State Codes and Statutes
Statutes > New-jersey > Title-54 > Section-54-8a54:8A-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
