reglab/housing_qa huggingface dataset:
NJ Rev Stat § 54:48-4.2 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:48-4.2 - Definitions relative to establishment of automated State tax payment system.

54:48-4.2 Definitions relative to establishment of automated State tax payment system.  1. As used in this act: "Cardholder" means the person or organization named on the face of a credit card or debit card to whom or for whose benefit the credit card or debit card is issued by an issuer. "Card payment system" means a technical procedure by which tax obligations owed the State may be paid by credit card or debit card. "Credit card" means any instrument or device linked to an established line of credit, whether known as a credit card, charge card, credit plate, or by any other name, issued with or without fee by an issuer for the use of the cardholder in satisfying outstanding financial obligations, obtaining money, goods, services or anything else of value on credit. "Debit card" means any instrument or device, whether known as a debit card, automated teller machine card, or by any other name, issued with or without fee by an issuer for the use of the cardholder in obtaining money, goods, services or anything else of value through the electronic authorization of a financial institution to debit the cardholder's account. "Electronic funds transfer" means any transfer of funds, other than a transaction originated by check, draft, or similar paper instrument, that is initiated through an electronic terminal, telephone, or computer or magnetic tape for the purpose of ordering, instructing or authorizing a financial institution to debit or credit an account. "Electronic funds transfer system" means a technical procedure by which tax obligations owed the State may be paid by an electronic transaction between the financial institution of the person or organization owing the obligation and the financial institution of the State. "Issuer" means the business organization or financial institution that issues a credit card or debit card, or its duly authorized agent. "Service charge" means a mandatory fee to be charged by the Division of Taxation in excess of the total obligation under this act owed by a person or organization to offset processing charges or discount fees for the use of a card payment system or an electronic funds transfer system. L.1996,c.2.s.1.
NJ Rev Stat § 54:48-4.3 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:48-4.3 - Establishment of card payment, electronic funds transfer system.

54:48-4.3 Establishment of card payment, electronic funds transfer system.  2. Subject to the provisions of section 3 of P.L.1996, c.2 (C.54:48-4.4), the director may establish a card payment system or electronic funds transfer system for payments of State taxes. L.1996,c.2.s.2.
NJ Rev Stat § 54:48-4.4 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:48-4.4 - Assessment, collection of service charges.

54:48-4.4 Assessment, collection of service charges.  3. Notwithstanding the provisions of any other law to the contrary and if not legally prohibited by an issuer or by an organization whose members are issuers, the director shall assess and collect service charges related to the payment of obligations owed to or collected by the Division of Taxation when credit cards, debit cards or electronic funds transfer systems are utilized. L.1996,c.2.s.3.
NJ Rev Stat § 54:48-5 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:48-5 - Other remedies unaffected

54:48-5. Other remedies unaffected  Nothing in this subtitle shall be construed as depriving the state or the commissioner of any remedy for the enforcement of any state tax through any procedure or remedies expressly provided in the law imposing such tax or in any other law, nor shall this subtitle be construed as repealing or altering any such law or laws.
NJ Rev Stat § 54:48-6 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:48-6 - Preparation of statements of taxpayers' rights

54:48-6. Preparation of statements of taxpayers' rights  8. The Director of the Division of Taxation shall prepare statements that set forth in simple and nontechnical terms:  a. the procedural and substantive rights of a taxpayer under the State Tax Uniform Procedure Law, R.S.54:48-1 et seq., including information and notice standards, rights of representation and confrontation, and the standards for allowing closing agreements and compromises; and the obligations of the Division of Taxation under that law, including obligations of explanation, communication and confidentiality;  b. the procedures and time limits to protest an assessment or decision of the director;  c. the procedures and time limits to appeal a final decision of the director;  d. the procedures for making a claim for refund under that law, and under any other law or regulation which may prohibit the application of the refund provisions of that law; and  e. the procedures which the director may use in determining State tax liability, including the director's right to verify taxes through examination of records, hearings, and subpoena powers, and the procedures which the director may use in collecting a State tax liability, including deficiency assessment, arbitrary assessment, penalties and interest, liens, levies and criminal sanctions.  L.1992,c.175,s.8.
NJ Rev Stat § 54:48-7 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:48-7 - Applicability of act

54:48-7. Applicability of act  42. a. Sections 2 and 3 of this act concerning the assessment of penalties shall apply to penalties for failures to file, underpayments and deficiencies first assessed on and after the July 1 next following their enactment.  b. Section 3 of this act concerning periods of limitation shall apply to tax liabilities accruing on and after the July 1 next following its enactment and, notwithstanding the provisions of sections 3, 21, 24 and 26 through 30 of this act, any unexpired fifth year of a five year period of limitation remaining on the July 1 next following the enactment of those sections shall continue to be in full force and effect.  c. Section 5 of this act concerning claims for refunds shall apply to claims accruing on and after the July 1 next following its enactment, and, notwithstanding the provisions of sections 5, 32, 34, 37 and 39 of this act to the contrary, all claims barred by the applicable statutes of limitation on the July 1 next following the enactment of those sections shall continue to be barred as if those sections had not been enacted.  d. Section 11 of this act shall apply to determinations, collections, refund applications, and assessments of penalties and interest made on and after the July 1 next following enactment of that section.  e. Section 12 of this act shall apply to employee actions taken on and after the July 1 next following enactment of that section.  f. Sections 14 and 16 of this act shall apply to protests of the director's actions made, or complaints filed, on and after the July 1 next following its enactment and, notwithstanding the provisions of sections 14 and 33 of this act and the repeal of section 20 of P.L.1973, c.170 (C.54:10E-20) set forth in section 41 of this act, the time for filing a protest concerning a finding or assessment of the director made prior to the July 1 next following enactment of those sections shall continue to apply as if those provisions had not been enacted and the determination of any bond or bond amount required by law prior to that date shall remain in effect as if those sections had not been enacted.  g. Notwithstanding the repeal of sections 14 and 15 of P.L.1963, c.44 (C.54:39A-14 and 54:39A-15) set forth in section 41 of this act, 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 due on sales made prior to the July 1 next following enactment of section 41 shall remain as if that section had not been enacted, nor shall this act affect the legal authority to assess and collect the taxes which may be or have been due and payable under P.L.1963, c.44, together with such interest and penalties as would have accrued thereon under any provision of law; nor shall this act invalidate any assessments or affect any proceeding for the enforcement thereof.  L.1992,c.175,s.42.
NJ Rev Stat § 54:49-1 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:49-1 - Tax a debt and lien; preference; proceeds paid to commissioner

54:49-1. Tax a debt and lien; preference; proceeds paid to commissioner  The taxes, fees, interest and penalties imposed by any such State tax law, or by this subtitle, from the time the same shall be due, shall be a personal debt of the taxpayer to the State, recoverable in any court of competent jurisdiction in an action in debt in the name of the State. Such debt, whether sued upon or not, shall be a lien on all the property of the debtor except as against an innocent purchaser for value in the usual course of business and without notice thereof, and except as may be provided to the contrary in any other law, and shall have preference in any distribution of the assets of the taxpayer, whether in bankruptcy, insolvency or otherwise. The proceeds of any judgment or order obtained hereunder shall be paid to the commissioner. Amended by L.1952, c. 169, p. 544, s. 1.
NJ Rev Stat § 54:49-2 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:49-2 - Security for payment of tax

54:49-2. Security for payment of tax  The commissioner may require a bond or other security satisfactory to him, for the payment of any taxes, interest, and penalties imposed pursuant to any state tax law or pursuant to this subtitle, when he shall find that the collection thereof may be prejudiced without such security.
NJ Rev Stat § 54:49-3 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:49-3 - Interest, penalty on unpaid tax

54:49-3. Interest, penalty on unpaid tax  54:49-3. Any taxpayer who shall fail to pay any State tax on or before the day when the same shall be required by law to be paid shall pay in addition to the tax, unless otherwise provided in the law imposing such tax, interest and penalty, if any, on said tax at the rate of three percentage points above the prime rate assessed for each month or fraction thereof, compounded annually at the end of each year, from the date the tax was originally due until the date of actual payment. If the director is empowered by the law imposing such tax to grant an extension of time in which the tax shall be paid, the taxpayer shall be liable for the payment of interest on the unpaid tax at the rate of three percentage points above the prime rate assessed for each month or fraction thereof, compounded annually at the end of each year, from the date that such tax was originally due to the date of actual payment. Any amount of tax unpaid after the time when the same shall be required by law to be paid, or after an extension of time if granted, is an underpayment for the purposes of R.S.54:49-4.  Amended 1975,c.177,s.1; 1987,c.76,s.2; 1993,c.331,s.1.
NJ Rev Stat § 54:49-3.1 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:49-3.1 - Date deemed delivery date, acceptable methods of filing; transmittal as filing.

54:49-3.1 Date deemed delivery date, acceptable methods of filing; transmittal as filing.  13. a. Except as another payment method may be specified by law, a tax return, report, notice, petition, protest, claim or other document to be filed or remittance containing payment of tax, required to be filed within a prescribed period, or on or before a prescribed date, under the provisions of any State tax that, after the period or the date, is delivered by United States mail to the director, bureau, office, officer or person with which or with whom the document is required to be filed shall be deemed to be delivered on the date of the United States postmark stamped on the envelope. This shall apply only if the postmark date falls within the prescribed period or on or before the prescribed date for the filing of the document, determined with regard to any extension granted for filing, and the document was deposited in the mail, postage prepaid, properly addressed to the director, bureau, office, officer or person with which or with whom the document is required to be filed. If any document is sent by United States registered or certified mail, such registration or certification shall be prima facie evidence that the document was delivered to the director, bureau, office, officer or person to which or to whom addressed. This section shall also apply to postmarks not made by the United States Postal Service to the extent the Director of the Division of Taxation in the Department of the Treasury may prescribe. b. Notwithstanding any law to the contrary, the director is authorized to permit or mandate the acceptable methods of filing any return required to be filed and making any payment required to be remitted within a prescribed period, or on or before a prescribed date, under the provisions of any State tax law. The director may prescribe reasonable methods for filing and payment, including electronic filing and payment methods, at the director's discretion, by the promulgation of regulations. The provisions of this section shall not be deemed to authorize the director to require any individual taxpayer preparing the taxpayer's own gross income tax return pursuant to the "New Jersey Gross Income Tax Act," N.J.S.54A:1-1 et seq., or any tax preparer preparing a gross income tax return pro bono, to file that return or to remit payment of the tax by electronic methods. c. For returns required or permitted by law, or by regulation promulgated by the director, to be filed electronically, the date the return is transmitted to the division shall be deemed the date of filing. L.1992, s.175, s.13; amended 2006, c.36, s.2.
NJ Rev Stat § 54:49-4 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:49-4 - Late filing penalty.

54:49-4 Late filing penalty.  54:49-4. a. In addition thereto any taxpayer failing to file a return with the director within the time prescribed under the act imposing such tax shall be liable to a late filing penalty of $100 for each month or fraction thereof that such return is delinquent, plus a penalty of 5% per month or fraction thereof of the underpayment not to exceed 25% of such underpayment, except that if no return has been filed within 30 days of the date on which the first notice of delinquency in filing the return was sent to the taxpayer, the penalty shall accrue at 5% per month or fraction thereof of the total tax liability not to exceed 25% of such tax liability. Unless any part of any underpayment of tax required to be shown on a return or report is shown to be due to reasonable cause, there shall be added to the tax an amount equal to 5% of the underpayment. b. In addition to any other penalty for failing to file a return within the time prescribed or underpayment provided in this section or pursuant to any other provision of law, if a taxpayer or tax preparer fails to use electronic methods to file a return as may be required pursuant to the provisions of subsection b. of section 13 of P.L.1992, c.175 (C.54:49-3.1), section 4 of P.L.2006, c.36 (C.54A:8-6.1) or the law imposing the tax, or if a taxpayer fails to use electronic methods to pay tax as may be required pursuant to the provisions of subsection b. of section 13 of P.L.1992, c.175 (C.54:49-3.1), or the law imposing the tax, the taxpayer shall be liable for a penalty of $50 for each return or payment for which the taxpayer failed to file or pay electronically as may be applicable, and the tax preparer shall be liable for a penalty of $50 for each return for which the tax preparer failed to file electronically as may be applicable. The director may exercise discretion to abate all or any portion of the penalty in any circumstances the director determines appropriate, including but not limited to circumstances in which a taxpayer or tax preparer demonstrates to the director's satisfaction that the failure to file or pay electronically was due to reasonable cause. Amended 1975, c.177, s.2; 1987, c.76, s.3; 1992, c.175, s.2; 1998, c.106, s.12; 2006, c.36, s.3.
NJ Rev Stat § 54:49-4.1 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:49-4.1 - Violations of registration requirements; penalties.

54:49-4.1 Violations of registration requirements; penalties.  5. A business organization that fails to provide a copy of a business registration as required pursuant to section 1 of P.L.2001, c.134 (C.52:32-44 et al.) or subsection e. or f. of section 92 of P.L.1977, c.110 (C.5:12-92), or that provides false information of business registration under the requirements of either of those sections, shall be liable for a penalty of $25 for each day of violation, not to exceed $50,000 for each business registration copy not properly provided under a contract with a contracting agency or under a casino service industry enterprise contract. L.2004, c.57, s.5; amended 2009, c.36, s.32.
NJ Rev Stat § 54:49-5 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:49-5 - Arbitrary assessment where taxpayer withholds report

54:49-5. Arbitrary assessment where taxpayer withholds report  If any taxpayer shall fail to make any report as required by any state tax law, the commissioner may make an estimate of the taxable liability of such taxpayer, from any information he may obtain, and according to such estimate so made by him, assess the taxes, fees, penalties and interest due the state from such taxpayer, give notice of such assessment to the taxpayer, and make demand upon him for payment.
NJ Rev Stat § 54:49-6 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:49-6 - Examination of return, report; assessment of additional tax

54:49-6. Examination of return, report; assessment of additional tax  54:49-6. a. After a return or report is filed under the provisions of any State tax law, the director shall cause the same to be examined and may make such further audit or investigation as he may deem necessary, and if therefrom he shall determine that there is a deficiency with respect to the payment of any tax due under such law, he shall assess the additional taxes, penalties, if any, pursuant to any State tax law or pursuant to this subtitle, and interest at the rate of three percentage points above the prime rate due the State from such taxpayer assessed for each month or fraction thereof, compounded annually at the end of each year, from the date the tax was originally due until the date of actual payment, give notice of such assessment to the taxpayer, and make demand upon him for payment.  b. No assessment of additional tax shall be made after the expiration of more than four years from the date of the filing of a return; provided, that in the case of a false or fraudulent return with intent to evade tax, or failure to file a return, the tax may be assessed at any time. If a shorter time for the assessment of additional tax is fixed by the law imposing the tax, the shorter time shall govern. If, before the expiration of the period prescribed herein for the assessment of additional tax, a taxpayer consents in writing that such period may be extended, the amount of such additional tax due may be determined at any time within such extended period. The period so extended may be further extended by subsequent consents in writing made before the expiration of the extended period. For purposes of this subsection, a return filed before the last day prescribed by law or by regulations promulgated pursuant to law for the filing thereof, shall be considered as filed on such last day.  Amended 1975,c.177,s.3; 1987,c.76,s.4; 1992,c.175,s.3; 1993,c.331,s.3.
NJ Rev Stat § 54:49-7 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:49-7 - Arbitrary assessment where taxpayer intends absconding; concealment; immediate payment demanded

54:49-7. Arbitrary assessment where taxpayer intends absconding; concealment; immediate payment demanded  If the commissioner finds that a taxpayer designs quickly to depart from this state or to remove therefrom his property, or any property subject to any state tax, or to conceal himself or his property, or such other property, or to discontinue business, or to do any other act tending to prejudice or render wholly or partly ineffectual proceedings to assess or collect such tax, whereby it becomes important that such proceedings be brought without delay, the commissioner may immediately make an arbitrary assessment as hereinbefore provided in section 54:49-5 of this title whether or not any report is then due by law, and may proceed under such arbitrary assessment to collect the tax, or compel security for the same, and thereafter shall cause notice of such finding to be given to such taxpayer, together with a demand for an immediate report and immediate payment of such tax.
NJ Rev Stat § 54:49-8 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:49-8 - Payment of special assessments; fifteen-day period

54:49-8. Payment of special assessments; fifteen-day period  All taxes, penalties and interest assessed pursuant to the provisions of sections 54:4-5 and 54:49-7 of this Title, unless earlier payment is provided by law, shall be paid within 15 days after notice and demand shall have been mailed to the taxpayer by the commissioner. Amended by L.1975, c. 177, s. 4, eff. Aug. 4, 1975.
NJ Rev Stat § 54:49-9 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:49-9 - Penalty for nonpayment of special assessment

54:49-9. Penalty for nonpayment of special assessment  If such taxes, penalties and interest so assessed pursuant to sections 54:49-5 and 54:49-7 of this Title shall not be paid within the said 15 days, there shall be added to the amount of assessment, in addition to interest as already provided and any other penalties provided by law, a sum equivalent to 5% of the tax. Amended by L.1975, c. 177, s. 5, eff. Aug. 4, 1975.
NJ Rev Stat § 54:49-9.1 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:49-9.1 - 50% of assessment for civil fraud

54:49-9.1. 50% of assessment for civil fraud  If any part of an assessment is due to civil fraud, there shall be added to the tax an amount equal to 50% of the assessment. This amount shall be in lieu of any other additions to the tax imposed by R.S. 54:49-4 and R.S. 54:49-9.  L. 1987, c. 76, s. 60.
NJ Rev Stat § 54:49-10 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:49-10 - Penalties, interest, collection costs as part of tax.

54:49-10 Penalties, interest, collection costs as part of tax.  54:49-10. All penalties and interest when imposed by this or by any State tax law as well as the fee imposed for the cost of collection under section 8 of P.L.1987, c.76 (C.54:49-12.1), R.S.54:49-13, and the compensation for debt collection services under section 2 of P.L.1992, c.172 (C.54:49-12.3) shall be payable to and recoverable by the director in the same manner as if they were a part of the tax imposed.  Amended 1987, c.76, s.5; 2007, c.100, s.1.