reglab/housing_qa huggingface dataset:
NJ Rev Stat § 54:50-16 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:50-16 - Required evidence

54:50-16. Required evidence  5. The Director of the Division of Taxation may require, as a condition of issuing a certificate evidencing that a business entity's taxes have been paid or provided for, evidence by affidavit or otherwise that any foreign business entity not qualified to transact business in this State, which is a party to the transaction causing the business entity to seek such a certificate, has paid all taxes, if any, owing by it. L.1973,c.367,s.5; amended 1995,c.279,s.26.
NJ Rev Stat § 54:50-17 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:50-17 - Undertaking, certification executed under oath

54:50-17. Undertaking, certification executed under oath  6. Any written undertaking or certificate to be filed by a business entity with the Director of the Division of Taxation as provided in P.L.1973, c.367 (C.54:50-12 et seq.) shall be executed under oath on its behalf by its president, vice president, treasurer, partner, member or manager. L.1973,c.367,s.6; amended 1995,c.279,s.27.
NJ Rev Stat § 54:50-18 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:50-18 - Personal liability for violations or false certification

54:50-18. Personal liability for violations or false certification  7. Any officer, director, partner, member or manager of a business entity who is instrumental in a business entity violating section 2 of P.L.1973, c.367 (C.54:50-13), or in a business entity filing any certification under paragraph (2) of subsection c. of section 4 of P.L.1973, c.367 (C.54:50-15) which is materially false, shall be personally liable for payment of the business entity's taxes, if such taxes are not paid by the taxpayer business entity, or by the business entity which has undertaken to pay them, when due and payable. The amount of such personal liability shall be recoverable by the State in any court of competent jurisdiction and the Director of the Division of Taxation shall have such additional remedies for the enforcement of such personal liability as may be available under any law of this State. L.1973, c.367, s.7; amended 1995,c.279,s.28.
NJ Rev Stat § 54:50-19 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:50-19 - Repeals

54:50-19. Repeals  Section 12 of the Corporation Business Tax Act (C. 54:10A-12) and R.S. 54:50-11 are repealed. L.1973, c. 367, s. 8, eff. Jan. 7, 1974.
NJ Rev Stat § 54:50-20 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:50-20 - Tax preparer to sign return, provide tax identification number

54:50-20. Tax preparer to sign return, provide tax identification number  A person who is a tax preparer with respect to any State tax return or claim for refund, shall sign the return or claim and provide the tax identification number assigned to the preparer or his employer or both as provided for in section 6109 of the federal Internal Revenue Code of 1986 (26 U.S.C. s. 6109), as amended.  As used in this section, "tax preparer" means any person who prepares for compensation, or who employs one or more persons to prepare for compensation, any return of tax or claim for refund under Title 54 of the Revised Statutes or Title 54A of the New Jersey Statutes. For purposes of this section, the preparation of a substantial portion of a return or claim for refund shall be treated as if it were the preparation of such return or claim for refund.  Any tax preparer who fails to sign a return or claim or provide the assigned tax identification number shall be liable for a $25.00 penalty for each such failure.  L. 1987, c. 76, s. 61.
NJ Rev Stat § 54:50-21 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:50-21 - Failure to follow provisions of State Tax Uniform Procedure Law

54:50-21. Failure to follow provisions of State Tax Uniform Procedure Law  The failure to do any act required to be done by or under the provisions of the State Tax Uniform Procedure Law, R.S. 54:48-1 et seq., shall be deemed an act committed in part at the office of the Director of the Division of Taxation in Trenton. The certificate of the director, to the effect that any act required to be done by or under the provisions of the State Tax Uniform Procedure Law has not been done, shall be prima facie evidence that such act has not been done.  L. 1987, c. 76, s. 62.
NJ Rev Stat § 54:50-22 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:50-22 - Reproduction admissible in evidence

54:50-22. Reproduction admissible in evidence  If the Division of Taxation, in the regular course of business or activity has kept or recorded any State tax return, report, application, payment, memorandum, writing, entry, print, representation or combination thereof, or any act, transaction, occurrence, or event, and in the regular course of business has caused any or all of the same to be recorded, copied, or reproduced by any photographic, photostatic, microfilm, micro-card, miniature photographic, or other process which accurately reproduces or forms a durable medium for so reproducing the original, the original may be destroyed in the regular course of business. Such reproduction, when satisfactorily identified, shall be admissible in evidence as the original in any judicial or administrative proceeding, whether or not the original exists or is available, and an enlargement or facsimile of the reproduction shall be likewise admissible in evidence if the original reproduction is in existence and available for inspection under the direction of the court. The introduction of a reproduced record, enlargement, or facsimile into evidence shall not preclude the admission into evidence of the original. This section shall not be construed to exclude from introduction into evidence any document or copy thereof which is otherwise admissible under the New Jersey Rules of Evidence.  L. 1987, c. 76, s. 63.
NJ Rev Stat § 54:50-23 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:50-23 - Write off of debts classified uncollectible

54:50-23. Write off of debts classified uncollectible  The Director of the Division of Taxation may write off those tax debts that are classified as uncollectible arising from the nonpayment of any State tax, penalty, interest or fee imposed for the cost of collection in compliance with generally accepted accounting principles. The term "debts that are classified as uncollectible" shall be defined by regulation promulgated by the Director of the Division of Taxation and adopted with the approval of the State Treasurer.  L. 1987, c. 76, s. 64.
NJ Rev Stat § 54:50-24 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:50-24 - Definitions relative to State agency information.

54:50-24 Definitions relative to State agency information.  1. As used in this act: "Business entity" means any person, including but not limited to an individual who is a sole proprietor, that uses a license to conduct or operate a trade, business, occupation or profession in the State, other than as an employee, and that may be subject to State taxes on business related income; "Director" means the Director of the Division of Taxation in the Department of the Treasury; "License" means the whole or part of any State agency permit, certificate, approval, registration, charter or similar form of permission to engage in a profession, trade, business or occupation and any notification required to be made to any State agency that a profession, trade, business or occupation is being engaged in or is expected to be commenced; provided however, that "license" shall not include any original charter or certificate of incorporation granted by any State agency; "Person" means an individual, partnership, society, association, firm, joint stock company, corporation, estate, receiver, trustee, assignee, referee, or any other entity acting in a fiduciary or representative capacity, whether appointed by a court or otherwise, or any entity that is a combination of the entities set forth herein;  "S corporation" means a corporation included in the definition of an "S corporation" pursuant to section 1361 of the federal Internal Revenue Code of 1986, 26 U.S.C. s.1361; "State agency" means the Judicial, Legislative or Executive branch of the State of New Jersey, including but not limited to any department, board, bureau, commission, division, office, council, agency, or instrumentality thereof, or independent agency, public authority or public benefit corporation; and "State tax indebtedness" means the amount of State tax, interest, penalties, and any related fees owed by a person, including any statutory fee for the cost of collection imposed pursuant to section 8 of P.L.1987, c.76 (C.54:49-12.1), to the director. L.1995,c.158,s.1; amended 2004, c.58, s.1.
NJ Rev Stat § 54:50-25 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:50-25 - Information required by State agency

54:50-25. Information required by State agency  2. Notwithstanding any other provision of law, each State agency, as part of the procedure for granting, renewing, amending, supplementing, or reinstating the license of any person, or at the time the State agency contracts to purchase or purchases goods or services or leases real or personal property from any person, or contracts for the construction, alteration or renovation of real property, including the construction or repair of highways, roads, streets or similar projects, shall require each person to provide to the State agency that person's federal social security number or federal taxpayer identification number, or both numbers when the person has both numbers, or, where the person does not have a federal social security number or federal taxpayer identification number, the reason why such person does not have that number. The numbers or reasons shall be obtained by such agency as part of the administration of the taxes administered by the Director of the Division of Taxation for the purpose of establishing the identification of persons affected by such taxes.  Whenever a partnership or S corporation is under contract with a State agency, the partnership or S corporation shall provide to the State agency for each partner of the partnership or shareholder of the S corporation the federal social security number or federal taxpayer identification number, or both when the partner or shareholder has both numbers, or, when the partner or shareholder does not have either number, the reason or reasons why the partner or shareholder does not have either number. The partnership or S corporation shall identify the share of ownership attributable to each partner or shareholder whenever the partnership or S corporation is required to furnish the federal social security number of each partner or shareholder, or federal taxpayer identification number of each partner or shareholder, or both, if applicable under this section, or when the partner or shareholder does not have either number.  L.1995,c.158,s.2.
NJ Rev Stat § 54:50-26 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:50-26 - Information furnished by State agency.

54:50-26 Information furnished by State agency.  3. a. Notwithstanding any other provision of law, a State agency shall, upon request of the director, furnish the following information with respect to each person covered by this act: (1) business name or the name under which the applicant for a license or licenses will be licensed or is licensed; (2) business address or whatever type of address the State agency requires from the applicant for a license or the licensee to furnish to the agency including an Internet address; (3) federal social security number or federal taxpayer identification number, or both numbers when the person has both numbers, or the reason or reasons, furnished by the person, why the person does not have either number; and (4) as to holders of licenses, but not pending applicants for licenses, the information, if any, upon which the State agency has identified that a licensee is a business entity. b. The reports of information required under subsection a. of this section shall be submitted on a compatible magnetic tape file or in some other form which is mutually acceptable to the State agency and the director. Information as to current licensees shall be submitted to the director within the time prescribed in the director's request, or at such other mutually agreeable time. L.1995,c.158,s.3; amended 2004, c.58, s.2.
NJ Rev Stat § 54:50-26.1 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:50-26.1 - Preliminary notice to business entity.

54:50-26.1 Preliminary notice to business entity.  3. If the director does not already possess the information set forth in paragraph (3) of subsection a. of section 3 of P.L.1995, c.158 (C.54:50-26) as to a licensee, the director shall send a preliminary notice to each person identified as a business entity by a State agency as a result of an initial request by the director, requesting verification, in a manner to be prescribed by the director, of the business name, business address and federal social security number or federal taxpayer identification number. If no federal social security number or federal taxpayer identification number was provided to the director by the State agency, the preliminary notice shall require a person identified as a business entity by a State agency to provide such information to the director, pursuant to the authority under 42 U.S.C. s.405(c)(2)(C)(i). The preliminary notice shall advise that person that the information required under section 3 of P.L.1995, c.158 (C.54:50-26) has been provided to the director for purposes of reviewing the person's compliance with appropriate State tax laws, as a condition to the continued licensing of the person by the State agency, and to update or correct, as necessary, the tax records and files of the director. The director shall forward a preliminary notice only after the initial request has been made to a State agency for the information required by section 3 of P.L.1995, c.158. L.2004,c.58,s.3.
NJ Rev Stat § 54:50-26.2 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:50-26.2 - Responsibility of State agency concerning identification of licensees.

54:50-26.2 Responsibility of State agency concerning identification of licensees.  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.
NJ Rev Stat § 54:50-27 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:50-27 - Information, report not government record, confidentiality.

54:50-27 Information, report not government record, confidentiality.  4. Notwithstanding any other provision of law, the information and report to be furnished by the State agency to the director shall not constitute a public record under P.L.1963, c.73 (C.47:1A-1 et seq.) or any court decision, or a government record subject to access pursuant to P.L.2001, c.404, and shall not otherwise be open to the public for inspection. The information and report furnished by any State agency under the provisions of this act shall be a record or file subject to the provisions of R.S.54:50-8 and R.S.54:50-9. L.1995,c.158,s.4; amended 2004, c.58, s.6.
NJ Rev Stat § 54:50-29 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:50-29 - Authority to sell, transfer, assign right, title, interest in State tax indebtedness, taxpayer rights.

54:50-29 Authority to sell, transfer, assign right, title, interest in State tax indebtedness, taxpayer rights.  1. a. The State Treasurer shall have the authority to sell, transfer or assign all right, title and interest in any State tax indebtedness and lien represented by any certificate of debt including any statutory fee for the cost of collection imposed pursuant to section 8 of P.L.1987, c.76 (C.54:49-12.1), issued pursuant to R.S.54:49-12 to any person for a fair, adequate and reasonable consideration; provided however, that the underlying State tax indebtedness and lien represented by the certificate is fixed and constitutes a final determination of the Director of the Division of Taxation not subject to protest or appeal pursuant to the provisions of the State Tax Uniform Procedure Law, R.S.54:48-1 et seq. b. After a sale pursuant to this section and for the purpose of the proper administration of this section and to prevent untimely protests or appeals of the underlying tax indebtedness, it shall be presumed that the tax indebtedness is fixed and constitutes a final determination of the director not subject to protest or appeal unless the taxpayer or the taxpayer's authorized representative can establish by clear and convincing evidence that the contrary is true. If the taxpayer contests the underlying tax indebtedness after the sale, transfer or assignment of the State tax indebtedness and lien represented by any certificate of debt, then the taxpayer shall first file a protest with the director pursuant to R.S.54:49-18 before bringing an appeal to the tax court pursuant to chapter 51A of Title 54 of the Revised Statutes; provided however, that the director shall be joined as the primary party in interest with the person to whom the State tax indebtedness and lien has been sold, transferred or assigned in any action or proceeding brought to challenge the underlying tax indebtedness. The director shall advise by written notice the clerk of the court which has entered the certificate on its record of docketed judgments that the sale, transfer or assignment has been made in the name and address of the purchaser. Thereupon, the clerk shall, without cost, enter a notation of the sale and the name and address of the purchaser in the record of docketed judgments. This written notice shall also be given by the director to the taxpayer in accordance with R.S.54:50-6. L.1998,c.39,s.1.
NJ Rev Stat § 54:50-30 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:50-30 - Sale, transfer, assignment to highest bidder.

54:50-30 Sale, transfer, assignment to highest bidder.  2. All sales, transfers or assignments of indebtedness and liens represented by certificates of debt shall be to the highest bidder after public advertisement for bids therefor. Specifications and invitations for bids shall permit such full and free competition as is consistent with what will be most advantageous to the State based upon a present value analysis taking into account the likelihood of the State collecting the indebtedness within a reasonable time and other factors as the State Treasurer may determine. Notice for bids shall be in such manner selected by the State Treasurer as will best give notice thereof to bidders and shall be sufficiently in advance of the sales, transfers or assignment to promote competitive bidding. Any or all bids may be rejected if the State Treasurer determines that it is in the public interest to do so. L.1998,c.39,s.2.
NJ Rev Stat § 54:50-31 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:50-31 - Entitlement to remedies.

54:50-31 Entitlement to remedies.  3. The purchaser, transferee or assignee of any State tax indebtedness and lien represented by a certificate of debt shall be entitled to exercise all the remedies and may take all of the proceedings for the collection of the indebtedness represented by the certificate that are available pursuant to the laws of this State to any judgment creditor, and shall be entitled to the same priority as the State may have respecting the certificate and underlying indebtedness and lien. Interest shall accrue at the rate provided by R.S.54:49-3. L.1998,c.39,s.3.
NJ Rev Stat § 54:50-32 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:50-32 - Provision of taxpayer information, confidentiality.

54:50-32 Provision of taxpayer information, confidentiality.  4. Notwithstanding the provisions of subsection a. of R.S.54:50-8 to the contrary, the Director of the Division of Taxation may provide the purchaser, transferee or assignee of the indebtedness and lien represented by the certificate of debt such taxpayer information as is necessary for the purchaser to collect the indebtedness represented by the certificate, provided that such disclosure is not contrary to the provisions of subsection (a) of section 26 of the federal Internal Revenue Code of 1986, 26 U.S.C. s.6103 or other State or federal law. Such purchaser, transferee or assignee and its employees shall be specifically subject to the confidentiality provisions of R.S.54:50-8; and the purchaser shall furnish the director with the affidavit of each of its principals and employees in which each such principal and employee shall acknowledge receipt of a copy of the confidentiality provisions of the State Tax Uniform Procedure Law, R.S.54:48-1 et seq., understanding of the obligation to maintain, and agreement to maintain, the confidentiality of taxpayer information, and awareness that violation of the confidentiality provisions is punishable by law. L.1998,c.39,s.4.
NJ Rev Stat § 54:50-33 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:50-33 - Warrant of satisfaction.

54:50-33 Warrant of satisfaction.  5. The purchaser, transferee or assignee of the indebtedness and lien represented by the certificate of debt shall promptly file any warrant of satisfaction with the clerk, and such warrant of satisfaction shall be recorded in the office of any recording officer in which such certificate has been filed. L.1998,c.39,s.5.
NJ Rev Stat § 54:50-34 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:50-34 - Deposit of proceeds.

54:50-34 Deposit of proceeds.  6. All proceeds received by the State Treasurer from the sale, transfer or assignment of State tax indebtedness and lien represented by certificates of debt pursuant to sections 1 through 5 of P.L.1998, c.39 (C.54:50-29 through C.54:50-33) shall be deposited in the designated fund, if any, as may be provided by law for deposit of the proceeds collected pursuant to the State tax under which the indebtedness arises, including but not limited to the indebtedness pursuant to the "New Jersey Gross Income Tax Act," N.J.S.54A:1-1 et seq., the proceeds of which sale, transfer or assignment of indebtedness and lien shall be deposited to the Property Tax Relief Fund established pursuant to N.J.S.54A:9-25. L.1998,c.39,s.6.
NJ Rev Stat § 54:50-35 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:50-35 - Authority of director.

54:50-35 Authority of director.  7. The Director of the Division of Taxation is authorized to promulgate regulations and take other necessary or useful measures for the purpose of efficiently administering sections 1 through 6 of this act, securing the largest possible revenue for the State, ensuring the integrity of the collection program and assuring fairness to taxpayers. L.1998,c.39,s.7.
NJ Rev Stat § 54:50-36 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:50-36 - Immunity from damages.

54:50-36 Immunity from damages.  8. Under no circumstances shall any purchaser, transferee, or designee have any legal recourse against the State or its officers or employees for any damages of any sort whatsoever that might arise on account of or in connection with any sale, transfer or assignment made or proposed to be made pursuant to the provisions of sections 1 through 7 of P.L.1998 , c.39 (C.54:50-29 through C.54:50-35). L.1998,c.39,s.8.