reglab/housing_qa huggingface dataset:
NJ Rev Stat § 54:29A-33 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:29A-33 - Hearing upon complaint

54:29A-33. Hearing upon complaint  The State Board of Tax Appeals shall meet on the third Monday of May in each year at the State House, Trenton, for the purpose of fixing a time and place for the hearing of any complaint as to the validity or amount of any assessment or reassessment of property tax filed under section thirty-one of this act. The State Board of Tax Appeals shall meet on the first Tuesday of September in each year at the State House, Trenton, for the purpose of fixing a time and place for the hearing of any complaint as to the validity or amount of any assessment or reassessment of franchise tax filed under section thirty-one of this act. The Attorney-General shall appear on behalf of the State before the State Board of Tax Appeals in person or by such deputy as he may appoint and designate for that purpose. If it shall be made to appear upon such hearing that any such assessment or tax is illegal, excessive, insufficient or that there has been illegal discrimination in the assessment, the board shall correct, adjust and equalize such assessment or tax. L.1941, c. 291, p. 784, s. 33. Amended by L.1942, c. 337, p. 1192, s. 7.
NJ Rev Stat § 54:29A-34 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:29A-34 - Conclusion of hearings

54:29A-34. Conclusion of hearings  The State Board of Tax Appeals shall conclude its hearings on all complaints provided for by section thirty-one of this act on or before the first day of November following the filing of the complaints, and between November fifth and November tenth following shall certify to the State Tax Commissioner its final determination. L.1941, c. 291, p. 785, s. 34. Amended by L.1942, c. 337, p. 1192, s. 8.
NJ Rev Stat § 54:29A-35 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:29A-35 - Certifications

54:29A-35. Certifications  Whenever a final determination of the tax court, as certified to the Director of the Division of Taxation, corrects, modifies, or otherwise affects the amount or classification of any assessment of property taxes or amends any assessment of franchise tax made by the Director of the Division of Taxation, he shall forthwith certify to the Director of the Division of Budget and Accounting in the Department of the Treasury all changes and corrections necessary to conform the assessment of tax to the determination of the tax court. L.1941, c. 291, p. 785, s. 35. Amended by L.1983, c. 36, s. 30, eff. Jan. 26, 1983.
NJ Rev Stat § 54:29A-43.1 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:29A-43.1 - Dual assessment; appeal to tax court

54:29A-43.1. Dual assessment; appeal to tax court  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.
NJ Rev Stat § 54:29A-43.6 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:29A-43.6 - Repeals

54:29A-43.6. Repeals  Sections 41, 42 and 43 of the "railroad tax law of 1948" (P.L.1941, c. 291, as amended and supplemented) are hereby repealed. L.1950, c. 343, p. 1135, s. 6.
NJ Rev Stat § 54:29A-44 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:29A-44 - Returns of information

54:29A-44. Returns of information  a. On or before March first in each year, every taxpayer shall return to the commissioner statements or schedules showing the character and value of all its property, as it existed on the first day of January preceding, its capitalization and its indebtedness. b. On or before April first in each year, every taxpayer shall also return to the commissioner statements or schedules showing its railway operating revenues of the preceding year, all deductions therefrom, and the net railway operating income remaining after such deductions. L.1941, c. 291, p. 788, s. 44. Amended by L.1942, c. 337, p. 1192, s. 9.
NJ Rev Stat § 54:29A-45 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:29A-45 - Returns; form and content

54:29A-45. Returns; form and content  All statements and schedules required to be returned to the commissioner shall be made and prepared in such detail, and shall contain such additional information necessary or convenient for the proper administration and collection of the taxes imposed by this act, as the commissioner may by regulation prescribe. Returns made by corporations shall be sworn to by the president, vice-president or other principal officer and by the treasurer, assistant treasurer, or chief accounting officer. Whenever a receiver, trustee or assignee is operating the property or business of a taxpayer, the receiver, trustee or assignee shall make returns and tax payments in the same manner and form as are required of the taxpayer. L.1941, c. 291, p. 788, s. 45.
NJ Rev Stat § 54:29A-46 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:29A-46 - Payments; due dates

54:29A-46. Payments; due dates  The full amount of franchise tax assessed by the commissioner for each year shall be due and delinquent on June 15. On December 1 in each year, the full amount of the Class II property tax payable under this act shall be due and delinquent. All payments shall be made to the State Treasurer. L.1941, c. 291, p. 789, s. 46. Amended by L.1941, c. 363, p. 958, s. 1; L.1941, c. 371, p. 969, s. 1; L.1941, c. 387, p. 1001, s. 1; L.1942, c. 1, p. 11, s. 1; L.1942, c. 17, p. 38, s. 1; L.1942, c. 115, p. 388, s. 1; L.1948, c. 40, p. 123, s. 15; L.1966, c. 139, s. 18, eff. June 17, 1966.
NJ Rev Stat § 54:29A-46.1 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:29A-46.1 - Payment of franchise tax assessed for 1941

54:29A-46.1. Payment of franchise tax assessed for 1941  Any taxpayer may pay the whole or any part of the franchise tax assessed for the year one thousand nine hundred and forty-one at any time prior to June fifth, one thousand nine hundred and forty-two, and the State Treasurer shall accept such payments and issue receipts therefor; provided, that if such franchise tax of any taxpayer shall be adjusted, corrected or revised, amounts heretofore or hereafter paid under this act shall be credited on account of such adjusted, corrected or revised tax, and if such payments should exceed the amount of such adjusted, corrected or revised tax, the excess shall be credited upon the taxes next legally levied and payable by such taxpayer. L.1942, c. 1, p. 12, s. 2. Amended by L.1942, c. 17, p. 39, s. 2; L.1942, c. 115, p. 389, s. 2.
NJ Rev Stat § 54:29A-48 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:29A-48 - Payment by person interested

54:29A-48. Payment by person interested  If a taxpayer shall be in default in the payment of taxes under this act, a person having an interest in a mortgage or other lien on the taxpayer's franchises or property, may pay the State Treasurer the amount of such State tax and the interest due thereon, and receive from the treasurer a certificate of such payment. He shall thereupon be entitled to be repaid the amount of the tax and interest thereon at the rate of twelve per centum (12%) per annum out of the first proceeds of any sale of the franchises or property of the company, and the tax and interest thereon shall continue a lien on the franchise and property of the company, for the benefit of the holder of or person interested in the mortgage or lien until paid by the company from the sale of its franchises or property. If proceedings have been taken by the Attorney-General to enforce the payment of the tax and interest thereon, the holder of or person interested in a mortgage or lien paying the tax and interest shall pay each additional amount as the Superior Court shall certify to be proper and reasonable for the expenses and services of the proceedings as far as they have progressed for the collection of the tax and interest thereon. L.1941, c. 291, p. 789, s. 48. Amended by L.1953, c. 51, p. 920, s. 129.
NJ Rev Stat § 54:29A-49 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:29A-49 - Payment pending litigation; credits

54:29A-49. Payment pending litigation; credits  Any taxpayer may pay the amount of an assessment into the State treasury, notwithstanding litigation may be pending as to the validity of the whole or any part of said tax, and if it shall be determined in any litigation that the whole or any part of the tax so paid has been unlawfully assessed or imposed, the State Treasurer shall give credit for such overpayment to the taxpayer so paying, upon the taxes next legally levied and payable into the State treasury subsequent to the determination of any such litigation. L.1941, c. 291, p. 790, s. 49.
NJ Rev Stat § 54:29A-50 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:29A-50 - Payments pending litigation; distribution

54:29A-50. Payments pending litigation; distribution  Notwithstanding any law prohibiting the distribution of money received by the treasurer in payment of railroad taxes during the pendency of a proceeding in lieu of prerogative writ involving the legality of such taxes, any money received by the treasurer under the provisions of section forty-nine of this act may be forthwith apportioned and disbursed by the treasurer to the agencies which would be entitled thereto if no such proceeding were pending. L.1941, c. 291, p. 790, s. 50. Amended by L.1953, c. 51, p. 921, s. 130.
NJ Rev Stat § 54:29A-51 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:29A-51 - Extension of time

54:29A-51. Extension of time  The commissioner, for good and sufficient cause, may grant reasonable extensions of time for the filing of returns required by this act on such terms as he may consider advisable. L.1941, c. 291, p. 790, s. 51.
NJ Rev Stat § 54:29A-52 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:29A-52 - Penalties

54:29A-52. Penalties  If any taxpayer shall willfully neglect to make returns as required by this act, the taxpayer shall forfeit as a penalty not exceeding ten thousand dollars ($10,000.00) for each offense to be assessed by a jury. The penalty shall be recovered by a civil action in the Superior Court, brought in the name of the State, and shall be paid into the State treasury. The commissioner shall certify any such default to the Attorney-General, who shall prosecute the action for the penalty. L.1941, c. 291, p. 790, s. 52. Amended by L.1953, c. 51, p. 921, s. 131.
NJ Rev Stat § 54:29A-53 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:29A-53 - Interest

54:29A-53. Interest  Taxes heretofore imposed pursuant to any law for the taxation of property used for railroad and canal purposes or hereafter imposed pursuant to this act, or any unpaid portion thereof, shall bear interest from and after the date upon which they became or may become due and delinquent at the rate as provided in the State Tax Uniform Procedure Law, subtitle 9 of Title 54 of the Revised Statutes, notwithstanding the prosecution of any action or proceeding, including a proceeding in lieu of prerogative writ. L.1941, c. 291, p. 791, s. 53. Amended by L.1953, c. 51, p. 921, s. 132; L.1975, c. 177, s. 30, eff. Aug. 4, 1975.
NJ Rev Stat § 54:29A-54 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:29A-54 - Lien of taxes

54:29A-54. Lien of taxes  The taxes imposed by this act or heretofore imposed pursuant to any act for the taxation of property used for railroad and canal purposes shall be and remain a lien paramount to all other liens upon the revenues and all the real and personal property owned, used or controlled by the taxpayer within this State. The lien shall take effect as of the first day of the year in which the tax is payable. L.1941, c. 291, p. 791, s. 54.
NJ Rev Stat § 54:29A-55 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:29A-55 - Tax a debt; preference

54:29A-55. Tax a debt; preference  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.
NJ Rev Stat § 54:29A-56 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:29A-56 - Collection not to be stayed

54:29A-56. Collection not to be stayed  The payment or collection of taxes heretofore or hereafter assessed to any taxpayer shall not be stayed by the writ or order of any court, except as otherwise provided in section thirty-eight of this act. L.1941, c. 291, p. 791, s. 56.
NJ Rev Stat § 54:29A-57 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:29A-57 - Additional remedy; certificate that taxpayer is indebted, under act for taxation of railroads; entry

54:29A-57. Additional remedy; certificate that taxpayer is indebted, under act for taxation of railroads; entry  As an additional or alternative remedy, the State Comptroller may issue a certificate to the Clerk of the Superior Court that a taxpayer is indebted under this or any former act for the taxation of railroads in such an amount as shall be named in such certificate, and thereupon the clerk to whom such certificate shall have been issued shall immediately enter upon his record of docketed judgments the name of such taxpayer, and of the State, the amount of the debt so certified, a short name of the tax, and the date of making such entries. The making of the entries shall have the same force and effect as the entry of a docketed judgment in the office of such clerk, and the State Comptroller shall have all of the remedies and may take all of the proceedings for the collection thereof which may be had or taken upon the recovery of a judgment in a civil action, but without prejudice to the taxpayer's right of appeal. L.1941, c. 291, p. 792, s. 57. Amended by L.1953, c. 51, p. 922, s. 134.
NJ Rev Stat § 54:29A-58 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:29A-58 - Action to enforce lien

54:29A-58. Action to enforce lien  In any case, where there has been a refusal or neglect to pay any tax heretofore or hereafter assessed to any taxpayer under this or any other act, and it has become necessary to seize and sell property and rights to property, whether real or personal, to satisfy the same, the Attorney-General at the request of the State Comptroller may institute an action in the Superior Court to enforce the lien of the State for the tax upon any property and rights to property, whether real or personal, or to subject any such property and rights to property owned by the delinquent taxpayer or in which it has any right, title, or interest, to the payment of such tax. L.1941, c. 291, p. 792, s. 58. Amended by L.1953, c. 51, p. 922, s. 135.
NJ Rev Stat § 54:29A-59 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:29A-59 - Parties to proceedings

54:29A-59. Parties to proceedings  All persons having liens upon or claiming any interest in the property or rights to property sought to be subjected as aforesaid shall be made parties to such proceedings and be brought into court. L.1941, c. 291, p. 792, s. 59.
NJ Rev Stat § 54:29A-60 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:29A-60 - Determination of rights; direction of sale

54:29A-60. Determination of rights; direction of sale  The court shall in the action finally determine the merits of all claims to and liens upon the property and rights to property in question, and, in all cases where a claim or interest of the State therein is established, may direct a sale of such property and rights to property, by the proper officer of the court, and a distribution of the proceeds of such sale according to the findings of the court in respect to the interests of the parties and of the State. L.1941, c. 291, p. 793, s. 60. Amended by L.1953, c. 51, p. 923, s. 136.
NJ Rev Stat § 54:29A-61 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:29A-61 - Receivership

54:29A-61. Receivership  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.
NJ Rev Stat § 54:29A-62 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:29A-62 - Rules and regulations

54:29A-62. Rules and regulations  The commissioner is hereby authorized and empowered to interpret and carry into effect the provisions of this act and in pursuance thereof to make and enforce such rules and regulations as he may deem necessary. L.1941, c. 291, p. 793, s. 62.
NJ Rev Stat § 54:29A-63 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:29A-63 - Audits and investigations

54:29A-63. Audits and investigations  For the purpose of administering this act, the commissioner, whenever he deems it expedient, may make or cause to be made by an employee of the State Tax Department, engaged in the administration of this act, an audit, examination, or investigation of the books, records, papers, vouchers, accounts, and documents of any taxpayer, and also field surveys, inspections and examinations of all lands and physical property. It shall be the duty of every taxpayer and of every director, officer, agent or employee of every taxpayer to exhibit to the commissioner or to any such employee of the State Tax Department all such books, records, papers, vouchers, accounts, and documents of the taxpayer and to facilitate any such audit, examination, field examination or investigation so far as it may be in its or their power so to do. It shall be lawful for the commissioner, or any employee in the State Tax Department by him thereunto designated to take the oath of any person signing any application, deposition, statement, or report required by the commissioner in the administration of this act. If any returns are not made, the commissioner shall ascertain the necessary facts from the best information he can obtain and in such manner as he may find convenient, using his personal knowledge and judgment. L.1941, c. 291, p. 794, s. 63.
NJ Rev Stat § 54:29A-64 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:29A-64 - Hearings; oaths

54:29A-64. Hearings; oaths  The commissioner, or any employee of the State Tax Department he may designate, may conduct hearings, administer oaths to, and examine under oath, any taxpayer and the directors, officers, agents, and employees of any taxpayer and as well all other witnesses relative to the liability of the taxpayer for any taxes pursuant to the provisions of this act. L.1941, c. 291, p. 794, s. 64.
NJ Rev Stat § 54:29A-65 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:29A-65 - Subpoenas

54:29A-65. Subpoenas  The commissioner may issue subpoenas to compel the attendance of witnesses and the production of books and papers. He shall have power to administer oaths to ascertain facts to enable him properly to perform his duties, and may reduce the statements of the person sworn to writing and require him to swear and subscribe thereto. The commissioner may, ex parte, apply for and obtain from the Superior Court an order to compel a person to submit to examination in reference to such matters. L.1941, c. 291, p. 794, s. 65. Amended by L.1953, c. 51, p. 923, s. 137.
NJ Rev Stat § 54:29A-66 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:29A-66 - Employment of technical assistants

54:29A-66. Employment of technical assistants  In order to obtain the facts necessary for the discharge of his duties under this act, the commissioner may use such lawful means as he may deem necessary. He may employ such assistants in making his valuations as may be necessary to complete them in due time. All such persons, whose compensation is not fixed by statute or otherwise determinable by authority of law, shall be paid such reasonable compensation as may be fixed by the commissioner with the approval of the Governor, and within the limits of appropriations available therefor. L.1941, c. 291, p. 795, s. 66.
NJ Rev Stat § 54:29A-67 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:29A-67 - Personal knowledge of commissioner

54:29A-67. Personal knowledge of commissioner  The commissioner, and any person delegated by him to value and assess property in railroad use, shall be entitled to use his personal knowledge and judgment as to the value of any property which he is required to assess, upon original assessment or upon review thereof. L.1941, c. 291, p. 795, s. 67. Amended by L.1948, c. 40, p. 123, s. 16.
NJ Rev Stat § 54:29A-68 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:29A-68 - Attendance of Attorney-General

54:29A-68. Attendance of Attorney-General  The Attorney-General shall attend the hearings of the State Tax Commissioner in person or by such deputy as he may appoint for that purpose. L.1941, c. 291, p. 795, s. 68.
NJ Rev Stat § 54:29A-69 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:29A-69 - Employment of assistant counsel

54:29A-69. Employment of assistant counsel  The Attorney-General may, with the approval of the Governor and Comptroller, employ such assistant attorneys or counsel as may be necessary to protect and properly defend the interest of the State, in carrying out the provisions of this act. All such persons, whose compensation is not fixed by statute or otherwise determinable by authority of law, shall be paid such compensation by the State as the Attorney-General and the Comptroller shall approve, within the limits of appropriations available therefor. L.1941, c. 291, p. 795, s. 69.
NJ Rev Stat § 54:29A-70 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:29A-70 - Criminal penalties

54:29A-70. Criminal penalties  Any person who shall fail to file any report required to be filed pursuant to the provisions of this act, or shall file or cause to be filed with the commissioner any false or fraudulent report or statement, or shall aid or abet another in the filing with the commissioner of any false or fraudulent report or statement, with the intent to defraud the State or evade the payment of any tax, fee, penalty or interest or any part thereof, which shall be due pursuant to the provisions of this act, shall be guilty of a misdemeanor and, upon conviction, shall be fined not to exceed one thousand dollars ($1,000.00) or be imprisoned not to exceed three years, or both, at the discretion of the court. L.1941, c. 291, p. 795, s. 70.
NJ Rev Stat § 54:29A-71 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:29A-71 - False swearing

54:29A-71. False swearing  Any person who shall swear to, affirm, or verify any false or fraudulent statement with intent to evade the payment of any tax or who being under oath, shall testify falsely at any hearing held pursuant to the provisions of this act shall be guilty of perjury. L.1941, c. 291, p. 796, s. 71.