N.J. Stat. § 54:40B-3.6 — NJ Code / Title 54 / Chapter 40B / Section 40B-3.6
Violations, penalties.
Status: in_force

7. a. Any person who engages in any business or activity for which a license is required under the provisions of P.L.2019, c.147 (C.54:40B-3.3 et al.), without first having obtained a license to do so, or who, having had such a license, shall continue to engage in or conduct such business after any such license shall have been revoked, or during a suspension thereof, shall be liable to a penalty of not more than $1,000, which penalty shall be sued for, and shall be recoverable in the name of the director; and each day that any such business is so engaged in or conducted shall be deemed a separate offense. b. The Superior Court and every municipal court within their respective jurisdictions, and with respect to offenses occurring within the territorial jurisdiction of the court, shall have jurisdiction over proceedings to enforce and collect the penalty. The proceedings shall be brought by and in the name of the director. They shall be summary and in accordance with the "Penalty Enforcement Law of 1999," P.L.1999, c.274 (C.2A:58-10 et seq.). Process shall be either in the nature of a summons or warrant. If judgment be rendered for the plaintiff, the court shall cause any defendant who refuses or fails to pay forthwith the amount of the judgment rendered against the defendant and all costs and charges incident thereto, to be committed to the county jail for such period as the court shall determine, not exceeding 60 days. c. In case a person shall, after conviction of any violation of P.L.2019, c.147 (C.54:40B-3.3 et al.), be again convicted of violating the same provision thereof, the person may be liable to a penalty for such further violation, in double the maximum penalty which might have been imposed on the first conviction, to be sued for and recovered in the manner above set forth. In case any defendant against whom judgment has been rendered for a money penalty under this subsection, shall fail or neglect to pay forthwith the amount of said penalty, the court shall commit him to jail for such number of days not exceeding 180 days, as the court shall determine. d. All penalties recovered for violations of this act shall be paid to the director and by the director accounted for and paid to the State Treasurer as in the case of State taxes. e. The costs recoverable in any such proceeding shall be recovered by the director in the event of judgment in the director's favor. If the judgment be for the defendant it shall be without costs against the director. All expenses incident to the recovery of any penalty pursuant to the provisions of this section shall be paid for as any other expense incident to the administration of P.L.2019, c.147 (C.54:40B-3.3 et al.). L.2019, c.147, s.7.
N.J. Stat. § 54A:4-1.2 — NJ Code / Title 54A / Chapter 4 / Section 4-1.2
Regulations.
Status: in_force

5. Notwithstanding the provisions of the "Administrative Procedure Act," P.L.1968, c.410 (C.52:14B-1 et seq.), to the contrary, the Director of the Division of Taxation in the Department of the Treasury may adopt, immediately upon filing with the Office of Administrative Law, regulations that the director deems necessary to implement the provisions of sections 1 through 3 of P.L.2023, c.125 (C.54A:4-1.1 et al.), which regulations shall be effective for a period not to exceed 180 days from the date of the filing. The director shall thereafter amend, adopt, or readopt the regulations in accordance with the requirements of P.L.1968, c.410 (C.52:14B-1 et seq.). L.2023, c.125, s.5.
N.J. Stat. § 54:10A-5.16 — NJ Code / Title 54 / Chapter 10A / Section 10A-5.16
Short title
Status: in_force

1. This act shall be known and may be cited as the "Manufacturing Equipment and Employment Investment Tax Credit Act." L.1993,c.171,s.1.
N.J. Stat. § 54:4-122 — NJ Code / Title 54 / Chapter 4 / Section 4-122
May compromise, adjust or cancel cemetery assessments
Status: in_force

It shall be lawful for the governing body of any municipality in this State, by resolution, to compromise, adjust or cancel, any past due assessments with the accrued interest thereon, levied against any cemetery owned by a religious society or sect, used for the interment of its own members, where the assessment was levied for the sole reason that the religious society or sect was an unincorporated cemetery association. Added L.1938, c. 16, p. 61, s. 1.
N.J. Stat. § 54:29A-43.1 — NJ Code / Title 54 / Chapter 29A / Section 29A-43.1
Dual assessment; appeal to tax court
Status: in_force

If property of a taxpayer has or shall have been, in any year, assessed by the local authorities of the taxing district, and also has or shall have been classified as Class I or Class III property or classified and assessed by the Director of the Division of Taxation of the State Department of the Treasury as Class II property, an appeal may be taken to the tax court in accordance with the provisions of the State Tax Uniform Procedure Law, R.S. 54:48-1 et seq., which court shall determine, in a summary manner, the character of the property and whether used for railroad purposes and by whom it has lawfully been assessed. This determination shall be made whether the taxes in question have been paid or not and whether an appeal to review either assessment has been made or not. L.1950, c. 343, p. 1134, s. 1. Amended by L.1964, c. 251, s. 9; L.1966, c. 139, s. 17, eff. June 17, 1966; L.1983, c. 36, s. 31, eff. Jan. 26, 1983.
N.J. Stat. § 54:8A-65 — NJ Code / Title 54 / Chapter 8A / Section 8A-65
Nonresident individual
Status: in_force

"Nonresident individual" means any individual who is not a resident of this State. L.1971, c. 222, s. 8, approved June 17, 1971; expired December 31, 1980 pursuant to L.1971,c.222,s.62.
N.J. Stat. § 54:4-3.156 — NJ Code / Title 54 / Chapter 4 / Section 4-3.156
Financial agreement evidencing approved exemption
Status: in_force

7. a. Each approved exemption shall be evidenced by a financial agreement between the municipality and the applicant. The agreement shall be prepared by the applicant and shall contain the representations that are required by the enabling ordinance. The agreement shall provide for the applicant to annually pay to the municipality an amount in lieu of real property taxes, to be computed according to subsection b. of this section. With the approval of the governing body, the agreement may be assigned to a subsequent owner of the environmental opportunity zone. b. Payments in lieu of real property taxes may be computed as a portion of the real property taxes otherwise due, according to the following schedule: (1) In the first tax year following execution of a memorandum of agreement or administrative consent order, no payment in lieu of taxes otherwise due; (2) In the second tax year following execution of a memorandum of agreement or administrative consent order, an amount not less than 10% of taxes otherwise due; (3) In the third tax year following execution of a memorandum of agreement or administrative consent order, an amount not less than 20% of taxes otherwise due; (4) In the fourth tax year following execution of a memorandum of agreement or administrative consent order, an amount not less than 30% of taxes otherwise due; (5) In the fifth tax year following execution of a memorandum of agreement or administrative consent order, an amount not less than 40% of taxes otherwise due; (6) In the sixth tax year following execution of a memorandum of agreement or administrative consent order, an amount not less than 50% of the taxes otherwise due; (7) In the seventh tax year following execution of a memorandum of agreement or administrative consent order, an amount not less than 60% of the taxes otherwise due; (8) In the eighth tax year following execution of a memorandum of agreement or administrative consent order, an amount not less than 70% of the taxes otherwise due; (9) In the ninth tax year following execution of a memorandum of agreement or administrative consent order, an amount not less than 80% of the taxes otherwise due; (10) In the tenth and all subsequent tax years following execution of a memorandum of agreement or administrative consent order, the exemption shall expire and the full amount of the assessed real property taxes, taking into account the value of the real property in its remediated state, shall be due. Where a property tax exemption has been extended because of the proposed implementation of a limited restricted use remedial action or unrestricted use remedial action, the municipality may provide for a different schedule for the payment in lieu of real property taxes which payments may not exceed the length of the property tax exemption. c. For the purposes of this section, only the amount of "taxes otherwise due" shall be determined by using the assessed valuation of the environmental opportunity zone at the time of the approval by the assessor of the exemption, regardless of any improvement made to the environmental opportunity zone thereafter and as if the designation of the environmental opportunity zone had not occurred. d. Notwithstanding any other provision in P.L.1995, c.413 (C.54:4-3.150 et seq.), if at any time the governing body of the municipality finds that the memorandum of agreement for remediation of the environmental opportunity zone has been terminated at the option of the applicant, unless if an administrative consent order is issued in its place, or that any of the conditions in the ordinance as required by subsection e. of section 5 of P.L.1995, c.413 (C.54:4-3.154) are not met, the period of the property tax exemption shall end. L.1995,c.413,s.7; amended 1997, c.278, s.24.
N.J. Stat. § 54:3-21.3 — NJ Code / Title 54 / Chapter 3 / Section 3-21.3
Fees
Status: in_force

Upon the filing of a petition of appeal by any taxpayer with the county board of taxation in any county pursuant to section 54:3-21 of the Revised Statutes, such taxpayer or the person acting on his behalf shall pay to the county treasurer, through the county tax administrator, a fee for each such petition according to the following schedule: (a) If the assessed valuation of the property under appeal is: Less than $150,000.00, the fee shall be .................. $5.00 $150,000.00 or more but less than $500,000.00, the fee shall be ..................................... $25.00 $500,000.00 or more but less than $1,000,000.00, the fee shall be ..................................... $100.00 $1,000,000.00 or more, the fee shall be ..................... $150.00 (b) When the appeal shall involve only the classification of property, for each parcel of property sought to be reclassified the fee shall be $25.00. (c) When the appeal shall involve both the assessed valuation of property and the classification of property, the fees shall be according to the provisions of (a) and (b) of this section. (d) When the appeal shall involve a matter not covered by (a), (b) or (c), the full fee to be paid shall be $25.00. (e) No filing fee shall be required hereunder to contest the denial of an application for a veteran's or veteran's widow's deduction under section 11 of P.L.1963, c. 171 (C. 54:4-8.20), for a senior citizen's or disabled person's deduction under section 10 of P.L.1963, c. 172 (C. 54:4-89), or for a homestead exemption under P.L.1976, c. 72 (C. 54:4-3.80 et seq.). Each county tax administrator shall be liable for all such fees paid into his hands and he shall pay over all such fees to the treasurer of the county, who shall receive, account and dispose of such fees as revenues of the county, subject to the provisions of section 18 of this amendatory and supplementary act. L.1947, c. 93, p. 500, s. 1. Amended by L.1968, c. 463, s. 1, eff. Feb. 21, 1969; L.1979, c. 499, s. 17, eff. Jan. 1, 1980.
N.J. Stat. § 54:4-3.159 — NJ Code / Title 54 / Chapter 4 / Section 4-3.159
Real property acquired by Meadowlands Conservation Trust exempt from taxation.
Status: in_force

15. Notwithstanding any law, rule, or regulation to the contrary, real property acquired by the Meadowlands Conservation Trust created pursuant to P.L.1999, c.31 (C.13:17-87 et al.) pursuant to purchase, conveyance, bequest, exchange, donation, acceptance, or otherwise shall become exempt from taxation and the payment of any in lieu of tax obligation as of the date of acquisition by the trust. If, at the time of acquisition by the trust, the prior owner has paid the taxes or any in lieu of tax obligation for the current tax year in full or for a period beyond the date of acquisition by the trust, the prior owner shall be entitled to a prorated refund from the taxing authority of the taxes or in lieu of tax obligations paid by the prior owner for the remaining portion of the tax year beyond the date of acquisition by the trust. If insufficient or no taxes, or insufficient or no in lieu of tax obligations, shall have been paid by the prior owner for the portion of the tax year prior to acquisition by the trust, the prior owner shall pay the amount due for that period to the appropriate taxing authority. L.1999,c.31,s.15.
N.J. Stat. § 54:50-44 — NJ Code / Title 54 / Chapter 50 / Section 50-44
Written statement of out-of-State business
Status: in_force

5. a. An out-of-State business that enters this State shall, not later than 45 days after the date the out-of-State business enters this State, provide a written statement to the director indicating that the out-of-State business is doing business in this State for purposes of performing disaster or emergency related work, which written statement shall include the name of the business, the state of the business's domicile, the principal address of the business, the business's federal tax identification number, the date of the business's entry into this State, and the business's contact information. b. A business that is registered to do business in this State shall provide a written statement that includes the information required to be provided to the director in accordance with subsection a. of this section for each out-of-State business affiliate that enters this State for purposes of performing disaster or emergency related work. The written notification provided to the director also shall include contact information for the business that is registered to do business in this State, and shall be provided to the director by the business that is registered to do business in this State not later than 30 days after the date the out-of-State business enters this State. c. The written statement and any information required to be provided to the director by an out-of-State business or by a business that is registered to do business in this State, on behalf of an affiliate, shall be a public or government record for purposes of P.L.1963, c.73 (C.47:1A-1 et seq.) and P.L.2001, c.404 (C.47:1A-5 et al.), and shall be open to the public for inspection. The written statement and any information required to be provided to the director shall not be a confidential or privileged record or file of the director subject to the provisions of R.S.54:50-8 and R.S.54:50-9. L.2019, c.7, s.5.
N.J. Stat. § 54:4-1.2 — NJ Code / Title 54 / Chapter 4 / Section 4-1.2
Short title
Status: in_force

This act shall be known and may be cited as the "Manufactured Home Taxation Act." L.1983, c. 400, s. 1, eff. Dec. 22, 1983.
N.J. Stat. § 54:40A-14 — NJ Code / Title 54 / Chapter 40A / Section 40A-14
Manner of affixing stamps
Status: in_force

The director shall regulate and prescribe the manner of affixing and canceling stamps. L.1948, c. 65, p. 161, s. 404.
N.J. Stat. § 54:47B-7 — NJ Code / Title 54 / Chapter 47B / Section 47B-7
Records of distributor
Status: in_force

Every distributor of seed potatoes shall keep a record of all seed potatoes handled by him as a distributor of seed potatoes which record shall be open to inspection by the authorized representatives of the department at all times during normal business hours. L.1957, c. 169, p. 602, s. 7.
N.J. Stat. § 54:35-4.1 — NJ Code / Title 54 / Chapter 35 / Section 35-4.1
Death of person caused by wrongful act, neglect or default; compensation; failure to timely pay tax; interest and bond
Status: in_force

Notwithstanding the provisions of R.S. 54:35-3 and R.S. 54:35-4, with respect to any sum recovered as compensation for death of a person caused by a wrongful act, neglect or default, interest shall accrue at the rates and in the manner provided in R.S. 54:35-3 and a bond shall be required to be given as provided in R.S. 54:35-4, if the tax is not paid within 30 days of the receipt of an award or settlement therefor. L.1978, c. 172, s. 4, eff. Dec. 28, 1978.
N.J. Stat. § 54:32B-20.1 — NJ Code / Title 54 / Chapter 32B / Section 32B-20.1
Credits for certain payments by remitters; no credit for certain tax payments.
Status: in_force

35. a. A corporation that was subject to tax pursuant to the provisions of P.L.1940, c.5 (C.54:30A-49 et seq.) prior to January 1, 1998 shall be entitled to claim a credit against remittances of sales and use tax after July 1, 1998 and after August 1 in each year thereafter pursuant to the provisions of section 53 of P.L.1997, c.162 (C.54:30A-117). b. Any gas, electric, or telecommunications public utility taxpayer that has made any advance credit payment pursuant to P.L.1940, c.4 (C.54:30A-16 et seq.) or P.L.1940, c.5 (C. 54:30A-49 et seq.) shall not be eligible for a credit for such amount or any part thereof to offset any liability under the "Sales and Use Tax Act," P.L.1966, c.30 (C.54:32B-1 et seq.). L.1997,c.162,s.35.
N.J. Stat. § 54:29A-61 — NJ Code / Title 54 / Chapter 29A / Section 29A-61
Receivership
Status: in_force

In any such proceeding, at the instance of the Attorney-General, the court may appoint a receiver to enforce the lien, or, upon certification by the State Comptroller during the pendency of such proceedings that it is in the public interest, may appoint a receiver with all the powers of a receiver in equity. L.1941, c. 291, p. 793, s. 61.
N.J. Stat. § 54:4-3.6g — NJ Code / Title 54 / Chapter 4 / Section 4-3.6g
Payment of net rents, revenues to city, independent audits.
Status: in_force

2. The agency or instrumentality of the eligible city shall pay over to the city all net rents and other revenues received by the agency or instrumentality from its ownership, operation, or leasing of the sports and entertainment project, after providing for payment of all costs, expenses, and other obligations payable by the agency or instrumentality from such rents or other revenues, including any amounts payable under any lease of the sports and entertainment project. Prior to the funds being paid over to the eligible city, the agency or instrumentality of the eligible city shall cause independent audits to be conducted of: 1) all funds received and all costs, expenses, and obligations incurred by the agency or instrumentality that were associated with the operation of the sports and entertainment project and that are part of the calculation of the amount being paid over to the city; and 2) the financial records of any primary lessee of the sports and entertainment project that pertain to the amounts payable to the agency or instrumentality under a lease agreement. A report of each audit shall be filed with the governing body of the eligible city and with the Director of the Division of Local Government Services in the Department of Community Affairs. An individual or firm shall not be employed or otherwise engaged by an agency or instrumentality of an eligible city to conduct said audits without the prior written approval of the Director of the Division of Local Government Services in the Department of Community Affairs. L.2009, c.6, s.2.
N.J. Stat. § 54:47A-10 — NJ Code / Title 54 / Chapter 47A / Section 47A-10
Continued violations; injunction
Status: in_force

Continued or threatened continued violations of this act may be restrained by the Superior Court in a civil action brought by the department, but no such action shall be deemed to relieve the defendant of his liability for the tax or for any other penalty imposed herein. L.1957, c. 47, p. 86, s. 10.
N.J. Stat. § 54:8A-73 — NJ Code / Title 54 / Chapter 8A / Section 8A-73
"Taxable income" defined
Status: in_force

The classes of taxable income are as follows: (a)(1) Compensation. All salaries, wages, commissions, bonuses and incentive payments whether based on profits or otherwise, fees, tips and similar remuneration received for services rendered whether directly or through an agent and whether in cash or in property. (2) Net profits. The net income from the operation of a business profession, or other activity, after provision for all costs and expenses incurred in the conduct thereof, determined either on a cash or accrual basis in accordance with accepted accounting principles and practices but without deduction of taxes based on income. (3) Net gains or income from disposition of property. Net gains or net income, less net losses, derived from the sale, exchange or other disposition of property, including real or personal, whether tangible or intangible but only to the extent that the amount of such net gain or income exceeds the taxpayer's actual or attributed base as determined in accordance with accepted accounting principles and practices. For the purpose of this act, for the determination of the basis of any property, real and personal, if acquired prior to June 1, 1971, the date of acquisition shall be adjusted to June 1, 1971 as if the property had been acquired on that date. If the property was acquired after June 1, 1971, the actual date of acquisition shall be used in determination of the basis. The term "net gains or income" shall not include gains or income derived from obligations which are statutorily free from State or local taxation under the laws of the taxpayer's State of residence or under the laws of the United States. (4) Net gains or income derived from or in the form of rents, royalties, patents and copyrights. (5) Dividends. (6) Interest derived from obligations which are not statutorily free from state or local taxation under the laws of the taxpayer's state of residence or under the laws of the United States. (7) Gambling and lottery winnings, except prizes received pursuant to the provisions of the State Lottery Law, P.L.1970, c. 13. (8) Net gains or income derived through estates or trusts. (b) To the extent that income or gain is subject to tax under one of the classes of income enumerated in this section such income or gain shall not be subject to tax under another of such enumerated classes. (c) The Director, Division of Taxation is empowered to issue rules and regulations governing the determination of items entering into the computations of taxable income pursuant to this section. L.1971, c. 222, s. 16, approved June 17, 1971. Amended by L.1971, c. 354, s. 5; L.1974, c. 185, s. 3, eff. Dec. 24, 1974; expired December 31, 1980 pursuant to L.1971,c.222,s.62.
N.J. Stat. § 54:10A-13 — NJ Code / Title 54 / Chapter 10A / Section 10A-13
Report of changed, corrected taxable income
Status: in_force

13. If the amount of the taxable income for any year of any taxpayer as returned to the United States Treasury Department is changed or corrected by the Commissioner of Internal Revenue or other officer of the United States or other competent authority, or where a renegotiation of a contract or subcontract with the United States results in a change in said taxable income, or where a recovery of a war loss results in a computation or recomputation of any tax imposed by the United States, such taxpayer shall report such changed or corrected taxable income, or the results of such renegotiation, or such computation or recomputation, within 90 days after the final determination of such change or correction or renegotiation, or such computation or recomputation, or as required by the director, and shall concede the accuracy of such determination or state wherein it is erroneous. Any taxpayer filing an amended return with such department shall also file within 90 days thereafter an amended report with the director. The periods of limitation to make deficiency assessments under R.S.54:49-6 and to file claims for refund under R.S.54:49-14 shall commence to run for additional four year periods from the date that taxable income is finally changed or corrected by the Commissioner of Internal Revenue; provided, that the additional periods of limitation shall only be applicable to the increase or decrease in tax attributable to the adjustments in such changed or corrected taxable income. L.1945,c.162,s.13; amended 1947,c.50,s.5; 1958,c.63,s.6; 1992,c.175,s.19.
N.J. Stat. § 54:4-3.155 — NJ Code / Title 54 / Chapter 4 / Section 4-3.155
Required application for exemption
Status: in_force

6. No exemption shall be granted pursuant to P.L.1995, c.413 (C.54:4-3.150 et seq.) except upon written application filed with the assessor of the taxing district wherein the environmental opportunity zone is located and is approved by the governing body by resolution or ordinance, as required by the enabling ordinance. Every application shall be on a form prescribed by the Director of the Division of Taxation, in the Department of the Treasury, and provided for the use of claimants by the governing body of the municipality constituting the taxing district. Every application for an exemption may be approved and allowed by the governing body to the degree that the application is consistent with the provisions of the enabling ordinance. The exemption shall not be granted by the governing body until the owner of the property enters into a memorandum of agreement or administrative consent order with the Department of Environmental Protection for the remediation. An exemption that is granted shall take effect upon the approval by the governing body and it shall be recorded and made a permanent part of the official tax records of the taxing district, which record shall contain a notice of the termination date of the exemption. The owner of the property shall deliver a copy of the approved exemption application to the Division of Local Government Services in the Department of Community Affairs. L.1995,c.413,s.6.
N.J. Stat. § 54:5-34 — NJ Code / Title 54 / Chapter 5 / Section 5-34
Sale; purchase by municipality; rights of municipality
Status: in_force

The officer making sale shall strike off and sell to the municipality in fee for redemption any parcel of real property purchased in accordance with a successful bid made pursuant to a resolution of the governing body or at 18% any parcel of real property for which there shall be no other purchaser, and the municipality shall have the same remedies and rights as other purchasers, including the right to bar or foreclose the right of redemption. Amended by L.1962, c. 161, s. 2; L.1975, c. 210, s. 2, eff. Sept. 25, 1975; L.1979, c. 435, s. 3, eff. Feb. 14, 1980.
N.J. Stat. § 54:47B-10 — NJ Code / Title 54 / Chapter 47B / Section 47B-10
Seed potato tax account; expenditures
Status: in_force

All moneys received by the department from the tax imposed by this act, including any fines and forfeitures collected under the provisions of this act, shall be forthwith deposited as received with the State Treasurer and maintained by him as a special account entitled "Seed Potato Tax Account." Moneys credited to such special account shall be appropriated and used for the following purposes: (a) Cost of administration and collection of the tax; (b) Programs of education and research, advertising, publicity, sales and promotion of the white potato industry as may from time to time be conducted or approved by the council. L.1957, c. 169, p. 602, s. 10.
N.J. Stat. § 54:51A-19 — NJ Code / Title 54 / Chapter 51A / Section 51A-19
Fees
Status: in_force

Upon the filing or entering of the first paper or proceeding in any action or proceeding in the tax court, the plaintiff or any person filing a counterclaim shall pay to the clerk of the court, for use of the State, $75.00 for the first paper filed by him, which shall cover all fees payable therein, except a lesser fee may be provided by rule of court, and except further, that no filing fee shall be required upon the filing of a responsive pleading by a taxing district. L.1983, c. 45, s. 54:51A-19, eff. Jan. 28, 1983.
N.J. Stat. § 54:1-89 — NJ Code / Title 54 / Chapter 1 / Section 1-89
Appointment of county assessor.
Status: in_force

4. a. On the first day of January of the first full calendar year next following the effective date of P.L.2009, c.118 (C.54:1-86 et al.), or as soon thereafter as may be practicable, the county governing body shall appoint a county assessor. b. (1) The county assessor shall be an employee of the pilot county and shall serve on a full-time basis for an initial five-year term. (2) No person shall be appointed as county assessor unless that person holds a certified property assessor's certificate and has at least five years of experience as a municipal tax assessor or deputy county assessor, or held the position of county tax administrator prior to the appointment of the first county assessor pursuant to this section. (3) The county assessor shall acquire tenure in office upon reappointment to a second five-year term and thereafter shall hold office during good behavior and efficiency, and shall not be removed for political reasons or for any cause other than incapacity, misconduct, disobedience of rules or regulations established by the director or by the county governing body, failure to meet the standards of performance established by the director, or schedules or standards adopted pursuant to P.L.2009, c.118 (C.54:1-86 et al.). c. The pilot county shall constitute a taxing district for the purpose of the assessment of property in the State. L.2009, c.118, s.4.
N.J. Stat. § 54:5-104.41 — NJ Code / Title 54 / Chapter 5 / Section 5-104.41
Complaint to be filed with tax collector; county recording officer and Attorney-General
Status: in_force

The plaintiff shall file a copy of the complaint in the offices of the municipal tax collector, the county recording officer and the Attorney-General of the State of New Jersey. L.1948, c. 96, p. 537, s. 13. Amended by L.1953, c. 51, p. 903, s. 65.
N.J. Stat. § 54:5-30 — NJ Code / Title 54 / Chapter 5 / Section 5-30
Notice of sale attached to list
Status: in_force

At or before the time advertised for sale the collector shall attach to the list or section thereof a copy of the notice of sale, with affidavits of the advertisement, posting and mailing thereof.
N.J. Stat. § 54:4-2.34 — NJ Code / Title 54 / Chapter 4 / Section 4-2.34
Applicability of act
Status: in_force

Section 13 of this act shall apply to taxes on tangible household personal property and personal effects due and payable in the year 1962 and thereafter, and the remainder of this act shall apply to real and personal property taxes due and payable in the year 1965 and thereafter, and shall not affect the obligation, lien, or duty to pay any taxes, interest or penalties which have accrued or may accrue by virtue of any assessment made or which may be made with respect to taxes levied for any year prior to the year 1965, nor shall this act affect the legal authority to assess and collect taxes which may be or have been due and payable prior to January 1, 1965, together with such interest and penalties as would have accrued thereon under any provision of law amended or repealed hereby; nor shall this act invalidate any assessments or affect any proceeding for the enforcement thereof pending upon the effective date of this act or upon January 1, 1965, or during the period between said dates. L.1960, c. 51, s. 38. Amended by L.1961, c. 17, p. 93, s. 1; L.1961, c. 72, p. 599, s. 2; L.1962, c. 20, s. 1; L.1963, c. 9, s. 1, eff. April 1, 1963.
N.J. Stat. § 54:50-26.2 — NJ Code / Title 54 / Chapter 50 / Section 50-26.2
Responsibility of State agency concerning identification of licensees.
Status: in_force

4. It shall be the responsibility of a State agency to require federal social security numbers and federal taxpayer identification numbers, as appropriate, from its licensees for the purpose of State tax administration and to provide appropriate notice of the requirements of this section for all requests by the director for such information that occur after the initial request by the director pursuant to section 3 of P.L.2004, c.58 (C.54:50-26.1) for the information required from licensees that the State agency has identified as a business entity. L.2004,c.58,s.4.
N.J. Stat. § 54:5-18.6 — NJ Code / Title 54 / Chapter 5 / Section 5-18.6
Failure to issue certificate after demand; land free from future lien
Status: in_force

If the official designated to make and issue any such certificate fails to issue the same within fifteen days after receipt of an application therefor and the fees provided for herein, a person acquiring an interest in lands described in the application and in reliance thereon shall hold such interest free from any subsequent liens of the municipality for any such municipal improvements which have been authorized by ordinance prior to the expiration of said fifteen days but not then assessed. L.1946, c. 269, p. 929, s. 6.
N.J. Stat. § 54:49-12.7 — NJ Code / Title 54 / Chapter 49 / Section 49-12.7
Reciprocal debt collection agreement with federal government.
Status: in_force

1. The State Treasurer or the State Treasurer's designee may enter into a reciprocal collection and offset of indebtedness agreement with the federal government, pursuant to which the State will offset from State tax refunds and from payments otherwise due to vendors and contractors providing goods or services to State departments, agencies or institutions, non-tax debt owed to the federal government; and the federal government will offset from federal payments to vendors, contractors and taxpayers debt owed to the State of New Jersey. L.2006,c.32,s.1.
N.J. Stat. § 54:1-27 — NJ Code / Title 54 / Chapter 1 / Section 1-27
Order for reassessment; failure of assessor to comply; appointment of substitute
Status: in_force

The Director of the Division of Taxation may, if necessary, direct an assessor or other taxing officer to make a reassessment of any or all of the property, according to rules which he shall prescribe. If the assessor or other taxing officer fails to comply forthwith with the order so given, the director may appoint or designate some other person to make the new assessment under his direction. The assessment so made and affirmed by the director when certified by him to the taxing district shall be the assessment of such property for the year. Amended by L.1981, c. 393, s. 20, eff. Jan. 6, 1982.
N.J. Stat. § 54:3-26b — NJ Code / Title 54 / Chapter 3 / Section 3-26b
Review of judgment of county board of taxation
Status: in_force

Any party who is dissatisfied with the judgment of the county board of taxation may seek review of that judgment in the tax court in accordance with the provisions of the State Tax Uniform Procedure Law, R.S. 54:48-1 et seq. L.1983, c. 36, s. 52, eff. Jan. 26, 1983.
N.J. Stat. § 54:4-2.2j — NJ Code / Title 54 / Chapter 4 / Section 4-2.2j
Appropriation lower than amount necessary for full funding; apportionment of payments
Status: in_force

In the event that an appropriation made for any year is less than the amount required for full payment in lieu of taxes to each municipality, the amount otherwise payable to each municipality shall be reduced in the same proportion as the appropriation made is to the amount required for full funding. L.1977, c. 272, s. 10.
N.J. Stat. § 54:12-1 — NJ Code / Title 54 / Chapter 12 / Section 12-1
Books, records and documents; custody
Status: in_force

All books, accounts, blanks, papers, documents and other records delivered and transferred to the state tax commissioner by virtue of an act entitled "A supplement to chapter three hundred and thirty-seven of the laws of nineteen hundred and twenty-one, being an act entitled "An act to amend an act entitled "An act to amend an act entitled "A further supplement to an act entitled "An act to provide for the imposition of state taxes upon certain corporations and for the collection thereof," approved April eighteenth, one thousand eight hundred and eighty-four,' which supplement was approved March twelfth, nineteen hundred and six," and which amendment was approved April fifteenth, one thousand nine hundred and twenty,' and which said chapter was approved April twelfth, one thousand nine hundred and twenty-one," approved April eighteenth, one thousand nine hundred and thirty-two (L.1932, c. 72, p. 122), shall remain in the state tax department in the charge and custody of the state tax commissioner.
N.J. Stat. § 54:1-105 — NJ Code / Title 54 / Chapter 1 / Section 1-105
Adoption of alternative real property assessment calendar.
Status: in_force

1. The governing body of a county that, on the effective date of P.L.2018, c.94 (C.54:1-105 et al.), is not participating in the "Real Property Assessment Demonstration Program," P.L.2013, c.15 (C.54:1-101 et al.) or the Property Tax Assessment Reform Act," P.L.2009, c.118 (C.54:1-86 et seq.), by ordinance or resolution, as appropriate, and with the approval, by resolution, of a majority of the members of the county board of taxation, may adopt the alternative real property assessment calendar established in the "Real Property Assessment Demonstration Program," P.L.2013, c.15 (C.54:1-101 et al.) for municipalities participating in that program. A county board of taxation shall consult with the county's association of municipal assessors prior to approving, by resolution, the adoption of that calendar. The county tax administrator of a county board of taxation that adopts a resolution approving the adoption of the alternative real property assessment calendar established in the "Real Property Assessment Demonstration Program," shall forward a copy of the resolution to the county governing body not later than the seventh business day next following the adoption of the resolution. The county governing body shall consider the board of taxation's resolution not later than the 60th day next following its receipt of the resolution, and either shall approve, by ordinance or resolution, as appropriate, or disapprove by vote of a majority of its members, the board of taxation's resolution. Implementation shall begin on October 1 next following the adoption of the county governing body's ordinance or resolution, as appropriate. Adoption of that alternative real property assessment calendar pursuant to this section does not require a county to participate as a demonstration county in the "Real Property Assessment Demonstration Program." The adoption of that real property assessment calendar by a county shall be permanent, and the county shall not be permitted to adopt any other real property assessment calendar. Not later than the next business day following the adoption of the resolution, the county clerk shall inform the Director of the Division of Taxation in the Department of the Treasury of the governing body's decision. The director shall provide the county with any information and assistance as may be necessary to effectuate the provisions of this section. The county governing body, not later than the first day of the second month next following the adoption of the alternative real property assessment calendar, shall inform the county's residents, by publication in the official newspaper of the county, of the adoption of the alternative real property assessment calendar, and the effect of the adoption of that calendar on county property taxpayers, including, but not limited to, the change in the date for filing an assessment appeal with the county board of taxation. L.2018, c.94, s.1.
N.J. Stat. § 54:30A-112 — NJ Code / Title 54 / Chapter 30A / Section 30A-112
Prior year's adjustment to assessment.
Status: in_force

48. The Director of the Division of Taxation in making the assessment imposed by this act on any remitter for any year shall deduct from or add to the assessment for the year any deduction or addition to the extent and in the manner which may heretofore have been or may hereafter be ordered or decreed by any judgment of the Tax Court or any court by reason of any error or omission in connection with the assessment of the remitter in any prior year. L.1997,c.162,s.48.
N.J. Stat. § 54:35-4 — NJ Code / Title 54 / Chapter 35 / Section 35-4
Bond required when payment delayed
Status: in_force

When executors, administrators, grantees, donees, vendees or trustees fail to pay the tax imposed by chapters 33 to 36 of this Title (section 54:33-1 et seq.), within 8 months from the date on which said tax became due and payable pursuant to R.S. 54:35-1, they shall be required to give a bond to the State of New Jersey in double the amount of the tax, conditioned to pay the tax and interest which may fall due, the bond to be approved as to form and sufficiency by the Director of the Division of Taxation. Amended by L.1982, c. 15, s. 3; L.1978, c. 172, s. 3, eff. Dec. 28, 1978.
N.J. Stat. § 54:39-119 — NJ Code / Title 54 / Chapter 39 / Section 39-119
Precollection remittance to State by person removing fuel from facility.
Status: in_force

19. a. The tax imposed by section 3 of P.L.2010, c.22 (C.54:39-103), measured by fuel removed from a terminal or refinery in this State, other than a terminal bulk transfer, shall be precollected and remitted on behalf of the consumers to the State by the person removing the fuel from the facility through the supplier or permissive supplier of the fuel, as shown in the records of the terminal operator, acting as a trustee. b. The supplier, permissive supplier and each reseller shall list the amount of tax as a separate line item on all invoices or billings. c. All tax to be paid by a supplier or permissive supplier with respect to gallons removed on the account of the supplier or permissive supplier during a calendar month shall be due and payable on or before the 22nd day of the following month unless that day falls upon a weekend or State holiday in which case the liability shall be due the next succeeding business day. d. A supplier or permissive supplier shall remit any late taxes remitted to the supplier or permissive supplier by a licensed distributor and shall notify the director within the twenty business day limit provided by section 24 of P.L.2010, c.22 (C.54:39-124) of any late remittances if that supplier or permissive supplier has previously given notice to the director that the tax amount was not received pursuant to section 24 of P.L.2010, c.22 (C.54:39-124). e. The remittance of all amounts of tax due shall be paid on the basis of the amount invoiced. L.2010, c.22, s.19; amended 2010, c.79, s.15.
N.J. Stat. § 54:4-8.75c — NJ Code / Title 54 / Chapter 4 / Section 4-8.75c
Stay NJ property tax credit program, established.
Status: in_force

3. a. (1) There is established the Stay NJ property tax credit program. The director shall administer the Stay NJ property tax credit that shall provide to an eligible claimant a property tax credit in the amount of 50 percent of the property tax billed to the eligible claimant's principal residence in the prior tax year, except that the amount of the credit, together with the combined amount of the ANCHOR rebate and the homestead property tax reimbursement received by the eligible claimant for the tax year, shall not exceed the maximum amount allowable for the tax year pursuant to subsection c. of this section. (2) Nothing in this section shall be deemed to limit the amount of the homestead property tax reimbursement or ANCHOR rebate that shall be paid to an eligible claimant for any tax year in which the combined value of the homestead property tax reimbursement and ANCHOR rebate exceeds the amount of the maximum allowable Stay NJ property tax credit, as determined pursuant to subsection c. of this section. (3) A Stay NJ property tax credit for an eligible claimant who is a tenant shareholder in a cooperative, mutual housing organization, or continuing care retirement community shall be based on the eligible claimant's proportionate share of the property taxes assessed against that real property that are attributable to the eligible claimant's unit. Property tax credits shall be allowed pursuant to this section in relation to the property taxes billed or allocable to an eligible claimant who has more than one homestead in a tax year, but the aggregate amount of the property taxes or property tax credits claimed shall not exceed the total proportionate amounts of property taxes assessed and levied against or allocable to each homestead for the proportion of the tax year quarter to which the taxpayer occupies it as the taxpayer's principle residence. b. The amount of the Stay NJ property tax credit shall be calculated for each eligible claimant by the director and shall be paid in accordance with the provisions of section 5 of P.L.2023, c.75 (C.54:4-8.75e). c. The maximum amount to be credited to an eligible claimant shall be $6,500 for tax year 2026 and for each tax year thereafter, the maximum amount to be credited to an eligible claimant shall be increased based on the annual percentage increase in the average residential property tax bill as shall be computed by the Director of the Division of Local Government Services in the Department of Community Affairs. d. Except as otherwise provided in subsection a. of section 5 of P.L.2023, c.75 (C.54:4-8.75e), an eligible claimant shall be entitled to a Stay NJ property tax credit annually, on proper claim being made therefor to the director. Notwithstanding any provision of P.L.2023, c.75 (C.54:4-8.75a et al.) to the contrary, the amount of property taxes used to determine the amount of the Stay NJ property tax credit shall not be reduced by the amount of the deductions taken by an eligible claimant pursuant to P.L.1963, c.171 (C.54:4-8.10 to 54:4-8.23) and P.L.1964, c.255 (C.54:4-8.40 to 54:4-8.45 et al.). The surviving spouse of a deceased resident of this State who during his or her life received a Stay NJ property tax credit shall be entitled, so long as the surviving spouse does not remarry, remains a resident in the same homestead with respect to which the Stay NJ property tax credit was granted, and is an eligible claimant, to the same Stay NJ property tax credit, upon the same conditions, with respect to the same homestead. L.2023, c.75, s.3; amended 2024, c.88, s.2.
N.J. Stat. § 54:4-63.32 — NJ Code / Title 54 / Chapter 4 / Section 4-63.32
Assessor's omitted list; filing; public record
Status: in_force

On October 1 in any year in which prior thereto, the assessor has assessed omitted property, the assessor shall file an assessor's omitted list and a true copy thereof, to be called the "Assessor's Omitted Property Assessment Duplicate" with the county board of taxation. The county board of taxation shall examine, revise and correct the omitted assessment lists and duplicates, if any be filed, and, on or before October 10 in each year, cause the corrected, revised and completed duplicates, if any, certified by it to be a true record of the omitted taxes assessed, to be delivered to the assessors and the collectors of the taxing districts in the county, affected by such omitted assessments and the omitted assessments lists shall remain in the office of the board as a public record. L.1968, c. 184, s. 2, eff. July 19, 1968. Amended by L.1981, c. 393, s. 24, eff. Jan. 6, 1982.
N.J. Stat. § 54:29A-55 — NJ Code / Title 54 / Chapter 29A / Section 29A-55
Tax a debt; preference
Status: in_force

The taxes imposed by this act or heretofore imposed shall be and remain a debt due from the taxpayer to the State for which an action may be maintained, and shall be a preferred debt in case of insolvency. L.1941, c. 291, p. 791, s. 55. Amended by L.1953, c. 51, p. 922, s. 133.
N.J. Stat. § 54:4-3.3 — NJ Code / Title 54 / Chapter 4 / Section 4-3.3
Exemption of public property.
Status: in_force

54:4-3.3. Except as otherwise provided by article 1 of this chapter (s.54:4-1 et seq.) and P.L.2009, c.6 (C.54:4-3.6f et seq.), the property of the State of New Jersey; and the property of the respective counties and municipalities, and their agencies and authorities, school districts, and other taxing districts used for public purposes, which public purposes include the use for stadiums and arenas, or for the preservation or exhibit of historical data, records or property; school district property which is leased to a nonprofit organization which is exempt from taxation under R.S.54:4-3.6, for use by that organization in its exempt functions; school district property which is leased to another board of education or governmental agency; and property acquired by any municipality through tax title foreclosure or by deed in lieu of foreclosure, if not used for private purpose, shall be exempt from taxation under this chapter, but this exemption shall not include real property bought in for debts or on foreclosure of mortgages given to secure loans out of public funds or out of money in court, which property shall be taxed unless devoted to public use. The lands of counties, municipalities, and other municipal and public agencies of this State used for the purpose and for the protection of a public water supply shall be subject to taxation by the respective taxing districts where situated, at the taxable value thereof, without regard to any buildings or other improvements thereon, in the same manner and to the same extent as the lands of private persons, but all other property so used shall be exempt from taxation. Property, the title to which is in the Morris Canal and Banking Company, in trust for the State, shall, so long as the title is so vested, be deemed to be the property of the State within the meaning of any tax law. amended 1944, c.24, s.1; 1950, c.269; 1960, c.51, s.24; 1983, c.262, s.1; 2016, c.65, s.2.
N.J. Stat. § 54:4-8.40 — NJ Code / Title 54 / Chapter 4 / Section 4-8.40
Definitions
Status: in_force

Definitions. As used in this act: (a) "Income" means all income from whatever source derived including, but not limited to, realized capital gains except for a capital gain resulting from the sale or exchange of real property owned and used by the taxpayer as his principal residence, and on which he received a deduction allowed by this act, and, in their entirety, pension, annuity and retirement benefits. For the purpose of claiming a deduction from taxes for any tax year, pursuant to this act, "income" shall be deemed to be equal in amount to the income which the taxpayer reasonably anticipates he will receive during the tax year for which such deduction is claimed and shall be exclusive of benefits under any one of the following: (1) The federal Social Security Act and all amendments and supplements thereto; (2) Any other program of the federal government or pursuant to any other federal law which provides benefits in whole or in part in lieu of benefits referred to in, or for persons excluded from coverage under, (1) hereof including but not limited to the federal Railroad Retirement Act and federal pension, disability and retirement programs; or (3) Pension, disability or retirement programs of any state or its political subdivisions, or agencies thereof, for persons not covered under (1) hereof; provided, however, that the total amount of benefits to be allowed exclusion by any owner under (2) or (3) hereof shall not be in excess of the maximum amount of benefits payable to, and allowable for exclusion by, an owner in similar circumstances under (1) hereof. (b) "Permanently and totally disabled" means total and permanent inability to engage in any substantial gainful activity by reason of any medically determinable physical or mental impairment, including blindness. For purposes of this subsection, "blindness" means central visual acuity of 20/200 or less in the better eye with the use of a correcting lens. An eye which is accompanied by a limitation in the fields of vision such that the widest diameter of the visual field subtends an angle no greater than 20 degrees shall be considered as having a central visual acuity of 20/200 or less. (c) "Pretax year" means the calendar year immediately preceding the "tax year." (d) "Post-tax year" means the calendar year immediately following the "tax year." (e) "Resident" means one legally domiciled within the State of New Jersey for a period of one year immediately preceding October 1 of the pretax year. Mere seasonal or temporary residence within the State, of whatever duration, shall not constitute domicile within the State for the purposes of this act. Absence from this State for a period of 12 months shall be prima facie evidence of abandonment of domicile in this State. The burden of establishing legal domicile within the State shall be upon the claimant. (f) "Deduction" means the senior citizen's deduction or the deduction for the permanently and totally disabled against the taxes payable by any person, allowable pursuant to this act. (g) "Tax year" means the calendar year in which the general property tax is due and payable. (h) "Cooperative" means a housing corporation or association incorporated or organized under the laws of New Jersey which entitles a shareholder thereof to possess and occupy for dwelling purposes a house, apartment or other structure owned or leased by the corporation or association; (i) "Mutual housing corporation" means a corporation not-for-profit incorporated under the laws of New Jersey on a mutual or cooperative basis within the scope of section 607 of the "National Defense Housing Act," Pub. L.76-849 (42 U.S.C. s. 1521 et seq.), which acquired a National Defense Housing Project pursuant to that act. L.1963, c.172, s.1; amended 1964,c.255,s.1; 1971,c.20,s.1; 1971,c.441; 1972,c.6; 1976,c.129,s.2; 1989,c.252,s.1.
N.J. Stat. § 54:32B-37 — NJ Code / Title 54 / Chapter 32B / Section 32B-37
Sales and Use Tax Review Commission.
Status: in_force

2. There is established a Sales and Use Tax Review Commission in but not of the Department of the Treasury. The commission shall consist of 10 members: the State Treasurer, ex officio, or the State Treasurer's designee, and three other members of the Executive Branch, who shall be designated by the Governor and who shall serve at the Governor's pleasure; two public members to be appointed by the President of the Senate, no more than one of whom shall be of the same political party; two public members to be appointed by the Speaker of the General Assembly, no more than one of whom shall be of the same political party; and two public members, no more than one of whom shall be of the same political party, to be appointed by the Governor with the advice and consent of the Senate. Public members appointed by the Governor shall serve for a term of four years and until their respective successors are appointed and qualified, except that of the public members first appointed, one shall serve for a term of two years and one shall serve for a term of four years. Public members appointed by the President of the Senate or Speaker of the General Assembly shall serve during the two-year legislative term in which the appointment is made and until their respective successors are appointed and qualified. Any vacancy in the membership of the commission shall be filled for the balance of the unexpired term in the same manner as the original appointment was made. A chairman of the commission shall be designated by the Governor from among its public members and shall serve at the pleasure of the Governor. Members of the commission shall serve without compensation but shall be entitled to reimbursement for expenses actually incurred in the performance of their duties. L.1999,c.416,s.2.
N.J. Stat. § 54:3-23 — NJ Code / Title 54 / Chapter 3 / Section 3-23
Disobedience of witness, punishment
Status: in_force

54:3-23. In case of the failure of a person to obey any such order or subpoena of a county board of taxation, or to answer any inquiry properly put to him upon such examination, the person shall be punishable by the Superior Court in the same manner as such failure is punishable by that court in a case therein pending. Amended 1953,c.51,s.18; 1991,c.91,s.502.
N.J. Stat. § 54:39A-8 — NJ Code / Title 54 / Chapter 39A / Section 39A-8
Credit for motor fuel tax paid
Status: in_force

8. Every user subject to the tax hereby imposed shall be entitled to a credit against such tax paid equivalent to the rate per gallon of the motor fuel tax which is in effect for the reporting period, for all motor fuels purchased within this State by the user or a lessor of the user at the time of purchase for use in the user's operations. Evidence of the purchase of such fuel and the payment of such tax shall be maintained by the user, as part of the records required by this act, in the form of a fuel purchase receipt or invoice in such form as the director may prescribe. (a) (1) When the amount of the credit herein provided to which any user is entitled for any tax quarter exceeds the amount of the tax for which such user is liable for the same tax quarter, such excess shall be allowed as a credit. Such credit, if not refunded, shall be allowed as an offset of the liabilities of the user for the eight calendar quarters following the reporting period from which the credit derived or until the credit is exhausted, whichever occurs sooner. (2) The user shall receive a refund of any accumulated credits claimed, notwithstanding the provisions of R.S.54:49-14 to the contrary, within the two-year period commencing with the end of the reporting period from which the credit derived; provided however, that refunds shall be withheld if the user is delinquent on any amounts due to be paid or collected under this act unless the unpaid amount is under appeal pursuant to the requirements of this act. (3) Notwithstanding the provisions of section 7 of P.L.1992, c.175 (C.54:49-15.1), to the contrary, interest shall be allowed on a refund determined to be properly due at the rate of one percent per month or part thereof, and interest shall commence to accrue on the date of the filing by the taxpayer of a claim for refund of an amount paid; provided however, that no interest shall be allowed or paid on an amount refunded within 90 days after the receipt of the claim for refund by a user. (b) (Deleted by amendment, P.L.1995, c.347). (c) (Deleted by amendment, P.L.1995, c.347). (d) (Deleted by amendment, P.L.1995, c.347). (e) (Deleted by amendment, P.L.1995, c.347). (f) (Deleted by amendment, P.L.1995, c.347). L.1963,c.44,s.8; amended 1964,c.258,s.1; 1973,c.117,s.8; 1985,c.7,s.2; 1995,c.347,s.5.
N.J. Stat. § 54:1-51 — NJ Code / Title 54 / Chapter 1 / Section 1-51
Allocation of funds
Status: in_force

Of the amount deposited in any year in the "Municipal Purposes Tax Assistance Fund," twenty-three twenty-sevenths of such amount shall be set aside and used for the purposes of section 4 of this act, and four twenty-sevenths of such amount shall be set aside and used for the purposes of section 5 of this act. L.1980, c. 12, s. 6, eff. March 18, 1980.
N.J. Stat. § 54:5-4 — NJ Code / Title 54 / Chapter 5 / Section 5-4
Deputy may act for officer; officer liable
Status: in_force

Any act authorized or directed by this chapter to be done by any officer may be done or performed by a deputy thereunto specially deputized for the purpose. The officer and his sureties shall be liable for all acts of the deputy.
N.J. Stat. § 54:4-1.16 — NJ Code / Title 54 / Chapter 4 / Section 4-1.16
Schedule for reducing assessment
Status: in_force

6. If a determination shall be made, either by an assessor or in a judicial proceeding, that a taxpayer is entitled to a reduction in assessment on the grounds that a municipality, on the date of this enactment, was taxing as real property items of machinery, apparatus, and equipment excluded from taxation by this enactment, the municipality shall be entitled to assess that property as personal property and to tax that property in decreasing amounts over a period of five years, at the municipality's general tax rate, in accordance with all laws and procedures established for taxing real property, and in accordance with the following schedule: First year of reduction: 20% of the total reduction that the taxpayer would otherwise be entitled to; Second year of reduction: 40% of the total reduction that the taxpayer would otherwise be entitled to; Third year of reduction: 60% of the total reduction that the taxpayer would otherwise be entitled to; Fourth year of reduction: 80% of the total reduction that the taxpayer would otherwise be entitled to; Fifth year of reduction and all years thereafter: 100% of the total reduction; Provided, however, that the taxpayer may challenge an assessor's determination under this section in a judicial proceeding, and that in such a proceeding the municipality shall bear the burden of proving by a preponderance of the evidence (a) that the item or items had previously been assessed and (b) the assessed value of the item or items. L.1992,c.24,s.6.
N.J. Stat. § 54:4-1.19 — NJ Code / Title 54 / Chapter 4 / Section 4-1.19
Exemption from taxation as real property for certain recreational vehicles.
Status: in_force

2. A recreational vehicle which is installed in a campsite shall not be subject to taxation as real property. L.1999,c.284,s.2.
N.J. Stat. § 54:47D-8 — NJ Code / Title 54 / Chapter 47D / Section 47D-8
Continued violations; injunction
Status: in_force

The continued or threatened continued violation of this act may be restrained by the Superior Court in a civil action brought by the department, but no such action shall be deemed to relieve the defendant of his liability for the tax or for any other penalty imposed herein. L.1959, c. 80, p. 203, s. 8.
N.J. Stat. § 54:5-19.2 — NJ Code / Title 54 / Chapter 5 / Section 5-19.2
Definitions relative to contracts for property tax lien management services.
Status: in_force

1. As used in this act: "Director" means the Director of the Division of Local Government Services in the Department of Community Affairs. "Property" means parcels of land and their improvements on which the municipality holds a tax lien, or which were acquired by the municipality through the property tax foreclosure process, and including such parcels that the municipality possesses and for which it acts as a receiver pursuant to section 1 of P.L.1942, c.54 (C.54:5-53.1). "Qualified municipality" means a municipality that is qualified to receive assistance under P.L.1978, c.14 (C.52:27D-178 et seq.), a municipality under the supervision of the Local Finance Board pursuant to the provisions of the "Local Government Supervision Act (1947)," P.L.1947, c.151 (C.52:27BB-1 et seq.), a municipality that has issued qualified bonds pursuant to the provisions of the "Municipal Qualified Bond Act," P.L.1976, c.38 (C.40A:3-1 et seq.) or a municipality identified by the director to be facing serious fiscal distress. L.2001,c.266,s.1.
N.J. Stat. § 54:33-7 — NJ Code / Title 54 / Chapter 33 / Section 33-7
Records kept by tax commissioner
Status: in_force

The state tax commissioner shall keep a record in his department of all returns made by appraisers, cash value of annuities, life estates and terms of years, and the amount of all taxes assessed by him. The commissioner may also enter in such books all other information and data which he may deem desirable or proper.
N.J. Stat. § 54:50-42 — NJ Code / Title 54 / Chapter 50 / Section 50-42
Payment of State and local transaction taxes, fees; exception
Status: in_force

3. An out-of-State business or out-of-State employee shall be required to pay State and local transaction taxes and fees including, but not limited to, fuel taxes, sales and use taxes on receipts from sales of goods and services subject to sales and use taxes, hotel and motel occupancy taxes and fees, and motor vehicle rental taxes and fees that the out-of-State business or the out-of-State employee purchases for use or consumption in this State during the disaster period, unless those transactions are otherwise exempt, excluded, or not subject to a State or local tax or fee during the disaster period. L.2019, c.7, s.3.
N.J. Stat. § 54:4-8.12 — NJ Code / Title 54 / Chapter 4 / Section 4-8.12
Application for tax deduction.
Status: in_force

3. No veteran's deduction from taxes assessed against real and personal property, as provided herein, shall be allowed except upon written application therefor, which application shall be on a form prescribed by the Director of the Division of Taxation, in the Department of the Treasury, and provided for the use of claimants hereunder by the governing body of the municipality constituting the taxing district in which such claim is to be filed and the application has been approved as provided in this act. An assessor shall not require the filing of an application for a veteran's deduction under this act of any person who has filed, or shall file, a claim for an exemption from taxation under chapter 184 of the laws of 1951, on or before December 31, 1963, but shall approve a veteran's deduction for such person, if it appears from such claim for exemption that such person meets all the other prerequisites required by law for the approval of a claim for a veteran's deduction. Each assessor may at any time inquire into the right of a claimant to the continuance of a veteran's deduction hereunder and for that purpose he may require the filing of a new application or the submission of such proof as he shall deem necessary to determine the right of the claimant to continuance of such deduction. No application for a veteran's deduction based upon service in the Armed Forces of the United States shall be allowed unless there is annexed thereto a copy, which may be photostatic, of claimant's certificate of honorable discharge or of his certificate of release under honorable circumstances from active service in a branch of the Armed Forces of the United States. In the case of an application by a surviving spouse said application shall not be allowed unless it clearly establishes that: (a) Claimant's spouse died while on active duty in a branch of the Armed Forces of the United States, having had active service in a branch of the Armed Forces of the United States, or in the case of a surviving spouse of a veteran, claimant shall establish that the veteran was honorably discharged or released under honorable circumstances from active service in any branch of the Armed Forces of the United States, (b) claimant's spouse was a citizen and resident of this State at the time of death, (c) claimant was the spouse of the veteran at the time of the veteran's death, and (d) claimant is a resident of this State and has not remarried.
L.1963, c.171, s.3; amended 1985, c.515, s.8; 1995, c.259, s.1; 1997, c.30, s.1; 2019, c.413, s.5.
N.J. Stat. § 54:40B-4 — NJ Code / Title 54 / Chapter 40B / Section 40B-4
Payment of tax by distributor, wholesaler.
Status: in_force

4. Every distributor or wholesaler shall be liable to pay the tax when it has sold or otherwise disposed of the tobacco product to the retail dealer or consumer. The retail dealer or consumer shall be given an invoice, receipt or other statement or memorandum stating that the tax has been paid or will be paid by the distributor or wholesaler. The director may provide by regulation that the tax upon tobacco products, sold to a retail dealer or consumer who pays the distributor or wholesaler in installments, may be paid and the return filed on the amount of each installment. L.1990,c.39,s.4; amended 2001, c.448, s.3.
N.J. Stat. § 54:53-5 — NJ Code / Title 54 / Chapter 53 / Section 53-5
Request for closing agreement; time for submission for prior taxable period; forms; procedure
Status: in_force

A request for a closing agreement which relates to a prior taxable period may be submitted at any time before a case with respect to the tax liability involved is filed with the tax court. All requests for closing agreements shall be submitted on forms prescribed by the Director of the Division of Taxation. The procedure with respect to applications for entering into closing agreements shall be pursuant to such rules as may be promulgated from time to time by the Director of the Division of Taxation in accordance with the provisions of this act. L.1975, c. 387, s. 5, eff. March 3, 1976. Amended by L.1983, c. 36, s. 47, eff. Jan. 26, 1983.
N.J. Stat. § 54:5-27 — NJ Code / Title 54 / Chapter 5 / Section 5-27
Notice to owner; mailing
Status: in_force

When the owner's name appears in the list and his post-office address is known, the collector shall mail to him at that address, postage prepaid, a copy of the notice. Failure to mail the notice shall not invalidate any proceeding hereunder.
N.J. Stat. § 54:4-8.23 — NJ Code / Title 54 / Chapter 4 / Section 4-8.23
Application of act
Status: in_force

This act shall apply to real and personal property taxes due and payable in the year 1964 and thereafter, and shall not affect the obligation, lien, or duty to pay any taxes, interest or penalties which have accrued or may accrue by virtue of any assessment made or which may be made with respect to taxes levied for any year prior to the year 1964. L.1963, c. 171, s. 14.
N.J. Stat. § 54:4B-4 — NJ Code / Title 54 / Chapter 4B / Section 4B-4
Exclusive remedy; applicability
Status: in_force

The remedy provided herein relating to excess county tax payments made by taxing districts shall be sole and exclusive and shall apply to excess taxes whether paid heretofore or hereafter and shall also apply where any such taxing district has heretofore obtained or may hereafter obtain a judgment for the repayment of such excess taxes. L.1960, c. 175, p. 718, s. 4.
N.J. Stat. § 54:8A-96.2 — NJ Code / Title 54 / Chapter 8A / Section 8A-96.2
Procedure for claiming special tax provisions
Status: in_force

The following procedures shall be employed for claiming the special tax provisions: a. The claimant may claim the special tax provisions upon the expiration of his taxable year in connection with his filing of an annual return under the provisions of this act. The director shall have the power to promulgate such rules or regulations as he may deem necessary to fairly and reasonably implement the provisions of this section. b. Proof of eligibility. The director shall prescribe such regulations and require the submission of such forms and certifications as may be necessary to establish the eligibility of persons applying for the poverty tax exemption. L.1974, c. 185, s. 5, eff. Dec. 24, 1974.
N.J. Stat. § 54:42-7 — NJ Code / Title 54 / Chapter 42 / Section 42-7
Dismissal of employees
Status: in_force

The commissioner may dismiss any deputies who shall be appointed to employment in the beverage tax division of the State Tax Department after this act shall become effective without assigning cause therefor. Amended by L.1938, c. 391, p. 973, s. 2.
N.J. Stat. § 54:40A-9.1 — NJ Code / Title 54 / Chapter 40A / Section 40A-9.1
Sales by licensed manufacturers to licensed distributors
Status: in_force

No tax imposed by this act shall be levied upon cigarettes in possession of licensed manufacturers prior to delivery to duly licensed distributors or on the sale of cigarettes made by licensed manufacturers to duly licensed distributors. L.1968, c. 351, s. 11, eff. Nov. 18, 1968.
N.J. Stat. § 54:10A-5.22 — NJ Code / Title 54 / Chapter 10A / Section 10A-5.22
Election as a New Jersey S corporation.
Status: in_force

3. a. (Deleted by amendment P.L.2022, c.133) b. A New Jersey S Corporation and each shareholder shall consent to the following jurisdictional requirements: (1) That this State shall have the right and jurisdiction to tax and collect the tax on each shareholder's S corporation income as defined pursuant to section 12 of P.L.1993, c.173 (C.54A:5-10) and, if applicable, the pass-through business alternative income tax pursuant to P.L.2019, c.320 (C.54A:12-1 et al.); (2) That New Jersey's right and jurisdiction to tax the income as set forth in paragraph (1) of this subsection shall not be affected by a change of a shareholder's residency, except as provided by the "New Jersey Gross Income Tax Act," N.J.S.54A:1-1 et seq.; and (3) If shareholders that are not initial shareholders of the corporation, while the corporation is a New Jersey S corporation, fail to consent to New Jersey's jurisdiction to tax S corporation income to such shareholders, this State shall have the right and jurisdiction to collect a payment of tax each year directly from the corporation equal to the S corporation income allocated to this State, as defined pursuant to section 12 of P.L.1993, c.173 (C.54A:5-10), of the nonconsenting shareholders for the accounting or privilege period multiplied by the maximum tax bracket rate provided under N.J.S.54A:2-1 for the accounting or privilege period. In such case, the corporation shall have the right, but not the obligation, to recover payments made by the corporation pursuant to this paragraph from each nonconsenting shareholder. c. The consents to jurisdictional requirements shall be filed within one calendar month of the time at which a federal S corporation election would be required if such accounting or privilege period were a "taxable year" for which a federal S corporation election were to be made pursuant to section 1362 of the federal Internal Revenue Code of 1986, 26 U.S.C. s.1362. Such elections may only be opted out of or revoked pursuant to subsection d. of this section. d. Notwithstanding any law or regulation to the contrary, any S corporation may elect not to be taxed as a New Jersey S corporation. This election shall have the consent of 100 percent of the shareholders of the S corporation on the date on which the election is made. An election to opt out under this subsection may be made for any taxable year at any time during the preceding taxable year or at any time on or before the due date or extended due date of the S corporation's tax return. An election to opt out made pursuant to this subsection shall be effective for the taxable year for which the election is made and for each succeeding taxable year until revoked. An election to opt out made pursuant to this subsection may be revoked if shareholders holding more than 50 percent of the shares of stock of the S corporation on the date on which the revocation is made consent to the revocation and such revocation shall be effective on the first day of the taxable year if made on or before the fifteenth day of the third month thereof; if the revocation is made after such date, the revocation shall be effective for the following taxable year, unless the shareholders revoke the revocation before December 31 of the current year. An election to opt out or revocation made pursuant to this subsection shall be made in a form and manner prescribed by the director. Any S corporation doing business in New Jersey, or having or exercising its franchise in New Jersey, or deriving receipts, engaging in contracts, or employing or owning capital or property in New Jersey, or registered to do business in New Jersey, that does not make this election to opt out will be taxed as a New Jersey S corporation. e. A corporation shall report any change in its shareholders or their share of ownership to the Director of the Division of Taxation in a form and manner determined by the director. L.1993, c.173, s.3; amended 2019, c.320, s.6; 2022, c.133, s.20.
N.J. Stat. § 54:39A-19 — NJ Code / Title 54 / Chapter 39A / Section 39A-19
Claim for refund
Status: in_force

19. Except with respect to payment of a special assessment imposed by the director pursuant to section 11 of P.L.1963, c.44 (C.54:39A-11), or R.S.54:49-5 or R.S.54:49-7, a user, at any time within four years after payment of a tax, may file with the director a claim under oath for refund, in such form as the director may prescribe, stating the grounds therefor, but no claim for refund shall be permitted to be filed after proceedings on appeal have been commenced as provided in R.S.54:49-18. If, upon examination of such claim for refund, it shall be determined by the director that there has been an overpayment of tax, the amount of such overpayment shall be credited against any liability of the user under this act and if there be no such liability, the user shall be entitled to a refund of the tax so overpaid. If the director shall reject the claim for refund in whole or in part, the director shall make an order accordingly and serve a notice upon the user. This section shall not apply to applications for refunds provided for under section 8 of P.L.1963, c.44 (C.54:39A-8). L.1963,c.44,s.19; amended 1964,c.258,s.4; 1973,c.117,s.18; 1992,c.175,s.37; 1995,c.347,s.9.
N.J. Stat. § 54:8-16 — NJ Code / Title 54 / Chapter 8 / Section 8-16
Legal assistants; compensation
Status: in_force

The mayor or other chief executive officer of any city, town borough or village, the township committee of any township, and the governing body of any other municipality proceeding under this article may appoint one or more special attorneys and other necessary assistants to aid in the prosecution of these actions, but no such attorney shall be appointed in any city except with the concurrence of the city counsel or other regular legal advisor. The compensation of the special attorneys and other assistants shall be fixed in cities, boroughs and villages by the mayor or other chief executive officer, and in all other municipalities by the governing body. In all cases it shall be paid by the municipality. Amended by L.1953, c. 51, p. 913, s. 114.
N.J. Stat. § 54:4-78 — NJ Code / Title 54 / Chapter 4 / Section 4-78
Enforcement of payment of personal taxes
Status: in_force

The collector shall, in person or by deputy, after the date when the last installment of the taxes for such year are due and delinquent, enforce the payment of all taxes on personal property and dog taxes by distress and sale of any of the goods and chattels of the delinquent in the State. Amended by L.1944, c. 134, p. 365, s. 1; L.1953, c. 74, p. 988, s. 1; L.1967, c. 153, s. 2, eff. July 10, 1967.
N.J. Stat. § 54:29A-21 — NJ Code / Title 54 / Chapter 29A / Section 29A-21
Tax statements
Status: in_force

Within 10 days after completion of his assessment of franchise tax, the commissioner shall serve upon each taxpayer a statement of the total amount of franchise tax payable and the manner of computation thereof. The failure of any taxpayer to receive a statement of assessment as herein required shall not invalidate any such assessment or the lien thereof, nor shall it relieve the taxpayer of the obligation of payment of the assessment as required by this act. L.1941, c. 291, p. 780, s. 21. Amended by L.1942, c. 337, p. 1190, s. 5; L.1964, c. 251, s. 7; L.1966, c. 139, s. 7, eff. June 17, 1966.
N.J. Stat. § 54:5-85 — NJ Code / Title 54 / Chapter 5 / Section 5-85
Construction of article
Status: in_force

The provisions of this article shall be liberally construed as remedial legislation to encourage the barring of the right of redemption by actions in the Superior Court to the end that marketable titles may thereby be secured. Amended by L.1953, c. 51, p. 898, s. 34.
N.J. Stat. § 54:39-133 — NJ Code / Title 54 / Chapter 39 / Section 39-133
Distributor's license.
Status: in_force

33. a. A person other than a supplier desiring to export fuel to a destination outside of this State shall first obtain a distributor's license. Issuance of a distributor's license shall be conditioned upon the applicant holding an appropriate license to import the fuel into the destination state or states. b. A person desiring to deliver dyed fuel or undyed fuel into this State on the person's own behalf, for the person's own account, or for resale to a purchaser in this State, from another state in a fuel transportation vehicle or in a pipeline or barge shipment into storage facilities other than a qualified terminal, shall first make application for and obtain a distributor's license. c. A person desiring to import fuel to a destination in this State from another state, and who has not entered into an agreement to remit the tax imposed by section 3 of P.L.2010, c.22 (C.54:39-103) to the supplier or permissive supplier as trustee with respect to the imports shall do the following: (1) apply for and obtain a distributor's license; and (2) comply with the payment requirements of section 16 of P.L.2010, c.22 (C.54:39-116). d. A person blending any motor fuel for sale shall apply for and obtain a distributor's license. e. A distributor's license is a prerequisite to making the election permitted in section 21 of P.L.2010, c.22 (C.54:39-121). L.2010, c.22, s.33; amended 2010, c.79, s.20.
N.J. Stat. § 54:43-3 — NJ Code / Title 54 / Chapter 43 / Section 43-3
Tax to be paid but once
Status: in_force

Nothing in this subtitle shall require the payment of such tax more than once on any alcoholic beverages sold within this state.
N.J. Stat. § 54:4-3.69 — NJ Code / Title 54 / Chapter 4 / Section 4-3.69
Use of property for other than conservation or recreation purposes; roll-back taxes
Status: in_force

When real property which is exempted under the provisions of this act is applied to a use other than for conservation or recreation purposes, it shall be subject to taxes, hereinafter referred to as roll-back taxes, in an amount equal to the taxes which would have been payable on such property had it not been exempt, in the current tax year (the year of sale or change in use) and in each of the 2 tax years immediately preceding in which the real property was exempt, with interest compounded at 8% annually; provided, however, that no such roll-back taxes shall be payable when the property is sold, leased, donated or otherwise conveyed to a public agency, nonprofit corporation or organization. L.1974, c. 167, s. 7, eff. Dec. 9, 1974.
N.J. Stat. § 54:10A-15.5 — NJ Code / Title 54 / Chapter 10A / Section 10A-15.5
Franchise tax payments
Status: in_force

Telecommunications carriers other than local exchange telephone companies shall be required to file and remit installment payments of franchise tax pursuant to subsection (f) of section 15 of the Corporation Business Tax Act (1945), P.L. 1945, c. 162 (C. 54:10A-15) during the calendar year in which this section takes effect and the provisions of subsection d. of section 5 of P.L. 1981, c. 184 (C. 54:10A-15.4) shall not apply to such taxpayers during that year. L. 1989, c. 2, s. 8.
N.J. Stat. § 54:38A-6 — NJ Code / Title 54 / Chapter 38A / Section 38A-6
Partial invalidity
Status: in_force

The provisions of this act shall be severable and if any part or provision thereof shall be declared to be unconstitutional, invalid or inoperative, in whole or in part, by a court of competent jurisdiction, this act and any part or provision thereof shall to the extent that it is not unconstitutional, invalid or inoperative, be enforced and effectuated, and the decision of the court shall not affect the validity or effectiveness of the remainder of the act or any part or provision thereof; and this act or any part or provision thereof shall not be deemed to be invalidated or made ineffectual to the extent that its operation is not unconstitutional, by reason of the fact that a court of competent jurisdiction may declare any particular application or applications or operation of this act or any part or provision thereof to be unconstitutional. L.1945, c. 127, p. 483, s. 4.
N.J. Stat. § 54:10A-5.42 — NJ Code / Title 54 / Chapter 10A / Section 10A-5.42
Credit against corporation business tax
Status: in_force

8. a. The Director of the Division of Taxation in the Department of the Treasury shall allow an employer a credit against the corporation business tax imposed pursuant to section 5 of P.L.1945, c.162 (C.54:10A-5) in the amount certified by the Commissioner of Labor and Workforce Development as the taxpayer's tax credit amount pursuant to section 6 of P.L.2019, c.32 (C.34:11-56a40). To claim the tax credit amount for a privilege period, the taxpayer shall submit to the director the certificate of credit issued for that privilege period by the commissioner pursuant to section 6 of P.L.2019, c.32 (C.34:11-56a40). b. An employer shall apply the credit awarded against the employer's liability under section 5 of P.L.1945, c.162 (C.54:10A-5) for the privilege period during which the director allows the employer a tax credit pursuant to this section. An employer shall not carry forward an unused credit. c. The director shall prescribe the order of priority of the application of the credit allowed under this section and any other credits allowed by law against the tax imposed under section 5 of P.L.1945, c.162 (C.54:10A-5). The amount of the credit applied under this section against the tax imposed pursuant to section 5 of P.L.1945, c.162 (C.54:10A-5) for a privilege period, together with any other credits allowed by law, shall not reduce the tax liability to an amount less than the statutory minimum provided in subsection (e) of section 5 of P.L.1945, c.162 (C.54:10A-5). L.2019, c.32, s.8.
N.J. Stat. § 54:4-3.9 — NJ Code / Title 54 / Chapter 4 / Section 4-3.9
Exemption of burial grounds and vaults
Status: in_force

Graveyards and burial grounds used or intended to be used for the interment of bodies of the dead or the ashes thereof not exceeding ten acres of ground, and cemeteries and buildings for cemetery use erected thereon, and all mausoleums, vaults, crypts or structures intended to hold or contain the bodies of the dead or the ashes thereof, and solely devoted to or held for that purpose shall be exempt from taxation under this chapter. Amended by L.1947, c. 235, p. 906, s. 1; L.1948, c. 290, p. 1202, s. 1.
N.J. Stat. § 54:10A-5b — NJ Code / Title 54 / Chapter 10A / Section 10A-5b
Credit for air carrier, certain circumstances.
Status: in_force

29. An air carrier, within the meaning given that term pursuant to 49 U.S.C. s.40102, that contributes more than 25% of the total amortization for capital improvement projects at Newark International Airport paid by air carriers to the Port Authority of New York and New Jersey through rates and charges for a privilege period shall be allowed a credit against the alternative minimum assessment imposed pursuant to section 7 of P.L.2002, c.40 (C.54:10A-5a) for the privilege period in an amount equal to 50% of the portion of the total amortization for capital improvement projects at Newark International Airport paid by the air carrier to the Port Authority of New York and New Jersey through rates and charges for the privilege period; provided however, that the amount of the credit applied under this section against the alternative minimum assessment for a privilege period shall not exceed 50% of the alternative minimum assessment otherwise due and shall not reduce the alternative minimum assessment to an amount less than the statutory minimum provided in subsection (e) of section 5 of P.L.1945, c.162. L.2002,c.40,s.29.
N.J. Stat. § 54:4-8.46 — NJ Code / Title 54 / Chapter 4 / Section 4-8.46
Tenants in common, joint tenants, tenants by entirety, partners, and fiduciaries; rights to deductions
Status: in_force

Where title to property as to which a deduction is claimed is held by claimant and another or others, either as tenants in common or as joint tenants, claimant shall not be allowed a deduction in an amount in excess of his proportionate share of the taxes assessed against said property, which proportionate share, for the purposes of this act, shall be deemed to be equal to that of each of the other tenants, unless it is shown that the interests in question are not equal, in which event claimant's proportionate share shall be as shown. Nothing herein shall preclude more than one tenant, whether title be held in common or joint tenancy, from claiming a deduction from the taxes assessed against the property so held, but no more than the equivalent of one full deduction in regard to such property shall be allowed in any year, and in any case in which the claimants cannot agree as to the apportionment thereof, such deduction shall be apportioned between or among them in proportion to their interest. Property held by husband and wife, as tenants by the entirety, shall be deemed wholly owned by each tenant, but no more than one deduction in regard to such property shall be allowed in any year. Right to claim a deduction hereunder shall extend to property the title to which is held by a partnership, to the extent of the claimant's interest as a partner therein, and by a guardian, trustee, committee, conservator or other fiduciary for any person who would otherwise be entitled to claim such deduction hereunder, but not to property the title to which is held by a corporation; except that a residential shareholder in a cooperative or mutual housing corporation shall be entitled to claim a deduction he is otherwise eligible to receive, to the extent of the proportionate share of the taxes assessed against the real property of the corporation, or any other entity holding title, attributable to his unit therein. L.1963, c.172, s.7; amended 1976,c.129,s.10; 1989,c.252,s.4.
N.J. Stat. § 54:4-2.11 — NJ Code / Title 54 / Chapter 4 / Section 4-2.11
Leasehold estates existing October 1, 1949
Status: in_force

All such leasehold estates existing on October first, one thousand nine hundred and forty-nine, shall be assessed and taxed as if said leasehold estates commenced October first, one thousand nine hundred and forty-nine. L.1949, c. 177, p. 568, s. 9.
N.J. Stat. § 54A:4-1.1 — NJ Code / Title 54A / Chapter 4 / Section 4-1.1
Resident taxpayer, income, wage tax refund denied, appeal, judgement resulting in refund, credit against tax.
Status: in_force

3. a. For taxable years beginning on and after January 1, 2020 but before January 1, 2024, a resident taxpayer who: (1) pays any income tax or wage tax imposed for the taxable year by another state of the United States, or political subdivision of such state, or by the District of Columbia; (2) applies for and is denied a refund from such state or jurisdiction for taxes paid to that state or jurisdiction on income derived from services rendered while the resident taxpayer was within New Jersey; (3) files an appeal with a tax court or tribunal through which the resident taxpayer formally protests the denial by another state or jurisdiction of the refund requested by the resident taxpayer for taxes paid on income derived from services rendered while the resident taxpayer was within New Jersey; and (4) obtains a final judgement from the tax court or tribunal resulting in the resident taxpayer being refunded taxes paid to another state or jurisdiction on income derived from services rendered while the resident taxpayer was within New Jersey shall be allowed a credit against the tax otherwise due for the taxable year under the "New Jersey Gross Income Tax Act," N.J.S.54A:1-1 et seq., in amount equal to 50 percent of the amount of taxes that are owed to the State of New Jersey as a result of the readjustment of the credit for tax of another state pursuant to subsection (e) of N.J.S.54A:4-1. b. If the amount of the credit allowed pursuant to subsection a. of this section exceeds the amount of tax otherwise due, that amount of excess shall be an overpayment for the purposes of N.J.S.54A:9-7; provided however, that subsection (f) of N.J.S.54A:9-7 shall not apply. L.2023, c.125, s.3.
N.J. Stat. § 54:4-122.1 — NJ Code / Title 54 / Chapter 4 / Section 4-122.1
Receipt and custody of municipal tax collections and other public moneys; purpose of Act
Status: in_force

The purpose of this act is to further protect and safeguard the proceeds of municipal tax collections and other public moneys while in the custody of the local officer who receives them and to make more certain the existing laws relating to such custody of municipal funds. L.1940, c. 257, p. 968, s. 1.
N.J. Stat. § 54:47E-3 — NJ Code / Title 54 / Chapter 47E / Section 47E-3
Imposition of assessment; rate; liability
Status: in_force

There is hereby levied and imposed upon any sale, delivery or use of sweet potatoes produced within the State an assessment at the rate of $0.02 for each bushel sold for marketing as fresh sweet potatoes and $0.02 per bushel for those sold for processing. The $0.02 per bushel levied on those sweet potatoes marketed as fresh sweet potatoes shall be paid by the distributor of sweet potatoes who buys or receives on consignment from the grower. A farmer's market or co-operative marketing association shall deduct and collect from the amount paid to the growers selling fresh market sweet potatoes, the assessment of $0.02 per bushel provided by this act. The $0.02 per bushel levied on sweet potatoes sold for processing shall be deducted from payments to growers by the processor or distributor who pays the grower for the sweet potatoes. If a grower-distributor makes direct sales of sweet potatoes for either fresh market or processing to retail stores, roadstands or out-of-State receivers, so that the assessment is not deducted and submitted for him, it becomes his responsibility to submit directly the assessment on such sweet potatoes. The liability for, and the incidence of the assessment on sweet potatoes is hereby declared to be a levy on the grower but this provision shall in no way affect the method of collection of such assessments as provided by this act. Nothing in this act shall require the payment of such assessment more than once on any sweet potatoes sold, delivered or used. L.1966, c. 283, s. 3.
N.J. Stat. § 54:5-111.4 — NJ Code / Title 54 / Chapter 5 / Section 5-111.4
Filing fee
Status: in_force

The officer receiving the certificate of cancellation for filing or recording shall be entitled to the same fees as for the filing or recording of a certificate of redemption of the lands. L.1945, c. 154, p. 542, s. 4.
N.J. Stat. § 54:47A-7 — NJ Code / Title 54 / Chapter 47A / Section 47A-7
Report of distributor; contents; payment of tax
Status: in_force

Every distributor of poultry feed shall on or before February 1 and August 1 in each year file with the department a report of all poultry feed for which a tax is payable pursuant to this act handled by him as a distributor of poultry feed during the 6 months immediately preceding January 1 and July 1, respectively, and shall accompany such report with the payment of the tax collected or to be paid by him for such feed during the period covered by the report. Such report shall be made on forms prescribed and furnished by the department and shall contain such information as the department shall require for the proper administration of this act. No such report shall be subject to public inspection except pursuant to legal process. L.1957, c. 47, p. 85, s. 7.
N.J. Stat. § 54:4-3.113e — NJ Code / Title 54 / Chapter 4 / Section 4-3.113e
Revocation of certificate.
Status: in_force

5. The local enforcing agency, after giving notice to the holder of a renewable energy system certificate, may revoke a certificate whenever any of the following appears or occurs: a. the certificate was obtained by fraud or misrepresentation; b. the claimant for tax exemption has failed substantially to proceed with the construction, reconstruction, installation or acquisition of a renewable energy system; c. the structure or equipment or both to which the certificate relates has ceased to be used for the primary purpose of providing renewable energy to provide all or a portion of the electrical, heating, cooling, or general energy needs of the structure and is being used for a different primary purpose; or d. the claimant for the tax exemption has so departed from the equipment, design and construction previously certified by the local enforcing agency that, in the opinion of the local enforcing agency, the renewable energy system is not suitable and reasonably adequate for the purpose of using renewable energy to provide all or a portion of the electrical, heating, cooling, or general energy needs of the structure. L.2008, c.90, s.5.
N.J. Stat. § 54:34-13 — NJ Code / Title 54 / Chapter 34 / Section 34-13
Appeal of appraisement, assessment.
Status: in_force

54:34-13. a. Any interested person dissatisfied with the appraisement or assessment so made may appeal therefrom to the tax court within 90 days after the making and entering of the assessment, in accordance with the provisions of the State Tax Uniform Procedure Law, R.S.54:48-1 et seq. b. Any aggrieved taxpayer that has neither protested or appealed from an additional assessment of tax may, pursuant to subsection b. of R.S.54:49-14, file a claim for refund of the assessment paid. Amended 1948, c.336, s.1; 1978, c.32, s.2; 1983, c.36, s.38; 1998, c.106, s.8.
N.J. Stat. § 54A:6-33 — NJ Code / Title 54A / Chapter 6 / Section 6-33
Gross income, not including compensation for services performed, district board of elections.
Status: in_force

3. Gross income, for the purposes of the "New Jersey Gross Income Tax Act," N.J.S.54A:1-1 et seq., shall not include any compensation received pursuant to R.S.19:6-9.1 and R.S.19:45-6 for the services performed by a member of a district board of elections or for such services performed pursuant to subsection d. of section 1 of P.L.2021, c.40 (C.19:15A-1). L.2022, c.71, s.3.
N.J. Stat. § 54:32B-8.62 — NJ Code / Title 54 / Chapter 32B / Section 32B-8.62
Exemption for receipts from sale of specified digital product.
Status: in_force

9. a. Receipts from sales of a specified digital product that is accessed but not delivered electronically to the purchaser are exempt from the tax imposed under the "Sales and Use Tax Act," P.L.1966, c.30 (C.54:32B-1 et seq.). b. For purposes of this section, "delivered electronically" means delivered to the purchaser by means other than tangible storage media. L.2011, c.49, s.9.
N.J. Stat. § 54A:9-25.24 — NJ Code / Title 54A / Chapter 9 / Section 9-25.24
"New Jersey Veterans Haven Support Fund," tax return contribution.
Status: in_force

1. a. There is established in the Department of the Treasury a special fund to be known as the "New Jersey Veterans Haven Support Fund." b. Each taxpayer shall have the opportunity to indicate on the taxpayer's New Jersey gross income tax return that a portion of the taxpayer's tax refund or an enclosed contribution shall be deposited in the special fund. c. Any costs incurred by the Division of Taxation for collection or administration attributable to this act may be deducted from receipts collected pursuant to this act, as determined by the Director of the Division of Budget and Accounting in the Department of the Treasury. The State Treasurer shall deposit net contributions collected pursuant to this section to the "New Jersey Veterans Haven Support Fund." d. The Legislature shall annually appropriate all funds deposited in the "New Jersey Veterans Haven Support Fund" to the Department of Military and Veterans' Affairs to support the vocational and transitional housing program at the New Jersey Veterans Haven facilities. L.2007, c.233, s.1; amended 2013, c.260, s.3.
N.J. Stat. § 54:10A-15.6 — NJ Code / Title 54 / Chapter 10A / Section 10A-15.6
Provisions concerning certain limited, foreign limited liability companies, computation, allocation for members.
Status: in_force

3. a. A limited liability company or foreign limited liability company that is classified as a partnership for federal income tax purposes may obtain and retain in its records for inspection by the director the consent of each of its members that are not corporations exempt from tax pursuant to section 3 of P.L.1945, c.162 (C.54:10A-3), or individuals, trusts or estates subject to the "New Jersey Gross Income Tax Act", N.J.S.54A:1-1 et seq., to the following jurisdictional requirements in a form prescribed by the Director of the Division of Taxation: that this State shall have the right and jurisdiction to tax and collect the tax, hereby imposed, on the entire net income of the member (1) based upon combining the respective numerators and denominators of the allocation fractions of the member with the member's share of the numerators and denominators of the limited liability company or foreign limited liability company to determine an allocation factor to be applied to the member's entire net income, including the member's distributive share of the company income, to determine the portion of the member's entire net income allocated to this State if the relationship between the member and limited liability company or foreign limited liability company is unitary, or (2) based upon separately using the allocation fractions of the limited liability company or foreign limited liability company to determine the allocation factor to be applied to the member's distributive share of the company income, using the allocation fractions of the member to determine the allocation factor to be applied to the member's entire net income excluding the member's distributive share of the income of the limited liability company or foreign limited liability company, and then combining those allocated amounts of net income to determine the portion of the member's entire net income allocated to this State if the relationship between the member and limited liability company or foreign limited liability company is not unitary. b. A limited liability company or foreign limited liability company that is not a qualified investment partnership and that has not obtained and retained the written consent of one or more of its members that are not corporations exempt from tax pursuant to section 3 of P.L.1945, c.162 (C.54:10A-3), or individuals, trusts or estates subject to the "New Jersey Gross Income Tax Act", N.J.S.54A:1-1 et seq., shall, on or before the 15th day of the fourth month succeeding the close of each privilege period, remit a payment of tax equal to the nonconsenting members' share of the entire net income of the limited liability company or foreign limited liability company for that privilege period, multiplied by an allocation factor determined, pursuant to section 6 of P.L.1945, c.162 (C.54:10A-6), based on the allocation fractions of the limited liability company or foreign limited liability company for that privilege period, and multiplied by the maximum rate set forth at paragraph (1) of subsection (c) of section 5 of P.L.1945, c.162 (C.54:10A-5) for that privilege period. The limited liability company or foreign limited liability company shall have the right, but not the obligation, to recover from the nonconsenting members such payments made by the company. c. An amount of tax paid by a limited liability company or foreign limited liability company pursuant to subsection b. of this section attributable to a nonconsenting member shall be credited to the member as of the date of its receipt by the director. L.2001,c.136,s.3.
N.J. Stat. § 54:4-3.3b — NJ Code / Title 54 / Chapter 4 / Section 4-3.3b
Date of commencement of exemption
Status: in_force

Where real property is acquired by the State or by a State agency, or by an authority created by the State, by purchase, condemnation or otherwise, such property shall become tax exempt on January 1 of the calendar year next following the date of acquisition, provided that the tax assessor of the municipality in which such property is located is given written notice of the acquisition by certified mail on or before January 10 of said calendar year next following; provided further that if real property is acquired between January 1 and January 10 inclusive and the prescribed notice is given on or before January 10, such real property shall become tax exempt as of the date of acquisition. L.1971, c. 370, s. 2, eff. Dec. 30, 1971.
N.J. Stat. § 54:50-45 — NJ Code / Title 54 / Chapter 50 / Section 50-45
Compliance with registration, licensing, and filing requirements
Status: in_force

6. An out-of-State business or an out-of-State employee that maintains a physical presence in this State or engages in business activity in this State after the disaster period shall comply with all State and local business registration requirements and all licensing and filing requirements ensuing as a result of establishing the required business presence or residency in this State. L.2019, c.7, s.6.
N.J. Stat. § 54:5-21 — NJ Code / Title 54 / Chapter 5 / Section 5-21
Lands listed for sale; liens listed; installments added.
Status: in_force

54:5-21. The collector shall make a list of the lands so subject to sale, describing them in accordance with the last tax duplicate, including the name of the owner as shown on the duplicate, amplifying the description in the duplicate if necessary to better identify the parcel. He shall enter on the list all taxes, assessments and other municipal charges which were a lien at the close of the fiscal year. He shall add to the list all unpaid installments of assessments for benefits theretofore levied and existing as immediate or direct benefits, whether then payable or not, so that the list shall be a complete statement of all municipal charges against the property existing at the close of the fiscal year, together with all interest and costs on all of the items of the list computed to date of sale. If directed so to do by resolution, the collector shall omit from such list such lands as may be subject to sale for unpaid taxes or for any municipal lien, or part thereof, upon which regular installment payments are being made under any agreement or agreements approved by the municipality. In the case of a standard tax sale, the list shall be prepared at least 50 calendar days prior to the date of sale. The collector may prepare the list after the 11th day of the eleventh month of the fiscal year, and prior to the close of the fiscal year, in order to start advertising the standard tax sale prior to the close of the current fiscal year. In the case of an accelerated tax sale, the list shall be prepared as of the 11th day of the 11th month of the current fiscal year, and shall include only those taxes, assessments and other municipal charges that were delinquent as of that date. amended 1945, c.232, s.2; 1991, c.75, s.44 2009, c.320, s.2.
N.J. Stat. § 54:40A-19 — NJ Code / Title 54 / Chapter 40A / Section 40A-19
Redemption and refund of stamps
Status: in_force

The director shall redeem any unused or mutilated, but identifiable, stamps that any distributor or dealer may present for redemption, and refund therefor the face value of said stamps, less the discount allowed by the director at the time of the purchase of the stamps by said distributor or dealer. In the event any stamped cigarettes are shipped out of this State, or are sold to those agencies or instrumentalities which this State is prohibited from taxing under the Constitution or the statutes of the United States, by any distributor or dealer, a refund of the face value of said stamps, less the discount allowed by the director at the time of the purchase of the stamps by said distributor or dealer, shall be made upon the application of the distributor or dealer on forms prescribed by the director together with such evidence and proof of sale as the director shall require. L.1948, c. 65, p. 163, s. 409. Amended by L.1957, c. 92, p. 179, s. 1.
N.J. Stat. § 54:8A-115 — NJ Code / Title 54 / Chapter 8A / Section 8A-115
Relief requirements on residents
Status: in_force

If it shall appear to the satisfaction of the division, based upon an opinion of the Attorney General of this State, that any residents of this State, or class of residents of this State, who are subject to the tax imposed by this act, are liable for tax upon the same income under the law imposed for the taxable year by another critical area State and are thereby entitled to the credit allowed by section 37 of this act against the tax otherwise due under this act and that said credit is substantially sufficient to offset the taxes imposed hereunder, the division may by regulation relieve such residents or class of residents from being required to make any return under this act. L.1971, c. 222, s. 58, approved June 17, 1971; expired December 31, 1980 pursuant to L.1971,c.222,s.62.
N.J. Stat. § 54:49-19 — NJ Code / Title 54 / Chapter 49 / Section 49-19
Set off against contract payment tax; notification
Status: in_force

1. a. Whenever any taxpayer under contract to provide goods or services to the State of New Jersey or its agencies or instrumentalities, and including the legislative and judicial branches of State government, or under contract for construction projects of the State of New Jersey or its agencies or instrumentalities, and including the legislative and judicial branches of State government, is entitled to payment for the goods or services or on that construction project and at the same time the taxpayer is indebted for any State tax, the Director of the Division of Taxation shall seek to set off so much of that payment as shall be necessary to satisfy the indebtedness. The director, in consultation with the Director of the Division of Budget and Accounting in the Department of the Treasury, shall establish procedures and methods to effect a set-off. The director shall give notice of the set-off to the taxpayer, the provider of goods or services or the contractor or subcontractor of construction projects and provide an opportunity for a hearing within 30 days of such notice under the procedures for protests established under R.S.54:49-18, but no request for conference, protest, or subsequent appeal to the Tax Court from any protest under this section shall stay the collection of the indebtedness. No payment shall be made to the taxpayer, the provider of goods or services or the contractor or subcontractor of construction projects pending resolution of the indebtedness. Interest that may be payable by the State pursuant to P.L.1987, c.184 (C.52:32-32 et seq.), to the taxpayer, the provider of goods and services or the contractor or subcontractor of construction projects shall be stayed. b. The Department of the Treasury shall notify each provider of goods or services and contractor or subcontractor of a construction project under contract with the State, its agencies or instrumentalities in an amount of $500,000 or greater on the effective date of P.L.1995, c.159 (C.54:49-19 et seq.) of the provisions of this section in writing within 30 days after its effective date. A contract entered into by the State, its agencies or instrumentalities with a provider of goods or services or a contractor or subcontractor of a construction project after the effective date of P.L.1995, c.159 (C.54:49-19 et seq.) shall contain a notice of the provisions in this section. L.1995,c.159,s.1.
N.J. Stat. § 54:16-3 — NJ Code / Title 54 / Chapter 16 / Section 16-3
Underwriting profit; how computed
Status: in_force

The term "underwriting profit" as used herein shall be computed by deducting from the net earned premiums on the marine insurances written within the United States during the calendar year, a. The losses incurred, and b. Expenses incurred including all taxes, state and federal, in connection with such net earned premiums.
N.J. Stat. § 54:5-114.10 — NJ Code / Title 54 / Chapter 5 / Section 5-114.10
Foreclosure of omitted parties from equity of redemption; acquisition or cancellation of unforeclosed outstanding interest
Status: in_force

Any purchaser of a tax sale certificate under the act to which this act is a supplement, or his assignee, who has heretofore or who shall hereafter foreclose said tax sale certificate within the time in which he was or shall be required to foreclose the equity of redemption and record the final judgment or decree, or otherwise has or shall have complied with the conditions appertaining to his said purchase but who has or shall have failed to fully foreclose the said equity of redemption by reason of the inadvertent omission of a party or parties who had or shall have an interest in the property affected by said tax sale certificate, shall have the right to bring an action to foreclose the said omitted party or parties from his or their equity of redemption or interest in said property, either by an action in the nature of strict foreclosure or reforeclosure, or similar action. In lieu of any such action the purchaser may acquire any outstanding unforeclosed interest or obtain a cancellation thereof by release, discharge or otherwise. In the case of any such omission, the original foreclosure action or proceeding shall be deemed a substantial compliance with the act to which this act is a supplement, notwithstanding the omission. The bringing of a subsequent action or the acquisition or cancellation of an unforeclosed outstanding interest, under the provisions of this section shall in nowise invalidate the rights of the purchaser or his assignee in and to the said tax sale certificate. L.1950, c. 169, p. 366, s. 1. Amended by L.1953, c. 51, p. 910, s. 100.
N.J. Stat. § 54:4-32 — NJ Code / Title 54 / Chapter 4 / Section 4-32
Fee; refusal of deed for lack of address
Status: in_force

The county clerk or register of deeds and mortgages shall not receive such deed or instrument for record unless he is paid the fee provided by section 22A:4-4 of the Title Fees and Costs for the preparation of the abstract. He shall not require a fee from the assessor or custodian for the certification and abstract. The county clerk or register of deeds and mortgages shall refuse to record any such deed or other evidence of title unless the post-office address, street and house numbers, names of streets or avenues, or rural route numbers, as required by section 54:4-30, are contained in or marked upon the face of such instrument offered for record. Amended by L.1964, c. 96, s. 2.
N.J. Stat. § 54:18A-1.2 — NJ Code / Title 54 / Chapter 18A / Section 18A-1.2
Administration, collection and enforcement of tax imposed
Status: in_force

The administration, collection and enforcement of the tax imposed by P.L.1945, c. 132 shall be subject to the provisions of the state tax uniform procedure law as therein provided (subtitle 9 of Title 54 of the Revised Statutes). L.1980, c. 141, s. 4, eff. Nov. 12, 1980.
N.J. Stat. § 54:51A-7 — NJ Code / Title 54 / Chapter 51A / Section 51A-7
Correction of errors
Status: in_force

The tax court may, upon the filing of a complaint at any time during the tax year or within the next 3 tax years thereafter, by a property owner, a municipality or a county board of taxation, enter judgment to correct typographical errors, errors in transposing, and mistakes in tax assessments, provided that such complaint shall set forth the facts causing and constituting the error or errors and mistake or mistakes, or either thereof sought to be corrected and that such facts be verified by affidavits submitted by the plaintiff. The tax court shall not consider under this section any complaint relating to matters of valuation involving an assessor's opinion or judgment. Any complaint so submitted shall contain a certification that a copy of the complaint and all exhibits thereto have been filed with the county board, and served upon the property owner or the municipality, or both, as may be appropriate in the case of each plaintiff. Any party required to receive a copy of the complaint pursuant to this section may file an answer to the complaint with the tax court pursuant to rules of court. The tax court may require further proof and grant or deny the complaint as it may deem necessary or proper. L.1983, c. 45, s. 54:51A-7, eff. Jan. 28, 1983.
N.J. Stat. § 54:4-3.18 — NJ Code / Title 54 / Chapter 4 / Section 4-3.18
Exemption of turnpikes
Status: in_force

The turnpike road of any turnpike company used by the public without the payment of tolls shall be exempt from taxation under this chapter.
N.J. Stat. § 54A:5-17 — NJ Code / Title 54A / Chapter 5 / Section 5-17
Cannabis licensees, gross income.
Status: in_force

3. a. For cannabis licensees, New Jersey gross income under subsections b. and k. of N.J.S.54A:5-1 shall be determined without regard to section 280E of the Internal Revenue Code (26 U.S.C. s.280E). b. For purposes of this section, "licensee" means the same as that term is defined in section 3 of P.L.2021, c.16 (C.24:6I-33). L.2023, c.50, s.3.
N.J. Stat. § 54:32B-55 — NJ Code / Title 54 / Chapter 32B / Section 32B-55
Quarterly reports of certain revenues under the Streamlined Agreement.
Status: in_force

36. For each quarterly sales tax reporting period, the Director of the Division of Taxation shall report to the State Treasurer the amount of sales and use tax revenue received from sellers that do not have a requirement to register to collect sales and use tax pursuant to New Jersey law and the total monetary allowance paid to certified service providers. If in any quarter, the monetary allowance provided to certified service providers exceeds 80 percent of the sales tax revenue received from sellers using a certified service provider that do not have a requirement to register to collect tax, the State Treasurer is authorized to withdraw from the agreement pursuant to the procedures specified in the Streamlined Sales and Use Tax Agreement. L.2005,c.126,s.36.
N.J. Stat. § 54:4-3.151 — NJ Code / Title 54 / Chapter 4 / Section 4-3.151
Findings, declarations relative to contaminated real property
Status: in_force

2. The Legislature finds that there are numerous properties that are underutilized or that have been abandoned and that are not being utilized for any commercial use because of contamination that exists at those properties; that abandoned contaminated properties harm society by causing a burden on municipal services while failing to contribute to the funding of those services; that a disproportionate percentage of these properties are located in older urban municipalities given the fact that these municipalities were once the center for industrial production; that the revitalization of these properties will not only bring tax ratables to the municipality and other local governments, but will result in job creation and foster urban redevelopment; that one of the central tenets of the State Development and Redevelopment Plan is to redevelop urban areas with existing utilities and infrastructure and that the use of these now abandoned or underutilized sites for commercial purposes will make a significant contribution toward implementing the plan; that the federal "Clean Air Act" encourages the reindustrialization of urban areas as this would provide jobs near where people live thus reducing harmful air pollutants emitted from automobiles needed to travel distances to places of employment; and that it is in the economic interest of the State and the municipalities in which abandoned or underutilized contaminated properties are located to encourage the remediation of these properties so that they can be reused or fully used for commercial, residential, or other productive purposes. L.1995,c.413,s.2; amended 1997, c.278, s.21.
N.J. Stat. § 54:30A-126 — NJ Code / Title 54 / Chapter 30A / Section 30A-126
Submission of final tax form by energy utilities.
Status: in_force

73. The repeal of and amendments to various provisions of law pursuant to P.L.1997, c.162 (C.54:10A-5.25 et al.), prospectively eliminating the imposition of unit-based energy taxes on gas, electric and gas and electric public utilities pursuant to P.L.1940, c.5 (C.54:30A-49 et seq.) and amendatory and supplementary acts thereto shall not affect the obligation of each such public utility taxpayer, on or before April 1, 1998, to file a final tax form with the director pursuant to subsection c. of section 10 of P.L.1991, c.184 (C.54:30A-54.6). Any remaining tax liability due by the taxpayer on the final tax form shall be submitted with the final tax form. However, any overpayment shown on the final tax form shall be taken as a credit against the uniform transitional utility assessment to be paid June 25, 1998 pursuant to sections 50 through 58 of P.L.1997, c.162 (C.54:30A-114 through C.54:30A-122). L.1997,c.162,s.73.
N.J. Stat. § 54:40A-12 — NJ Code / Title 54 / Chapter 40A / Section 40A-12
Distributors shall not sell stamps; exceptions
Status: in_force

Licensed distributors shall not sell, borrow, loan, buy or exchange unstamped cigarettes or stamps to, from or with other licensed distributors; exception cigarettes bearing the cigarette revenue stamps of other States. L.1948, c. 65, p. 160, s. 402. Amended by L.1952, c. 246, p. 819, s. 5; L.1954, c. 225, p. 838, s. 1; L.1956, c. 10, p. 36, s. 3; L.1961, c. 28, p. 121, s. 3.
N.J. Stat. § 54:48-1 — NJ Code / Title 54 / Chapter 48 / Section 48-1
Short title
Status: in_force

54:48-1. This subtitle may be cited as the State Uniform Tax Procedure Law. Amended 1983, c.36, s.46; 1999, c. 208, s.12.
N.J. Stat. § 54:32B-3.3 — NJ Code / Title 54 / Chapter 32B / Section 32B-3.3
Direct mail form, information to seller.
Status: in_force

28. a. Notwithstanding the general sourcing provisions of section 26 of P.L.2005, c.126 (C.54:32B-3.1), a purchaser of direct mail that is not a holder of a direct pay permit shall provide to the seller in conjunction with the purchase either a direct mail form or information to show the jurisdictions to which the direct mail is delivered to recipients. (1) Upon receipt of the direct mail form, the seller shall be relieved of all obligations to collect, pay, or remit the applicable tax and the purchaser shall be obligated to pay or remit the applicable tax on a direct pay basis. A direct mail form shall remain in effect for all future sales of direct mail by the seller to the purchaser until it is revoked in writing. (2) Upon receipt of information from the purchaser showing the jurisdictions to which the direct mail is delivered to recipients, the seller shall collect the tax according to the delivery information provided by the purchaser. In the absence of bad faith, the seller shall be relieved of any further obligation to collect tax on any transaction for which the seller has collected tax pursuant to the delivery information provided by the purchaser. b. If the purchaser of direct mail does not have a direct pay permit and does not provide the seller with either a direct mail form or delivery information, as required by subsection a. of this section, the seller shall collect the tax according to paragraph (5) of subsection a. of section 26 of P.L.2005, c.126 (C.54:32B-3.1). Nothing in this subsection shall limit a purchaser's obligation for sales or use tax to any state to which the direct mail is delivered. c. If a purchaser of direct mail provides the seller with documentation of direct pay authority, the purchaser shall not be required to provide a direct mail form or delivery information to the seller. L.2005,c.126,s.28.