State Codes and Statutes

State Codes and Statutes

Statutes > New-jersey > Title-54 > Section-54-8a

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