34-6 - Appointment of appraisers
- 54:34-7 - Compensation of appraisers
- 54:34-8 - Misconduct of appraiser; penalty
- 54:34-9 - Making appraisement; notice of; taking evidence; report
Section 54:35
- 54:35-1 - Date when tax due
- 54:35-10 - Refund of erroneous tax payment
- 54:35-10.1 - Applicability
- 54:35-11 - Refund when debts proved after legacies and distributive shares paid
- 54:35-12 - Notice of transfer of realty filed with tax commissioner
- 54:35-13 - Report of probate or grant of letters; penalty
- 54:35-14 - Search of records of Clerk of Superior Court or surrogate of county
- 54:35-15 - Action to compel payment of taxes
- 54:35-16 - Attorney general to prosecute action against tax delinquent
- 54:35-17 - Information as to property taxable; reward to informant
- 54:35-18 - Payment of reward to informant
- 54:35-19 - Transfer of assets
- 54:35-2 - Tax, how payable; liability for nonpayment
- 54:35-20 - Penalty for failure to notify or obtain consent of tax commissioner
- 54:35-21 - Transfer of stock of domestic corporation; notice and consent required; penalty
- 54:35-22 - Transfer of collateral; consent of tax commissioner
- 54:35-23 - Consents to transfer assets
- 54:35-3 - Delay in payment; penalty; reduction of penalty; interest; postponement as to estate of member of armed forces
- 54:35-4 - Bond required when payment delayed
- 54:35-4.1 - Death of person caused by wrongful act, neglect or default; compensation; failure to timely pay tax; interest and bond
- 54:35-5 - Lien of tax; duration
- 54:35-5.1 - Limitation of time for commencing proceedings to collect inheritance tax
- 54:35-5.2 - Effective date
- 54:35-6 - Deduction or collection of tax prior to distribution
- 54:35-7 - Sale of property to pay tax
- 54:35-8 - Payment of taxes collected by executor; receipt
- 54:35-9 - Statement of payment of or exemption from tax; issuance; record
Section 54:36
- 54:36-1 - Vested remainders after estate for life or years
- 54:36-2 - Valuation of estates for life or years
- 54:36-3 - Executory devises or contingent or defeasible estates in expectancy
- 54:36-4 - Estates subject to a power of appointment
- 54:36-5 - Taxes on executory devises, contingent future estates, estates subject to power of appointment; when payable
- 54:36-6 - Composition of taxes in certain estates; bond in lieu of present payment
- 54:36-7 - Executor or trustee not to deliver property until tax paid
Section 54:37
- 54:37-1 - Definitions
- 54:37-2 - Construction
- 54:37-3 - Application of chapter; reciprocity
- 54:37-4 - Original grant of letters; notice to domiciliary state
- 54:37-5 - Proof of payment of death taxes of domiciliary state
- 54:37-6 - Failure to prove tax payment; notice to domiciliary state
- 54:37-7 - Enforcement of tax; action for accounting; remission of intangibles
- 54:37-8 - Final accounting not allowed until taxes paid
Section 54:38
- 54:38-1 - Imposition of tax; amount
- 54:38-10 - Jurisdiction of tax court; claim for refund
- 54:38-11 - Funds out of which tax is payable
- 54:38-12 - Certificate of inheritance withheld until tax paid; exception
- 54:38-13 - Purpose of chapter; liberal construction
- 54:38-14 - Estates subject to tax
- 54:38-15 - Constitutional construction
- 54:38-16 - Other state taxes and liens unaffected
- 54:38-2 - Additional tax in certain cases
- 54:38-3 - Reduction of tax; refund; time for filing application for refund
- 54:38-4 - Taxation of future interests after estate tax paid; credit
- 54:38-5 - Estate taxes due upon date of death, extension, interest
- 54:38-6 - Assessment and collection; disposition of proceeds; executors personally liable; liens
- 54:38-7 - Copy of federal estate tax; alternate forms
Section 54:38A
- 54:38A-1 - Reasonable doubt as to domicile of decedent; settlement
- 54:38A-2 - Effective date
- 54:38A-3 - Compromise and settlement of certain tax claims or liens; waiver of defenses
- 54:38A-4 - Payment pursuant to compromise
- 54:38A-5 - Act cumulative; liberal construction
- 54:38A-6 - Partial invalidity
Section 54:39
- 54:39-101 - Short title
- 54:39-102 - Definitions relative to taxation of motor fuels
- 54:39-103 - Tax imposed on fuel used, consumed in State
- 54:39-104 - Measurement by invoiced gallons of fuel removed
- 54:39-105 - Records of fuel received, sold, used; report
- 54:39-106 - Report to director
- 54:39-107 - Transporter reports, registration of fuel conveyance
- 54:39-108 - Licenses required for retail sale of fuel
- 54:39-109 - Terminal operator's license required, report
- 54:39-110 - Fuel presumed to be used, consumed on State highways to propel motor vehicles
- 54:39-111 - Excise tax imposed, determination of liability
- 54:39-112 - Exemptions from tax
- 54:39-113 - Tax exemption for certain sales; documentation from seller required
- 54:39-114 - Procedure for claiming a refund
- 54:39-115 - Personal liability for tax imposed, precollected, paid
- 54:39-116 - Responsibility for precollection for fuel imported from another state
- 54:39-117 - Import verification number required, certain circumstances
- 54:39-118 - Elections permitted by certain suppliers
- 54:39-119 - Precollection remittance to State by person removing fuel from facility
- 54:39-120 - Liability for tax by terminal operator; exemptions
- 54:39-121 - Election as to timing of remittance by licensed distributor
- 54:39-122 - Evidence presented by purchaser
- 54:39-123 - Fiduciary duty of supplier to remit tax
- 54:39-124 - Eligibility of supplier for credit
- 54:39-125 - Tax remitted by electronic fund transfer
- 54:39-126 - Liability for tax upon delivery; exemptions
- 54:39-127 - Final report
- 54:39-128 - Application for license; fee, term
- 54:39-129 - Deposits in lieu of bonds
- 54:39-130 - Supplier's license, permissive supplier's license, posting of bond
- 54:39-131 - Terminal operator's license
- 54:39-132 - Report of deliveries of fuel in bulk
- 54:39-133 - Distributor's license
- 54:39-134 - Bond posted by distributor
- 54:39-135 - Issuance of license
- 54:39-136 - Suspension, revocation of license
- 54:39-137 - Tax due, payable on 20th day of month
- 54:39-138 - Provision of shipping document to driver of transportation vehicle
- 54:39-139 - Requirements for transportation of fuel on public highways
- 54:39-140 - Reliance on representation of transporter, shipper, agent
- 54:39-141 - Payment of tax required
- 54:39-142 - Requirements for operation of fuel transportation vehicle
- 54:39-143 - Conditions for entering onto State highways transporting fuel
- 54:39-144 - Prohibited use of dyed fuel
- 54:39-145 - Notice provided
- 54:39-146 - Inspections permitted by director
- 54:39-147 - Audit, examination authorized
- 54:39-148 - Additional powers of director
- 54:39-149 - Disposition of moneys received from taxes on aircraft fuel
- 54:39-150 - Tax on fuel held in storage
- 54:39-66 - Motor fuel tax refunds
- 54:39-71 - Distribution of moneys
- 54:39-71.1 - Funds for highway bonds
Section 54:39A
- 54:39A-1 - Short title
- 54:39A-11 - Examination of returns, assessment of additional taxes, etc
- 54:39A-2 - Definitions
- 54:39A-21 - Additional taxes and fees
- 54:39A-22 - Enforcement assistance
- 54:39A-23 - Availability of records of other agencies
- 54:39A-5 - Quarterly payments; calculation
Section 54:4
- 54:4-1 - Property subject to taxation
- 54:4-1.1 - Pending litigation unaffected; effect on existing assessment, lien, or obligation to pay taxes; omitted property
- 54:4-1.10 - Tax exempt real property; activity conducted for profit; tax liability of private party
- 54:4-1.11 - Procedures for administration of tax
- 54:4-1.12 - Storage tank deemed real property
- 54:4-1.13 - Short title
- 54:4-1.14 - Findings, declarations
- 54:4-1.15 - Definitions
- 54:4-1.16 - Schedule for reducing assessment
- 54:4-1.17 - Construction of 1997 utility tax act
- 54:4-1.18 - Definitions relative to taxation of recreational vehicles
- 54:4-1.19 - Exemption from taxation as real property for certain recreational vehicles
- 54:4-1.2 - Short title
- 54:4-1.20 - Outdoor advertising sign, structure deemed real property
- 54:4-1.3 - Legislative findings and determinations
- 54:4-1.4 - Definitions
- 54:4-1.5 - Manufactured homes subject to taxation as real property
- 54:4-1.6 - 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 delin
- 54:4-1.7 - Sales tax; imposition on manufacturer's invoice price of manufactured home on first sale
- 54:4-1.8 - Trailers; inapplicability of act
- 54:4-1.9 - Transfer inheritance and estate tax; application to manufactured homes
- 54:4-10 - Guardians and representatives; assessments in name of; estates
- 54:4-100 - Principal sum not to be abated unless market value exceeded
- 54:4-101 - Payment required in sixty days
- 54:4-102 - Rules and regulations
- 54:4-103 - Collection of taxes and assessments in arrears January 1, 1933; five-year installments; suspension of liens
- 54:4-104 - Collection of taxes and assessments in arrears January 1, 1934; five-year installments; suspension of liens
- 54:4-104.1 - Collection of taxes and assessments in arrears January 1, 1935; five-year installments; suspension of liens
- 54:4-104.2 - Collection of taxes and assessments in arrears January 1, 1936; five-year installments; suspension of liens
- 54:4-104.3 - Collection of taxes and assessments in arrears, January 1, 1937; five-year installments; suspension of liens
- 54:4-105 - Remissions credited on second half of taxes
- 54:4-106 - Payment of taxes by receivers and assignees; wage liens unaffected
- 54:4-107 - Taxes and assessments for municipal purposes assessed against state; cancellation
- 54:4-108 - Assessment and collection of taxes in districts illegally incorporated; interest
- 54:4-109 - Property conveyed to municipality to satisfy municipal charges; lease to grantor with option to purchase
- 54:4-110 - "Municipal charges" defined
- 54:4-111 - Other rights unimpaired
- 54:4-112 - Conditions precedent to compromise settlement
- 54:4-113 - Other laws unaffected
- 54:4-114 - Conveyance to municipality of unencumbered vacant land in settlement of past-due municipal charges
- 54:4-115 - Method of procedure by municipality
- 54:4-116 - Acceptance of deed by municipality
- 54:4-117 - When settlement prohibited
- 54:4-118 - Not to be at variance with law
- 54:4-119 - Owner to pay all expenses
- 54:4-12 - Assessor; duties; ascertain persons and property taxable
- 54:4-120 - "Municipal charges" defined
- 54:4-121 - Other laws unaffected
- 54:4-121.1 - Poll tax, cancellation of
- 54:4-122 - May compromise, adjust or cancel cemetery assessments
- 54:4-122.1 - Receipt and custody of municipal tax collections and other public moneys; purpose of Act
- 54:4-122.10 - Office deemed vacant on collector's failure to give bond
- 54:4-122.11 - Release of surety on tax collector's bond from future accruing liability; hearing
- 54:4-122.12 - Findings and order of State Board on release from bond
- 54:4-122.13 - Rules and regulations
- 54:4-122.14 - Application of Act
- 54:4-122.2 - Definitions
- 54:4-122.3 - Deposit of tax collections and other public moneys in designated banks or trust companies
- 54:4-122.4 - Bond of municipal collector; conditions
- 54:4-122.5 - Penalty of collector's bond; minimum penalties; determination by Local Government Board
- 54:4-122.6 - System of internal checks in lieu of minimum penalties
- 54:4-122.7 - Quarterly list of delinquents; verification of collector's cash accounts and cash on hand
- 54:4-122.8 - Tax bill receipting machine; approval; access; duties of clerk
- 54:4-122.9 - Official tax receiving agency; designation of bank or trust company; rules and regulations
- 54:4-123 - Receiver of rents and income from real property in municipality for collection and satisfaction of delinquent taxes; bond not required
- 54:4-124 - Receiver's agent to collect rents and income and manage property; appointment; removal; accounting of rents and income
- 54:4-125 - Fees not to be allowed to receiver or counsel
- 54:4-126 - Expenses in connection with operation of property; payment
- 54:4-127 - Real property sold or to be sold for delinquent taxes as subject to Act
- 54:4-128 - Facts to be established; verification of complaint, effect
- 54:4-129 - 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
- 54:4-13 - Refusal of person to be sworn or answer; penalty
- 54:4-130 - Discharge of receiver; abatement of receivership proceedings or suit; receipted tax bill or certificate of redemption
- 54:4-131 - Intervention by collector when receiver in possession in mortgage foreclosure suit or other suit charged with collection of rents and income
- 54:4-132 - Remedy as cumulative
- 54:4-133 - Exceptions to application of Act
- 54:4-134 - Application of refund to delinquency
- 54:4-135 - Construction of act
- 54:4-136 - Application of act
- 54:4-16 - Assessor empowered to examine under oath
- 54:4-17 - Oath; form and content
- 54:4-2 - Taxation of property of corporations
- 54:4-2.10 - Anticipation of taxes to be collected from leasehold estates
- 54:4-2.11 - Leasehold estates existing October 1, 1949
- 54:4-2.12 - Application of act
- 54:4-2.13 - Effective date
- 54:4-2.25 - Standard of value for assessment of real property; taxable value
- 54:4-2.26 - Percentage level of taxable value; limits
- 54:4-2.27 - Time for establishment of percentage level of taxable value; uniform application; alteration; failure to establish
- 54:4-2.2a - State property defined
- 54:4-2.2b - State property; assessment and subjection to in lieu tax payment
- 54:4-2.2c - Statements of taxable value
- 54:4-2.2d - Review and revision of list and assessment by director; notice; finality of determination by director
- 54:4-2.2e - State's liability for in lieu tax payments; computation; limitations
- 54:4-2.2e1 - Adjustments to in lieu of tax payment
- 54:4-2.2f - Certification of amount of liability
- 54:4-2.2g - Annual appropriation; inclusion in budget
- 54:4-2.2h - Anticipation by municipalities in preparation of annual budget
- 54:4-2.2i - Payment; dates
- 54:4-2.2j - Appropriation lower than amount necessary for full funding; apportionment of payments
- 54:4-2.2k - Rules and regulations; access to facts and information
- 54:4-2.3 - Exempt property leased to person whose property is not exempt
- 54:4-2.31 - Personal property classifications; rules and regulations
- 54:4-2.32 - Partial invalidity
- 54:4-2.33 - Repeals
- 54:4-2.34 - Applicability of act
- 54:4-2.35 - Intention of legislature
- 54:4-2.37 - Time of performance
- 54:4-2.38 - Time of performance
- 54:4-2.39 - Return of tangible personal property used in business
- 54:4-2.4 - Leasehold less than calendar year; proportionate assessment
- 54:4-2.40 - Failure to file return; penalty
- 54:4-2.41 - Use of returns; destruction
- 54:4-2.42 - Confidential nature of returns
- 54:4-2.43 - Co-operation and assistance of assessors and public officials
- 54:4-2.44 - Standard of value; assessment
- 54:4-2.46 - Time of determining true value; assessment date
- 54:4-2.47 - Taxable value of tangible personal property; computation
- 54:4-2.48 - Return of taxable personal property; filing; review, audit and determination
- 54:4-2.49 - Failure to file return; penalty
- 54:4-2.49a - No first year payment
- 54:4-2.5 - Added Assessment Lists
- 54:4-2.50 - Rules and regulations
- 54:4-2.51 - Partial invalidity
- 54:4-2.53 - Application of act
- 54:4-2.6 - Collection of taxes on leasehold estate
- 54:4-2.7 - Appeal
- 54:4-2.8 - Lien upon leasehold estate
- 54:4-2.9 - Proportionate cancellation on termination of leasehold estate
- 54:4-20 - Exemption of personal property of life insurance companies subject to franchise tax
- 54:4-23 - Assessment of real property; conditions for reassessment
- 54:4-23.1 - Short title
- 54:4-23.10 - Determination of true value of land for purposes of state school aid and determining apportionment valuation
- 54:4-23.13a - Application deemed timely made
- 54:4-23.14 - Application form; contents
- 54:4-23.15 - Continuance of valuation, assessment and taxation under act
- 54:4-23.15a - Mailing of form to claim continuance of valuation, assessment and taxation; notice of filing requirement
- 54:4-23.16 - Separation or split off of part of land
- 54:4-23.18 - Location of contiguous land in more than one taxing district
- 54:4-23.19 - Tax list and duplicate; factual details
- 54:4-23.2 - Value of land actively devoted to agricultural or horticultural use
- 54:4-23.20 - State farmland evaluation advisory committee
- 54:4-23.21 - Rules and regulations; forms
- 54:4-23.22 - Partial invalidity
- 54:4-23.23 - Applicability to tax year 1965 and subsequent tax years
- 54:4-23.24 - Residential property rezoned into commercial or industrial zone; valuation and assessment
- 54:4-23.3 - Agricultural use of land
- 54:4-23.3a - Application; review for compliance
- 54:4-23.3b - Disqualification
- 54:4-23.3c - Land use for taxation purposes
- 54:4-23.4 - Land deemed in horticultural use
- 54:4-23.5 - Land deemed actively devoted to agricultural or horticultural use
- 54:4-23.6 - Qualifications for valuation, assessment, taxation
- 54:4-23.7 - Considerations of assessor in valuing land
- 54:4-23.7a - Definitions applicable to C.54:4-23.7a and C.54:4-23.7b
- 54:4-23.7b - Provision of plan with application
- 54:4-23.8 - Determination of amount of rollback taxes
- 54:4-23.9 - Procedure for assessment, collection, payment, etc., of roll-back taxes
- 54:4-23a - Single family dwelling; date of addition to assessment list; issuance of certificate of occupancy and actual occupation; limitation of time
- 54:4-24 - Assessor's list; form and content
- 54:4-25 - Tract lying between two districts; how assessed
- 54:4-26 - Assessor to follow forms and methods prescribed by director
- 54:4-27 - Exempt property listed separately
- 54:4-28 - Assessments by block system and house number
- 54:4-29 - Purchaser of realty may present deed to assessor for certificate
- 54:4-3.10 - Property of firefighters' association, exemption from taxation
- 54:4-3.11 - Exemption of franchises; railroad and canal property
- 54:4-3.113 - Definitions
- 54:4-3.113a - Definitions relative to certain renewable energy systems
- 54:4-3.113b - Property certified as renewable energy system exempt from taxation
- 54:4-3.113c - Requirements for certification by local enforcing agency
- 54:4-3.113d - Certification by local enforcing agency
- 54:4-3.113e - Revocation of certificate
- 54:4-3.113f - Review for aggrieved persons
- 54:4-3.113g - Rules, regulations
- 54:4-3.114 - Certified solar energy system
- 54:4-3.115 - Certification; application; inspection of premises
- 54:4-3.116 - Certification; qualifications; contents; filing; effective date of exemption
- 54:4-3.117 - Revocation; grounds
- 54:4-3.118 - Review; action of enforcing agency; action of assessor or director of division of taxation
- 54:4-3.119 - Amount of exemption; determination
- 54:4-3.120 - Rules and regulations
- 54:4-3.13 - Exemption of property of public fire patrol or salvage corps
- 54:4-3.130 - Definitions
- 54:4-3.131 - Certified automatic fire suppression system; tax exemption
- 54:4-3.132 - Certification; application; inspection
- 54:4-3.133 - Certificate; issuance; contents; commencement of exemption
- 54:4-3.134 - Revocation
- 54:4-3.135 - Appeals from action of enforcing agency, director of division of taxation or assessor
- 54:4-3.136 - Amount of exemption from assessed valuation
- 54:4-3.137 - Rules and regulations
- 54:4-3.138 - Tax exemption
- 54:4-3.139 - Findings, determinations
- 54:4-3.140 - Definitions
- 54:4-3.141 - Determination of need of rehabilitation; conversion or building of residential properties by municipal governing body
- 54:4-3.142 - Abatements of real property taxes for qualified residential property; application, approval, requirement
- 54:4-3.143 - Tax abatements for purchaser of residential property in urban redevelopment project
- 54:4-3.144 - Application procedure for tax abatement
- 54:4-3.145 - Financial agreement; payments in lieu of taxes
- 54:4-3.146 - Annual administration fee payable by owner to municipality
- 54:4-3.147 - Payments to be made quarterly, failure to pay; penalty
- 54:4-3.148 - Liability of owner for real property taxes on land
- 54:4-3.149 - No abatement granted for properties on which taxes are delinquent
- 54:4-3.15 - Exemption of property used by crippled soldiers
- 54:4-3.151 - Findings, declarations relative to contaminated real property
- 54:4-3.152 - Definitions
- 54:4-3.154 - Ordinance providing for tax exemptions
- 54:4-3.156 - Financial agreement evidencing approved exemption
- 54:4-3.159 - Real property acquired by Meadowlands Conservation Trust exempt from taxation
- 54:4-3.160 - Resolution to provide property tax exemption for medical practices in Health Enterprise Zones
- 54:4-3.161 - Tenant rebate to medical dental practice, administration
- 54:4-3.18 - Exemption of turnpikes
Section 54:40A
Section 54:40B
Section 54:41
Section 54:42
Section 54:43
Section 54:44
Section 54:45
Section 54:46
Section 54:47
Section 54:47A
Section 54:47B
Section 54:47C
Section 54:47D
Section 54:47E
Section 54:48
Section 54:49
Section 54:4A
Section 54:4B
Section 54:5
Section 54:50
Section 54:51A
Section 54:52
Section 54:53
Section 54:6
Section 54:7
Section 54:8
Section 54:8A