reglab/housing_qa huggingface dataset:
NJ Rev Stat § 54:40B-14 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:40B-14 - Appeal to tax court; claim for refund.

54:40B-14 Appeal to tax court; claim for refund.  14. a. Any aggrieved taxpayer may, within 90 days after any decision, order, finding, assessment or action of the director made pursuant to the provisions of this act, appeal therefrom to the tax court in accordance with the provisions of the State Tax Uniform Procedure Law, R.S.54:48-1 et seq. b. Any aggrieved executor, administrator, trustee, person or corporation liable for the payment of any tax imposed by this chapter 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. c. The appeal provided by this section shall be the exclusive remedy available to any taxpayer for review of a decision of the director in respect of the determination of the liability of the taxpayer for the taxes imposed by this act. L.1990,c.39,s.14; amended 1998, c.106, s.10.
NJ Rev Stat § 54:41-1 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:41-1 - Short title

54:41-1. Short title  This subtitle shall be known as the "Alcoholic beverage tax law."
NJ Rev Stat § 54:41-3 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:41-3 - Interest of employees in alcoholic beverage business prohibited; suspension or dismissal

54:41-3. Interest of employees in alcoholic beverage business prohibited; suspension or dismissal  No officer or employee of the division of the state tax department which shall be concerned with the administration of the provisions of this subtitle, shall directly or indirectly, individually or as a member of a partnership or as a stockholder of a corporation or other association, have any interest whatsoever in the manufacture, distribution, transportation, storage, warehousing, importation or sale of alcoholic beverages, or in any enterprise or industry dealing with alcoholic beverages; nor shall any such person receive any commission or profit or have any interest whatsoever in any purchase or sale of alcoholic beverages. Nothing herein contained shall prevent any such person from purchasing or possessing for consumption and not for resale any alcoholic beverages. Any person who shall violate any of the provisions of this section may be conditionally suspended or dismissed by the commissioner.
NJ Rev Stat § 54:41-4 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:41-4 - Expense of administration; appropriations

54:41-4. Expense of administration; appropriations  The expense of administering this subtitle shall be paid by the treasurer upon the vouchers of the commissioner, out of the moneys collected pursuant to the provisions of this subtitle. Provision shall be made for the administration of this subtitle in the annual or supplemental appropriation bills.
NJ Rev Stat § 54:41-5 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:41-5 - Disposition of taxes, penalties, and interest; credited to state

54:41-5. Disposition of taxes, penalties, and interest; credited to state  All moneys received and collected by the commissioner in accordance with the provisions of this subtitle shall be accounted for and forwarded by him to the treasurer who shall deposit the same in the general account of the state.
NJ Rev Stat § 54:42-1 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:42-1 - Administrative powers; regulations; requiring bond; certificate of compliance; report on status of bond

54:42-1. Administrative powers; regulations; requiring bond; certificate of compliance; report on status of bond  The Director of the Division of Taxation in the Department of the Treasury may carry into effect and execute the provisions of this subtitle and in pursuance thereof may make and enforce such rules and regulations as he may deem necessary for the administration and enforcement of the same. He may require a bond or other security satisfactory to him for the payment of the taxes, penalties, and interest imposed by and payable pursuant to this subtitle, and for compliance with its provisions and with the rules and regulations of the director made pursuant hereto. Whenever requested he shall, upon payment to him for the use of the State of New Jersey of a fee of one dollar ($1.00) for each certificate or report requested, issue (1) a certificate of compliance with the terms of any bond filed pursuant to the provisions of subtitle eight of Title 54 of the Revised Statutes if his records show no outstanding indebtedness or (2) a report as to the status of any such bond. Amended by L.1938, c. 319, p. 798, s. 2; L.1949, c. 95, p. 413, s. 1.
NJ Rev Stat § 54:42-3 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:42-3 - Hearings

54:42-3. Hearings  The commissioner, his deputies, directors, or other employee so designated by him shall have power to conduct hearings and to administer oaths to, and to examine under oath, any person engaged in, or convicted under an indictment charging the performance of any act in violation of Federal or State statutes or charging conspiracy in connection with the manufacture, distribution, transportation, storage, warehousing, importation, solicitation, or sale of alcoholic beverages, or of any person engaged in purchasing, transferring, selling or agreeing to sell warehouse receipts, receipts, certificates, contracts or other documents given upon the storage of alcoholic beverages and the directors, officers, agents and employees of any such person and all other witnesses, relative to the alcoholic beverage business of such person, in respect to any matter incident to the administration of this subtitle or any other law of this State imposing taxes upon the sale or delivery of alcoholic beverages. Amended by L.1938, c. 319, p. 799, s. 4; L.1942, c. 171, p. 526, s. 3.
NJ Rev Stat § 54:42-4 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:42-4 - Subpoenas for witnesses; fees

54:42-4. Subpoenas for witnesses; fees  The director shall have power by subpoena, to compel the attendance of witnesses and the production of any books, records, papers, vouchers, accounts and documents of any person engaged in the manufacture, distribution, transportation, storage, warehousing, importation, solicitation or sale of alcoholic beverages, or in purchasing, transferring, selling or agreeing to sell warehouse receipts, receipts, certificates, contracts or other documents given upon the storage of alcoholic beverages, or of any other person, at any such hearing. The fees of the witnesses required to attend any such hearing shall be the same as those allowed to witnesses appearing in the Superior Court. Such fees shall be paid in the manner provided for the payment of other expenses incident to the administration of this subtitle. Amended by L.1938, c. 319, p. 799, s. 5; L.1953, c. 51, p. 934, s. 161.
NJ Rev Stat § 54:42-5 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:42-5 - Procedure to compel witnesses to attend and to testify

54:42-5. Procedure to compel witnesses to attend and to testify  If a person subpoenaed to attend any hearing fails to appear, be examined or to answer any question, or to produce any books, records, papers, vouchers, accounts or documents, when ordered so to do by the director or any deputy, auditor or investigator designated by him to conduct such hearing, the commissioner or such deputy, auditor or investigator may apply to the Superior Court to compel compliance with the subpoena or order of the commissioner, or of the deputy, auditor or investigator so appointed by the commissioner. Amended by L.1953, c. 51, p. 934, s. 162.
NJ Rev Stat § 54:42-6 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:42-6 - Deputies and other employees; appointment; tenure

54:42-6. Deputies and other employees; appointment; tenure  In the administration of this subtitle, the commissioner may appoint one or more deputies and such other employees as he may deem necessary, and establish, maintain and equip one or more offices at such places within the State as he shall determine. All deputies and other employees who are employed in the beverage tax division of the State Tax Department when this act becomes effective shall hold and thereafter continue to hold their respective positions within and as a part of the classified service of the State, in accordance with the provisions of Title 11 of the Revised Statutes, notwithstanding that any such deputy or deputies may now or hereafter be authorized to act generally for and in the place of the head of the State Tax Department during his absence or disability. Employees other than deputies who shall be appointed to employment in the beverage tax division of the State Tax Department after this act shall become effective shall be appointed and shall hold their positions subject to the provisions of Title 11 of the Revised Statutes; provided, however, that with respect to all such employees the working test period shall be one year and not as provided in Title 11 of the Revised Statutes. Amended by L.1938, c. 391, p. 972, s. 1.
NJ Rev Stat § 54:42-7 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:42-7 - Dismissal of employees

54:42-7. Dismissal of employees  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.
NJ Rev Stat § 54:43-1 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:43-1 - Tax rates.

54:43-1 Tax rates.  54:43-1. Tax rates. There are hereby levied and imposed upon any sale of alcoholic beverages made within this State or upon any delivery of alcoholic beverages made within or into this State the following excise taxes: a. Beer--From July 1, 1990 through June 30, 1992, at the rate of $0.10 a gallon or fraction thereof and on or after July 1, 1992, at the rate of $0.12 a gallon or fraction thereof.  b. Liquors--From July 1, 1990 through June 30, 1992, at the rate of $4.20 a gallon, on or after July 1, 1992 through July 31, 2009, at the rate of $4.40 a gallon and on or after August 1, 2009, at the rate of $5.50 a gallon.  c. (Deleted by amendment, P.L.1972, c.53.) d. (Deleted by amendment, P.L.1972, c.53.) e. Wines, vermouth and sparkling wines--From July 1, 1990 through June 30, 1992, at the rate of $0.50 a gallon, on or after July 1, 1992 through July 31, 2009, at the rate of $0.70 a gallon; and on or after August 1, 2009, at the rate of $0.875 a gallon, provided however, that cider containing at least three and two-tenths per centum (3 2/10 %) of alcohol by volume but not more than 7 per centum (7%) of alcohol by volume shall be taxed at the rate of $0.15 a gallon. Amended 1938, c.319, s.6; 1940, c.168; 1942, c.171, s.4; 1947, c.18, s.2; 1963, c.43; 1969, c.52, s.1; 1972, c.53; 1981, c.280, s.2; 1985, c.233, s.1; 1990, c.41, s.1; 1997, c.153, s.2; 2009, c.71, s.1.
NJ Rev Stat § 54:43-1.1 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:43-1.1 - Deposit of tax collected in Alcohol Education, Rehabilitation and Enforcement Fund

54:43-1.1. Deposit of tax collected in Alcohol Education, Rehabilitation and Enforcement Fund  Beginning on July 1, 1992, there shall annually be deposited in the Alcohol Education, Rehabilitation and Enforcement Fund established pursuant to section 3 of P.L.1983, c.531 (C.26:2B-32), the sum of $11,000,000 of the tax collected annually pursuant to the "Alcoholic Beverage Tax Law," R.S.54:41-1 et seq.  L.1990,c.41,s.2.
NJ Rev Stat § 54:43-1.2 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:43-1.2 - Rules, regulations

54:43-1.2. Rules, regulations  The Director of the Division of Alcoholic Beverage Control in the Department of Law and Public Safety in conjunction with the Director of the Division of Taxation, is authorized to make, enforce, repeal or amend any administrative rule or regulation necessary to effectuate the purposes of this act, including any temporary transition provisions.  L.1990,c.41,s.9.
NJ Rev Stat § 54:43-1.3 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:43-1.3 - Allocation of amounts collected

54:43-1.3. Allocation of amounts collected  5. Any amounts collected pursuant to the "Alcoholic Beverage Tax Law," R.S.54:41-1 et seq., from a restricted brewery license issued pursuant to subsection 1c. of R.S.33:1-10 shall be credited to the Governor's Council on Alcoholism and Drug Abuse to be allocated exclusively to the Alliance to Prevent Alcoholism and Drug Abuse for the purpose of awarding grants to municipalities and counties as provided in subsection b. of section 7 of P.L.1989, c.51 (C.26:2BB-7).  L.1993,c.216,s.5.
NJ Rev Stat § 54:43-2.1 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:43-2.1 - Army or Navy personnel organizations, sales to not taxable

54:43-2.1. Army or Navy personnel organizations, sales to not taxable  No tax imposed by chapter 43 of Title 54 of the Revised Statutes shall be payable on any sale of alcoholic beverages by any person holding a valid and unrevoked license to sell alcoholic beverages, issued pursuant to the provisions of section 33:1-10 or section 33:1-11 of the Revised Statutes, to a voluntary unincorporated organization of army, air force, navy or coast guard personnel operating a place for the sale of goods pursuant to regulations promulgated by the Secretary of the Army, the Secretary of the Air Force, the Secretary of the Navy or the Secretary of Transportation, or if the consent of the State Department of Defense shall have been obtained, under the State National Guard regulations, when said sale is accompanied by the delivery of such beverages to any such organization. L.1941, c. 327, p. 869, s. 1. Amended by L.1951, c. 68, p. 430, s. 1; L.1968, c. 157, s. 1, eff. July 12, 1968.
NJ Rev Stat § 54:43-3 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:43-3 - Tax to be paid but once

54:43-3. Tax to be paid but once  Nothing in this subtitle shall require the payment of such tax more than once on any alcoholic beverages sold within this state.
NJ Rev Stat § 54:43-4 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:43-4 - Sale of alcoholic beverage warehouse receipts not taxable sales

54:43-4. Sale of alcoholic beverage warehouse receipts not taxable sales  For the purposes of this subtitle, sales of warehouse receipts, given upon the storage of alcoholic beverages in United States Customs or United States Internal Revenue warehouses under Federal bond, shall not be construed as sales of the beverages represented by the receipts, but the tax herein imposed upon the sale or delivery of such beverages, if not paid or the payment thereof secured prior thereto, shall be paid upon the removal of the same from the warehouse, if that shall occur in this State, if not, then upon the first subsequent sale or delivery of said beverages in this State. Amended by L.1938, c. 319, p. 802, s. 8.
NJ Rev Stat § 54:43-5 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:43-5 - Cancellation of sale or destruction of alcoholic beverages; credit or refund of tax

54:43-5. Cancellation of sale or destruction of alcoholic beverages; credit or refund of tax  Where a sale has been rescinded or canceled and the alcoholic beverages if delivered have been returned, or where alcoholic beverages have been destroyed under the supervision of the commissioner, as unfit for consumption, the taxpayer shall be entitled to a credit for the amount of the tax which would have accrued had the alcoholic beverages not been destroyed or the sale not been rescinded or canceled. If the tax has already been paid to the commissioner, the credit shall be applied against any present or future liability of the taxpayer, under this subtitle, and if there be no such liability the taxpayer shall be entitled to a refund of the tax so paid, unless the taxpayer is indebted to the State of New Jersey for taxes, penalties or interest which have accrued under any statute imposing a tax payable to or collectible by the commissioner. Amended by L.1938, c. 319, p. 802, s. 8a.
NJ Rev Stat § 54:43-6 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:43-6 - Tax upon alcoholic beverages involved in illegal acts; persons liable; estimate of tax liability; other provisions invoked

54:43-6. Tax upon alcoholic beverages involved in illegal acts; persons liable; estimate of tax liability; other provisions invoked  A tax shall be levied and imposed, at the rates provided in the subtitle to which this act is a supplement, upon the seizure, destruction or other disposition of alcoholic beverages in this State by Federal or State law enforcement authorities or agencies by reason of the violation of a Federal or State statute. Any person who, prior to such disposition, shall manufacture, possess, distribute, transport, warehouse or offer for sale such alcoholic beverages in this State in violation of a Federal or State statute shall be liable for such tax, and any persons who conspire to do any of such acts in an unlawful manner, shall be jointly and severally liable for such tax. The conviction of any person under an indictment charging performance of any such unlawful act or a conspiracy to perform the same, or the entry of a plea of guilty or of non vult thereto, shall, without other evidence, render such person liable for payment of the tax upon alcoholic beverages involved in such illegal act or acts in this State. The director may make an estimate of the tax liability of each such person from any information he may obtain, which estimate may be based upon the manufacturing facilities seized and the probable time of use of same, and according to such estimate so made by him, assess the taxes, penalties and interest due the State, give notice of such assessment in writing to each person involved at the last known address of such person and make demand upon him for payment within fifteen days. All of the other provisions of subtitle eight of Title 54 as amended and supplemented may be invoked to protect the revenue of the State. L.1941, c. 209, p. 608, s. 1. Amended by L.1949, c. 95, p. 414, s. 3.
NJ Rev Stat § 54:44-1 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:44-1 - When tax due and payable; penalties; exception

54:44-1. When tax due and payable; penalties; exception  The taxes imposed by this subtitle shall be due and payable at the time of the first sale or delivery, as the case may be, in this State. In case the tax so imposed has not been paid or secured by the person making the sale or delivery, or causing the delivery to be made, the purchaser or the person accepting delivery shall also be liable to the tax and the payment thereof. The commissioner, upon such terms and conditions as he may prescribe, may permit a postponement of payment until a subsequent resale thereof and in any case may permit a postponement to a date not later than the fifteenth day of the month next following the month in which the sales or resales or deliveries so taxed were made. If any tax be not paid when the same becomes payable as herein provided, there shall be added to the amount of the tax a sum equivalent to the penalties and interest as provided in the State Tax Uniform Procedure Law, subtitle 9 of Title 54 of the Revised Statutes. Nothing herein contained shall be construed to relieve any subsequent seller of liability to pay the tax upon any sale or delivery should payment thereof not have been made. When alcoholic beverages are delivered into a United States Customs or United States Internal Revenue warehouse under Federal bond the commissioner may further postpone and by rule and regulation fix the time and method of payment of the tax. The commissioner, if satisfied that the failure to comply with any provisions of this section was excusable, may remit the whole or part of any penalty as provided in the State Tax Uniform Procedure Law, subtitle 9 of Title 54 of the Revised Statutes. Amended by L.1938, c. 319, p. 803, s. 9; L.1975, c. 177, s. 35, eff. Aug. 4, 1975.
NJ Rev Stat § 54:44-2 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:44-2 - Tax a debt; proceedings to recover; preferred in insolvency; certificate of indebtedness

54:44-2. Tax a debt; proceedings to recover; preferred in insolvency; certificate of indebtedness  The taxes imposed by this subtitle and interest and penalties thereon from the time the same shall be due and payable until the same be paid shall be a personal debt due from the taxpayer to the State, recoverable in any court of competent jurisdiction in a civil action and the proceeds of any judgment so obtained shall be paid to the director. 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 shall be preferred in any distribution of the assets of the taxpayer whether in bankruptcy, insolvency or otherwise. The director, whenever requested in writing and provided there is paid to him for the use of the State of New Jersey a fee of one dollar ($1.00) for each person for whom a certificate is requested, shall issue a certificate stating whether or not any such person is indebted to the State for any taxes, penalties, and interest under the provisions of this subtitle, and, if so, the amount thereof. Amended by L.1938, c. 319, p. 804, s. 10; L.1949, c. 95, p. 414, s. 2.