TITLE 54A - NEW JERSEY GROSS INCOME TAX ACT
- Section 54A:1
- Section 54A:10
- 54A:10-1 - Short title
- 54A:10-10 - Inapplicability of act to program of aid or assistance in effect
- 54A:10-11 - Veterans deductions; certification of number and amounts by county board of taxation
- 54A:10-12 - Additional amount of revenue sharing funds due each municipality for current tax year; certification; payment
- 54A:10-2 - Legislative declaration
- 54A:10-3 - Definitions
- 54A:10-4 - Revenue sharing fund; creation; distributions to municipalities
- 54A:10-5 - Distribution of additional amount
- 54A:10-6 - Annual computation of funds due each municipality; credit after prepayment of tax
- 54A:10-7 - Anticipation of revenues in municipal budget; reduction of property tax levy
- 54A:10-8 - Annual certification of funds due each municipality; payments
- 54A:10-9 - Rules and regulations
- Section 54A:2
- 54A:2-1 - Imposition of tax
- 54A:2-1.1 - Determination of tax, income of nonresident
- 54A:2-1.2 - Review of New York enactments by Attorney General
- 54A:2-1a - Determination of tax due, certain circumstances
- 54A:2-2 - Partners and partnerships
- 54A:2-3 - Associations taxable as corporations
- 54A:2-4 - Minimum taxable income
- Section 54A:3
- 54A:3-1 - Personal exemptions and deductions
- 54A:3-1.1 - Dependent under 22 in attendance at accredited post-secondary institution
- 54A:3-2 - Alimony and separate maintenance payments
- 54A:3-3 - Medical expenses
- 54A:3-4 - Deductions for contributions to medical savings account
- 54A:3-5 - Self-employed individuals, deduction for health insurance costs
- 54A:3-6 - Deduction for qualified conservation contribution
- 54A:3-7 - Designation of "Health Enterprise Zones."
- 54A:3-8 - Tax deduction for qualified receipts, definitions
- Section 54A:3A
- Section 54A:4
- 54A:4-1 - Resident credit for tax of another state
- 54A:4-10 - Regulations
- 54A:4-11 - Gross income tax credit for employment of certain handicapped persons
- 54A:4-12 - Gross income tax credit for certain film production expenses; definitions
- 54A:4-12a - Application of certain tax credits prohibited
- 54A:4-2 - Credit for taxes withheld, paid by S corporation
- 54A:4-4 - Credit in lieu of refund of unemployment compensation contributions
- 54A:4-5 - Reimbursement of director by division of unemployment and temporary disability insurance
- 54A:4-6 - Findings, declarations relative to an earned income tax credit
- 54A:4-7 - New Jersey Earned Income Tax Credit program
- 54A:4-8 - Annual appropriation for administration
- 54A:4-9 - Availability of statistical information
- Section 54A:5
- 54A:5-1 - New Jersey gross income defined
- 54A:5-1.1 - Certain IRA roll over amounts protected for 4 years
- 54A:5-1.2 - Determination of category of income net of expenses or depreciation, certain; timing
- 54A:5-10 - Definitions
- 54A:5-11 - Initial basis of shareholder of S corporation stock
- 54A:5-12 - Limits on shareholder's losses
- 54A:5-13 - Shareholder's share of S corporation income prorated for periods of residence
- 54A:5-14 - Distributions made by S corporation, treatment
- 54A:5-15 - Determination of amount of category of income, certain disallowance
- 54A:5-2 - Losses
- 54A:5-3 - Taxability of estates, trusts and their beneficiaries
- 54A:5-4 - Taxability of partners
- 54A:5-6 - Husband and wife
- 54A:5-7 - Allocations of income of nonresidents
- 54A:5-8 - Income from sources within State for nonresident
- 54A:5-9 - Taxation of S corporation shareholders
- Section 54A:6
- 54A:6-1 - Items in 54A:6-2 to 54A:6-9 excluded
- 54A:6-10 - Pensions and annuities
- 54A:6-11 - Lottery winnings
- 54A:6-13 - Unemployment insurance benefits
- 54A:6-14 - Interest on certain obligations
- 54A:6-14.1 - Exemption of distributions of qualified investment fund
- 54A:6-15 - Other retirement income
- 54A:6-2 - Federal social security benefits
- 54A:6-21 - Contributions to certain employee trusts
- 54A:6-22 - Gross income exclusion
- 54A:6-23 - Commuter transportation benefits not considered gross income
- 54A:6-24 - Cafeteria plan, qualified option, certain; not gross income
- 54A:6-25 - State tuition programs, education; distributions, certain, excluded from gross income
- 54A:6-25.1 - Loan redemption exempt from taxation
- 54A:6-26 - Military pension, survivor's benefit payments excluded from gross income
- 54A:6-27 - Contributions to medical savings account not included in gross income
- 54A:6-28 - Roth IRA distributions excluded from gross income
- 54A:6-29 - Holocaust reparations, restitution excluded from gross income
- 54A:6-3 - Railroad retirement benefits
- 54A:6-30 - Victims of September 11, 2001 terrorist attacks, income exempt from New Jersey gross income tax
- 54A:6-31 - Family leave benefits not included in gross income
- 54A:6-4 - Certain death benefits
- 54A:6-5 - Gifts and inheritances
- 54A:6-6 - Compensation for injuries or sickness
- 54A:6-7 - Certain pay of members of the armed forces, NJNG, exemption from taxable gross income
- 54A:6-8 - Scholarships and fellowship grants
- 54A:6-9.1 - Gains from sale, exchange of principal residence, excludable from gross income; conditions
- 54A:6-9.2 - Applicability of federal "Taxpayer Relief Act of 1997"
- Section 54A:7
- 54A:7-1 - Requirement of withholding tax from wages
- 54A:7-1.1 - Voluntary withholding from pensions and annuities
- 54A:7-1.2 - Entities making payments to unincorporated contractors, 7 percent withholding; exceptions; definitions
- 54A:7-2 - Information statement for employee or recipient of other payments, earned income credit
- 54A:7-3 - Credit for tax withheld
- 54A:7-4 - Employer's or other payor's return and payment of withheld taxes
- 54A:7-5 - Liability for withheld taxes
- 54A:7-6 - Failure to withhold
- 54A:7-7 - Filing annual reconciliation of tax withheld
- Section 54A:8
- 54A:8-1 - Payment of tax; returns; extension of time
- 54A:8-10 - Filing of estimated tax form required, exceptions
- 54A:8-2 - Optional tax tables
- 54A:8-3 - Accounting periods and methods
- 54A:8-3.1 - Persons required to file
- 54A:8-4 - Declarations of estimated tax
- 54A:8-5 - Payments of estimated tax
- 54A:8-6 - Requirements concerning returns, notices, records and statements
- 54A:8-6.1 - Certain tax preparers required to use electronic methods for filing
- 54A:8-6.2 - Status of health care coverage, question on the New Jersey Gross Income Tax return, determination of eligibility; definitions
- 54A:8-7 - Report of change in federal taxable income or credit
- 54A:8-8 - Definitions relative to payment of estimated gross income tax on real property sales by nonresidents
- 54A:8-9 - Payment of estimated tax by nonresident taxpayer on certain gains
- Section 54A:9
- 54A:9-1 - Applicability of State Tax Uniform Procedure Law
- 54A:9-10 - Appeal to tax court, claim for refund
- 54A:9-11 - Mailing rules; holidays
- 54A:9-12 - Collection, levy and liens
- 54A:9-13 - Transferees
- 54A:9-14 - Jeopardy assessment
- 54A:9-16 - Armed forces relief provisions
- 54A:9-17 - General powers of the director
- 54A:9-17.1 - Identifying numbers
- 54A:9-17.2 - Filing of tax returns for domestic service workers
- 54A:9-18 - Order to compel compliance
- 54A:9-19 - Exercise of powers and duties of Division of Taxation by director
- 54A:9-2 - Notice of deficiency
- 54A:9-20 - Appropriation
- 54A:9-21 - Severability clause
- 54A:9-24 - Repeal of Tax on Capital Gains and Other Unearned Income
- 54A:9-25 - Property Tax Relief Fund
- 54A:9-25.1 - Gubernatorial Election Fund checkoff
- 54A:9-25.10 - U.S.S. New Jersey Educational Museum Fund established
- 54A:9-25.12 - "Drug Abuse Education Fund."
- 54A:9-25.13 - Appropriation of all funds deposited in "Drug Abuse Education Fund."
- 54A:9-25.14 - Taxpayer options to contribute portion of refund to certain funds, methodology
- 54A:9-25.15 - Option to contribute portion of tax refund to Korean Veterans' Memorial Fund
- 54A:9-25.16 - Appropriation of funds deposited
- 54A:9-25.17 - "Organ and Tissue Donor Awareness Education Fund."
- 54A:9-25.18 - Appropriation of funds in Organ and Tissue Donor Awareness Education Fund
- 54A:9-25.19 - NJ-AIDS Services Fund; tax return contribution
- 54A:9-25.2 - "Endangered and Nongame Species of Wildlife Conservation Fund."
- 54A:9-25.20 - "Literacy Volunteers of America - New Jersey Fund;" tax return contribution
- 54A:9-25.21 - "New Jersey Prostate Cancer Research Fund"; tax return contribution
- 54A:9-25.22 - Appropriation of monies deposited
- 54A:9-25.23 - Income tax returns, option for contribution to NJ World Trade Center Scholarship Fund
- 54A:9-25.24 - "New Jersey Veterans Haven Support Fund;" tax return contribution
- 54A:9-25.25 - "Community Food Pantry Fund."
- 54A:9-25.26 - "Cat and Dog Spay/Neuter Fund."
- 54A:9-25.27 - "New Jersey Lung Cancer Research Fund."
- 54A:9-25.3 - Appropriation of deposited moneys
- 54A:9-25.4 - "Children's Trust Fund."
- 54A:9-25.5 - All funds to commission
- 54A:9-25.6 - Contribution to Vietnam Veterans' Memorial Fund; indication on income tax return
- 54A:9-25.7 - "New Jersey Breast Cancer Research Fund."
- 54A:9-25.8 - Legislative appropriations; breast cancer research project defined.
- 54A:9-25.9 - U.S.S. New Jersey Educational Museum Fund; tax return contribution
- 54A:9-27 - Effective date
- 54A:9-29 - Certain revenue appropriated for direct real property taxpayer relief
- 54A:9-3 - Assessment
- 54A:9-4 - Limitations on assessment
- 54A:9-5 - Interest on underpayment
- 54A:9-6 - Additions to tax and civil penalties
- 54A:9-7 - Overpayment.
- 54A:9-8 - Limitations on credit or refund
- 54A:9-8.1 - Setoff of indebtedness to State agencies; precedence of child support indebtedness
- 54A:9-8.2 - Regulations for procedures and methods
- 54A:9-8.3 - Appropriation of sums collected
- 54A:9-8.4 - Definitions relative to multistate personal income tax refund setoff program; authorization, procedure
- 54A:9-9 - Petition to director