reglab/housing_qa huggingface dataset:
NJ Rev Stat § 54:49-17 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:49-17 - Repayment of deposit; application of deposit, refund to indebtedness

54:49-17. Repayment of deposit; application of deposit, refund to indebtedness  When, to secure compliance with any of the provisions of any State tax law or of the State Tax Uniform Procedure Law, R.S. 54:48-1 et seq., any moneys shall have been deposited with the director by any taxpayer and shall have been paid over to the treasurer, and the director shall be satisfied that such taxpayer has fully complied with all such provisions, the director shall so certify to the comptroller who shall thereupon issue his warrant to the treasurer for the repayment to such taxpayer of such moneys or such part thereof as the director shall certify has not been applied by him to the satisfaction of any indebtedness arising under any State tax law or under the State Tax Uniform Procedure Law.  Whenever any taxpayer shall be entitled to any refund of taxes or to the repayment of any deposit, or to both, under the provisions of any State tax law or of the State Tax Uniform Procedure Law, and at the same time the said taxpayer shall be indebted to the State for taxes, penalties, interest or fees imposed for the cost of collection under the provisions of any other State tax law or of the State Tax Uniform Procedure Law, the director may apply or cause to be applied the said refund or deposit, or both, or so much of either or both as shall be necessary, to the satisfaction of the said indebtedness, so due from the taxpayer to the State, before making or certifying such refund or repayment.  Amended by L. 1938, c. 137; 1987, c. 76, s. 11.
NJ Rev Stat § 54:49-18 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:49-18 - Filing of protest

54:49-18. Filing of protest  54:49-18. a. If any taxpayer shall be aggrieved by any finding or assessment of the director, he may, within 90 days after the giving of the notice of assessment or finding, file a protest in writing signed by himself or his duly authorized agent, certified to be true, which shall set forth the reason therefor, and may request a hearing. Thereafter the director shall grant a hearing to the taxpayer, if the same shall be requested, and shall make a final determination confirming, modifying or vacating any such finding or assessment. The filing of a protest shall stay the right of the director to collect the tax in any manner if the taxpayer shall furnish security of the kind and in the amount determined pursuant to subsection b. of this section until 90 days after final determination by the director. The time for appeal to the Tax Court pursuant to subsection a. of R.S.54:51A-14, enacted pursuant to section 1 of P.L.1983, c.45, shall commence from the date of the final determination by the director.  b. Except in the case of an arbitrary assessment pursuant to R.S.54:49-5 or R.S.54:49-7, no security shall be required for an amount in controversy of less than $10,000. Contested assessments of $10,000 or more shall not require security unless the director determines that there is a substantial risk of the taxpayer's failure or inability to pay a liability, based on the compliance history and financial condition of the taxpayer.  Amended 1992,c.175,s.14.
NJ Rev Stat § 54:49-19 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:49-19 - Set off against contract payment tax; notification

54:49-19. Set off against contract payment tax; notification  1. a. Whenever any taxpayer under contract to provide goods or services to the State of New Jersey or its agencies or instrumentalities, and including the legislative and judicial branches of State government, or under contract for construction projects of the State of New Jersey or its agencies or instrumentalities, and including the legislative and judicial branches of State government, is entitled to payment for the goods or services or on that construction project and at the same time the taxpayer is indebted for any State tax, the Director of the Division of Taxation shall seek to set off so much of that payment as shall be necessary to satisfy the indebtedness. The director, in consultation with the Director of the Division of Budget and Accounting in the Department of the Treasury, shall establish procedures and methods to effect a set-off. The director shall give notice of the set-off to the taxpayer, the provider of goods or services or the contractor or subcontractor of construction projects and provide an opportunity for a hearing within 30 days of such notice under the procedures for protests established under R.S.54:49-18, but no request for conference, protest, or subsequent appeal to the Tax Court from any protest under this section shall stay the collection of the indebtedness. No payment shall be made to the taxpayer, the provider of goods or services or the contractor or subcontractor of construction projects pending resolution of the indebtedness. Interest that may be payable by the State pursuant to P.L.1987, c.184 (C.52:32-32 et seq.), to the taxpayer, the provider of goods and services or the contractor or subcontractor of construction projects shall be stayed.  b. The Department of the Treasury shall notify each provider of goods or services and contractor or subcontractor of a construction project under contract with the State, its agencies or instrumentalities in an amount of $500,000 or greater on the effective date of P.L.1995, c.159 (C.54:49-19 et seq.) of the provisions of this section in writing within 30 days after its effective date. A contract entered into by the State, its agencies or instrumentalities with a provider of goods or services or a contractor or subcontractor of a construction project after the effective date of P.L.1995, c.159 (C.54:49-19 et seq.) shall contain a notice of the provisions in this section.  L.1995,c.159,s.1.
NJ Rev Stat § 54:49-20 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:49-20 - Set-off for partner, shareholder; notification

54:49-20. Set-off for partner, shareholder; notification  2. a. Notwithstanding any provision of law to the contrary, whenever any partnership or S corporation under contract to provide goods or services or construction projects to the State of New Jersey or its agencies or instrumentalities, including the legislative and judicial branches of State government, is entitled to payment for those goods or services or construction projects at the same time a partner or shareholder of that entity is indebted for any State tax, the director shall seek to set off that partner's or shareholder's share of the payment due the partnership or S corporation. The amount set off shall not allow for the deduction of any expenses or other deductions which might be attributable to the partner or shareholder subject to set-off under this act.  b. The Department of the Treasury shall notify each partnership and S corporation under contract with the State, its agencies or instrumentalities in an amount of $500,000 or greater on the effective date of P.L.1995, c.159 (C.54:49-19 et seq.) of the provisions of this section in writing within 30 days after its effective date. A contract entered into by the State, its agencies or instrumentalities with a partnership or S corporation after the effective date of P.L.1995, c.159 (C.54:49-19 et seq.) shall contain a notice of the provisions in this section.  L.1995,c.159,s.2.
NJ Rev Stat § 54:50-1 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:50-1 - General powers of commissioner

54:50-1. General powers of commissioner  The commissioner is hereby authorized and empowered to carry into effect the provisions of this subtitle, and in pursuance thereof may make and enforce such rules and regulations as he may deem necessary.
NJ Rev Stat § 54:50-2 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:50-2 - Examination, investigation

54:50-2. Examination, investigation  a. For the purpose of administering the State Tax Uniform Procedure Law, or any State tax law, the director, whenever he deems it expedient, may make or cause to be made by any employee of the Division of Taxation engaged in the administration of that law, or any State tax law, an examination or investigation of the place of business, if any, the tangible personal property and the books, records, papers, vouchers, accounts and documents of any taxpayer. Every taxpayer and every director, officer, agent or employee of every taxpayer shall exhibit to the director or to any such employee of the Division of Taxation, the place of business, the tangible personal property and all of the books, records, papers, vouchers, accounts and documents of the taxpayer and facilitate any such examination or investigation so far as it may be in his or their power so to do. The director or any employee of the division by him thereunto designated, may take the oath of any person signing any application, deposition, statement or report required by the director in the administration of the State Tax Uniform Procedure Law, or any State tax law.  b. For the purpose of administering the State Tax Uniform Procedure Law, or any State tax law, the director, whenever he deems it expedient, may enter into agreements with other states, the District of Columbia and the United States, providing for the reciprocal enforcement and administration of any tax imposed by those jurisdictions entering into such an agreement. The duly authorized officer of any jurisdiction which extends like authority to officers or employees of this State may sue for the collection of that jurisdiction's taxes in the courts of this State.  Amended by L. 1987, c. 76, s. 12.
NJ Rev Stat § 54:50-2.1 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:50-2.1 - Agent of taxpayer; written authorization; display to representative of division of taxation

54:50-2.1. Agent of taxpayer; written authorization; display to representative of division of taxation  When an examination of the books, records, papers, vouchers or accounts of a taxpayer is conducted on the premises of an agent of the taxpayer by the Director of the Division of Taxation or by any employee thereof, the taxpayer shall provide such agent evidence in writing that the agent is authorized to act in behalf of the taxpayer in making any application, deposition, statement, or report required by the director in the administration of any tax law, and the agent shall produce such authorization to the representative of the Division of Taxation. L.1979, c. 67, s. 1, eff. April 4, 1979.
NJ Rev Stat § 54:50-2.2 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:50-2.2 - Taxpayer interview

54:50-2.2. Taxpayer interview  10. An employee of the Division of Taxation, in connection with an in-person interview with a taxpayer relating to the determination or collection of tax:  a. shall, upon advance request of the taxpayer, allow the taxpayer to make a recording of the interview with the taxpayer's equipment and at the taxpayer's expense, provided however that the Division of Taxation shall have the same right of recording;  b. may, upon advance notice to the taxpayer, make a recording of the interview; provided however, that the employee shall provide the taxpayer with a copy of the recording if the taxpayer provides reimbursement for the cost of the copy; and  c. shall, before or at the initial interview, provide to the taxpayer an explanation of the audit process and the taxpayer's rights under the audit process in the case of an interview relating to the determination of a tax and provide to the taxpayer an explanation of the collection process and the taxpayer's rights under the collection process in the case of an interview relating to the collection of a tax, including the taxpayer's right to consult with the taxpayer's attorney or accountant  This section shall not apply to investigations relating to the integrity of a division employee or to criminal investigations.  L.1992,c.175,s.10.
NJ Rev Stat § 54:50-3 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:50-3 - Hearings

54:50-3. Hearings  The commissioner or any employee of the state tax department by him thereunto designated, 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 business of such taxpayer in respect to any matter incident to the administration of this subtitle, or any state tax law.
NJ Rev Stat § 54:50-4 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:50-4 - Issuance of subpoenas; fees

54:50-4. Issuance of subpoenas; fees  The Director of the Division of Taxation or his deputies may by subpoena compel the attendance of witnesses and the production of any books, records, papers, vouchers, accounts or documents of any taxpayer or of any person who, the director has reason to believe, has information pertinent to any matter under investigation by the director or any such deputy at any hearing held pursuant to this subtitle, or any State tax law. The fees of 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, or any State tax law. Amended by L.1953, c. 51, p. 938, s. 167.
NJ Rev Stat § 54:50-5 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:50-5 - Procedure to compel witnesses to attend and to testify

54:50-5. Procedure to compel witnesses to attend and to testify  If a person subpoenaed to attend any hearing under this subtitle fails to appear, be examined or answer any question, or produce any books, records, papers, vouchers, accounts or documents when subpoenaed so to do by the director or any deputy, the director or such deputy may apply to the Superior Court for an order to compel him to do so. Amended by L.1953, c. 51, p. 938, s. 168.
NJ Rev Stat § 54:50-6 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:50-6 - Service of notice

54:50-6. Service of notice  54:50-6. a. Any notice required to be given by the director pursuant to the State Tax Uniform Procedure Law, R.S.54:48-1 et seq., may be served personally or by mailing the same to the person for whom it is intended, addressed to such person at the address given in the last report filed by that person pursuant to the provisions of the State Tax Uniform Procedure Law, or of any State tax law, or if no report has been filed, then to such address as may be obtainable. The mailing of such notice shall be presumptive evidence of the receipt of the same by the person to whom it was addressed. A notice may at the prescription of the director include on its face a designation which shall identify the notice for purposes of communication.  b. An assessment notice pursuant to R.S.54:49-5, R.S.54:49-6 or R.S.54:49-7 shall contain the statements required pursuant to subsections a., b. and d. of section 8 of P.L.1992, c.175 (C.54:48-6).  c. An assessment notice pursuant to R.S.54:49-5, R.S.54:49-6 or R.S.54:49-7 shall include a statement of the reason for the assessment sufficient to inform a reasonable lay person of the statutory requirements which in the opinion of the director require the assessment, the actions or omissions of the taxpayer which require the assessment, or the nature of the insufficient documentary evidence, if any, which has prompted the assessment; including:  (1) in the case of an underpayment or failure of payment, a statement of the corresponding alleged correct amount and correct date of payment; and  (2) in the case of a failure to file a return, a statement of the alleged required filing date.  d. A refund determination notice pursuant to R.S.54:49-15 shall include the statement required pursuant to subsection c. of section 8 of P.L.1992, c.175 (C.54:48-6).  e. A final determination notice pursuant to R.S.54:49-18 shall include the statements required pursuant to subsections c. and e. of section 8 of P.L.1992, c.175 (C.54:48-6).  f. The lack of any statement otherwise required to be included with a notice pursuant to this section or the lack of any description otherwise required pursuant to subsection c. of this section shall not invalidate such notice.  Amended 1992,c.l75,s.15; 1993,c.331,s.2.
NJ Rev Stat § 54:50-6.1 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:50-6.1 - Notices of assessment, rights of taxpayers

54:50-6.1. Notices of assessment, rights of taxpayers  9. a. All notices of assessment related to final audit determination and "Notice and Demand for Payment of Tax" letters will be sent by registered or certified mail.  b. All taxpayers have the right to ask officers and employees of the Division of Taxation questions about:  (1) the State tax implications of any specific situation; (2) the amount of any State tax liability and how it has been determined; (3) any notice of underpayment or overpayment sent by the Division; and  (4) their responsibilities and rights as taxpayers. When taxpayers contact the officers and employees of the Division of Taxation at any location, whether in person, by telephone or by letter, the Division of Taxation personnel will accurately answer their questions within a reasonable time period.  L.1992,c.175,s.9.
NJ Rev Stat § 54:50-7 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:50-7 - Commissioner's records; authentication; fee

54:50-7. Commissioner's records; authentication; fee  The commissioner shall keep a record of all his official acts and shall preserve copies of all rules, regulations, decisions and orders made by him. Copies of any rule, regulation, decision or order made by him and of any paper or papers filed in any office maintained by him in the administration of this subtitle or of any state tax law may be authenticated under his official seal and when so authenticated shall be evidence in all courts of this state of the same weight and force as the original thereof. For authenticating any such copy he shall be paid a fee of one dollar.
NJ Rev Stat § 54:50-10 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:50-10 - Reports preserved for two years

54:50-10. Reports preserved for two years  All reports filed with the commissioner pursuant to this subtitle shall be preserved for two years and thereafter may be destroyed by order of the commissioner.
NJ Rev Stat § 54:50-12 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:50-12 - Definitions

54:50-12. Definitions  1. As used in P.L.1973, c.367 (C.54:50-12 et seq.): a. "taxes" means all taxes, fees, penalties, and interest owing under any State tax law; b. "foreign corporation" means any corporation other than a domestic corporation which is subject to taxation under any State tax law; c. "business entity" means a corporation, partnership or limited liability company, whether organized under the laws of this State or under the laws of any other state or foreign jurisdiction, which is subject to taxation under any State tax law. L.1973,c.367,s.1; amended 1995,c.279,s.22.
NJ Rev Stat § 54:50-13 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:50-13 - Merger, consolidations; dissolutions; conditions

54:50-13. Merger, consolidations; dissolutions; conditions  2. Until all taxes owing by it have been paid, or provided for as set forth in section 4 of P.L.1973, c.367 (C.54:50-15): a. no domestic or foreign corporation shall merge or consolidate into a foreign corporation not authorized to transact business in this State; and b. no domestic corporation shall dissolve and no domestic or foreign corporation shall distribute any of its assets in dissolution or liquidation to any shareholder unless (1) one or more domestic corporations or foreign corporations authorized to transact business in this State are owners in the aggregate of 50% or more of all classes of such corporation's capital stock and, prior to such dissolution or distribution, all such holders of the corporation's capital stock jointly and severally undertake in writing to pay all such taxes on or before the date such taxes are payable; or (2) such corporate action is pursuant to a plan of reorganization under which a domestic corporation or a foreign corporation authorized to transact business in this State has purchased, or is about to purchase, all, or substantially all, of the assets of such corporation in exchange for shares of its capital stock and has undertaken in writing to pay all such taxes on or before the date such taxes are payable; and c. no business entity shall merge or consolidate into any other business entity other than a domestic business entity or a foreign business entity authorized to transact business in this State. L.1973,c.367,s.2; amended 1995, c.279, s.23; 1997, c.139,s.23.
NJ Rev Stat § 54:50-14 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:50-14 - Certificates, various; Secretary of State's duties

54:50-14. Certificates, various; Secretary of State's duties  3. The Secretary of State shall not: a. accept for filing a certificate of dissolution of a domestic corporation; b. issue a certificate of withdrawal of a foreign corporation, unless such withdrawal is effected by its merger or consolidation into a domestic corporation or a foreign corporation authorized to transact business in this State; c. accept for filing a certificate of merger or consolidation of a domestic corporation into a foreign corporation not authorized to transact business in this State; or d. accept for filing a certificate of merger or consolidation of any business entity into any other business entity other than a domestic business entity or a foreign business entity authorized to transact business in this State; unless the business entity files with the Secretary of State a certificate issued by the Director of the Division of Taxation dated not earlier than 45 days prior to the effective date of the business entity action evidencing that the business entity's taxes have been paid or provided for. L.1973,c.367,s.3; amended 1995, c.279, s.24; 1997, c.139, s.24.
NJ Rev Stat § 54:50-15 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:50-15 - Issuance of tax certificate

54:50-15. Issuance of tax certificate  4. The Director of the Division of Taxation shall, upon application, issue a certificate evidencing that a business entity's taxes have been paid or provided for if: a. In his judgment the amount which has been deposited or paid on account by the business entity is adequate to cover estimated taxes up to the date of the relevant business entity action; or b. In a case in which the action taken or proposed to be taken is one of the exceptions specified in paragraph (1) or (2) of subsection b. of section 2 of P.L.1973, c.367 (C.54:50-13), the application for such certificate is accompanied by (1) An opinion signed by an attorney-at-law of the State of New Jersey, who states that he is familiar with the facts of the transaction and that the requirements for such exception have been met and (2) The written undertaking of the corporation or corporations assuming the tax liability; or c. The application for such certificate is accompanied by (1) A written undertaking from another business entity authorized to transact business in this State, to pay all taxes of the applicant business entity on or before the date such taxes are payable and (2) A certification that the business entity making such undertaking has a net worth or capital, as the case may be, not less than 10 times the amount of all taxes paid by the applicant business entity during the last complete year in which it filed tax returns with the State of New Jersey. The Director of the Division of Taxation shall be entitled to receive as a fee for the issuance of such certificate the sum of $25.00. L.1973,c.367,s.4; amended 1987,c.76,s.14; 1995,c.279,s.25.