reglab/housing_qa huggingface dataset:
NJ Rev Stat § 54:18-3 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:18-3 - Account books

54:18-3 Account books  54:18-3. Every agent, broker, or insurer residing or having an office or authorized or licensed to do business in this State shall make the return and payment as set forth in R.S.54:18-2 and shall keep accurate books of account of all business done by him. The agent, broker or insurer shall record the name of the insured, the date and expiration of the insurance, a description of the property insured, a statement of its location, including the Insurance Services Office "ISO" numerical identification code or designation of the municipality or fire district, the amount of the insurance and premiums paid therefor. If an agent, broker or insurer fails, neglects or refuses to comply with any provisions of this chapter, or if any fraud or dishonesty in the returns required pursuant to the provisions of this chapter is apparent or becomes known, the Treasurer of the New Jersey State Firemen's Association, on behalf of the municipality or fire district, may obtain from a judge of the Superior Court, in the county wherein the insured property is located, an order compelling the agent, broker or insurer to produce all books and records required to be kept by this chapter for an accounting and examination by the court. Amended 1955, c.204, s.3; 1991, c.91, s.508; 1997, c.41, s.3.
NJ Rev Stat § 54:18-4 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:18-4 - Penalty for noncompliance by agent, broker, or insurer

54:18-4 Penalty for noncompliance by agent, broker, or insurer  54:18-4. Any such agent, broker or insurer who fails, neglects or refuses to keep books of account as required, or to produce them in the Superior Court upon an order of the court, or to make proper and accurate returns as hereinbefore provided, or to pay over the percentage due upon any premium as required, at the time and in the manner specified in this chapter, or who is found, upon examination by the court, to have made a false return of the business done by him, shall, for each offense, be guilty of a crime of the fourth degree and forfeit and pay the amount owed to the Treasurer of the New Jersey State Firemen's Association. Amended 1955, c.204, s.4; 1991, c.91, s.509; 1997, c.41, s.4.
NJ Rev Stat § 54:18-5 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:18-5 - Revocation of authority of agent, broker, or insurer

54:18-5 Revocation of authority of agent, broker, or insurer  54:18-5. If any such agent, broker or insurer fails, neglects or refuses to pay any percentage herein provided for, or to pay and satisfy any forfeiture or penalty adjudged to be due under the provisions of this chapter, and that fact is reported to the Commissioner of Banking and Insurance in writing, attested by the oath of the Treasurer of the New Jersey State Firemen's Association, the commissioner shall forthwith revoke any certificate of authority previously issued under which the failure has occurred. The revocation of a certificate shall not release any penalty or forfeiture previously incurred. Amended 1955, c.204, s.5; 1997, c.41, s.5.
NJ Rev Stat § 54:18-7 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:18-7 - Effect of chapter on reciprocal legislation

54:18-7 Effect of chapter on reciprocal legislation  54:18-7. This chapter shall not alter or abridge any reciprocal legislation existing between different states of the United States, in regard to the percentage of taxes collected and received for this State. The amount of premiums paid by any insurance company pursuant to this chapter shall be deemed part of the reciprocal tax to be collected for this State. The Commissioner of Banking and Insurance, in consultation with the Treasurer of the State of New Jersey, shall enforce the provisions of this chapter and shall require the Treasurer of the New Jersey State Firemen's Association to provide a certified annual accounting of the monies received and allocated under the provisions of this chapter and R.S.43:17-1 et seq., and shall hold the treasurer and officers accountable and subject to the penalties provided herein. Amended 1997, c.41, s.6.
NJ Rev Stat § 54:18A-1.1 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:18A-1.1 - Extension of time filing return; due date for payment

54:18A-1.1. Extension of time filing return; due date for payment  The director may for reasonable cause extend the time, not to exceed 30 days, for filing any return under the rules and regulations as he shall prescribe, which rules and regulations may require the filing of a tentative return and the payment of an estimated tax to the director. If the time for filing the return shall be extended, the payment of the portion of the tax remaining to be paid, if any, shall be postponed to the date fixed by the extension of the time for the filing of the return, but in every case the corporation shall pay, in addition to the unpaid portion of the tax, interest thereon at the rate as provided in the state tax uniform procedure law, subtitle 9 of Title 54 of the Revised Statutes, from the time when the return originally was required to be filed to the date of actual payment under the extension; provided, that if the unpaid portion of the tax is not paid within the time fixed under the extension, the interest on the unpaid portion shall be computed at the rate as provided in the state tax uniform procedure law, subtitle 9 of Title 54 of the Revised Statutes, from the date of the tax was originally due to the date of actual payment. L.1980, c. 141, s. 3, eff. Nov. 12, 1980.
NJ Rev Stat § 54:18A-1.2 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:18A-1.2 - Administration, collection and enforcement of tax imposed

54:18A-1.2. Administration, collection and enforcement of tax imposed  The administration, collection and enforcement of the tax imposed by P.L.1945, c. 132 shall be subject to the provisions of the state tax uniform procedure law as therein provided (subtitle 9 of Title 54 of the Revised Statutes). L.1980, c. 141, s. 4, eff. Nov. 12, 1980.
NJ Rev Stat § 54:18A-1.3 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:18A-1.3 - Examination of returns, assessment

54:18A-1.3. Examination of returns, assessment  5. (a) (Deleted by amendment, P.L.1992, c.175). (b) (Deleted by amendment, P.L.1992, c.175). (c) The examination of returns and the assessment of additional taxes, penalties and interest shall be as provided in the State Tax Uniform Procedure Law, R.S.54:48-1 et seq.  L.1980,c.141,s.5; amended 1992,c.175,s.29.
NJ Rev Stat § 54:18A-2 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:18A-2 - Amount of tax, additional tax, percentage reduction.

54:18A-2 Amount of tax, additional tax, percentage reduction.  2. (a) The tax specified in subsection (a) of section 1 of this act, except as to life insurance companies and except as to marine insurance as described by chapter 16 of Title 54 of the Revised Statutes, shall, except as hereinafter provided, be 2% upon the taxable premiums collected by such company during the year ending December 31 next preceding on all business of the company in this State, less the amount of taxes on its property, exclusive of taxes on real estate and of taxes payable pursuant to this section, paid in this State by the company pursuant to any law of this State during the said year. Any taxes paid to the treasurer of any firemen's relief association of this State pursuant to R.S.54:18-1 shall be considered a part of the tax payable under this act. An additional tax of 0.1% upon such taxable premiums of such insurers shall also be paid. (b) Taxable premiums, collected after December 31, 1965 by an insurance company subject to the provisions of subsection (a) hereof under group accident and health insurance policies on residents of this State, and taxable premiums collected under legal insurance policies as defined in section 3 of P.L.1981, c.160 (C.17:46C-3) on residents of this State, shall be subject to tax at the following rates: As to taxes payable in 1967 1 3/4 % As to taxes payable in 1968 1 1/2 % As to taxes payable in 1969 1 1/4 % As to taxes payable in 1970 through 2008 1% As to taxes payable in 2009 1.35% As to taxes payable in 2010 and thereafter 1% An additional tax of 0.05% upon such taxable premiums of such insurers shall also be paid. (c) For the filing pursuant to subsection (a) of section 1 of P.L.1945, c.132 (C.54:18A-1) due on or before March 1, 2014 and each filing thereafter, every domestic insurance company subject to this section shall be allowed to reduce the amount owed pursuant to this section by 5% of any retaliatory tax liability incurred by that insurance company for the same filing period pursuant to the laws of any other state in which the insurance company transacts business. Such percentage reduction shall increase 1% per annual filing, until reaching 15% of any retaliatory tax liability for the filing due on or before March 1, 2024 and each year thereafter. L.1945, c.132, s.2; amended 1965, c.114, s.2; 1981, c.160, s.27; 1981, c.183, s.1; 1981, c.511, s.22; 1990, c.8, s.82; 2009, c.75, s.1; 2010, c.21, s.2.
NJ Rev Stat § 54:18A-3 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:18A-3 - Amount of tax, life insurance companies; additional tax.

54:18A-3 Amount of tax, life insurance companies; additional tax.  3. Amount of tax, life insurance companies; additional tax. (a) The tax specified in subsection (a) of section 1 of this act as to life insurance companies, shall, except as hereinafter provided, be 2% upon the taxable premiums collected by the company during the year ending December 31 next preceding under all policies or contracts of insurance on residents of this State, less the amount of taxes on its property, exclusive of taxes on real estate and of taxes payable pursuant to this section, paid in this State by the company pursuant to any law of this State during the said year. An additional tax of 0.1% upon such taxable premiums of such insurers shall also be paid. (b) Taxable premiums, collected after December 31, 1965 by an insurance company subject to the provisions of subsection (a) hereof under group accident and health insurance policies on residents of this State, and taxable premiums collected under legal insurance policies as defined in section 3 of P.L.1981, c.160 (C.17:46C-3) on residents of this State, shall be subject to tax at the following rates: As to taxes payable in 1967 1 3/4% As to taxes payable in 1968 1 1/2% As to taxes payable in 1969 1 1/4% As to taxes payable in 1970 through 2008 1% As to taxes payable in 2009 1.35% As to taxes payable in 2010 and thereafter 1% An additional tax of 0.05% upon such taxable premiums of such insurers shall also be paid. (c) For the filing pursuant to subsection (a) of section 1 of P.L.1945, c.132 (C.54:18A-1) due on or before March 1, 2014 and each filing thereafter, every domestic insurance company subject to this section shall be allowed to reduce the amount owed pursuant to this section by 5% of any retaliatory tax liability incurred by that insurance company for the same filing period pursuant to the laws of any other state in which the insurance company transacts business. Such percentage reduction shall increase 1% per annual filing, until reaching 15% of any retaliatory tax liability for the filing due on or before March 1, 2024 and each year thereafter. L.1945, c.132, s.3; amended 1950, c.101, s.11; 1965, c.114, s.3; 1971, c.89, s.1; 1981, c.160, s.28; 1981, c.183, s.2; 1981, c.511, s.23; 1990, c.8, s.83; 2009, c.75, s.2; 2010, c.21, s.3.
NJ Rev Stat § 54:18A-4 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:18A-4 - Taxable premiums collected

54:18A-4. Taxable premiums collected  Subject to the provisions of section six of this act, the taxable premiums collected, as specified in section two hereof, shall consist of all gross premiums, policy fees, premium deposits and assessments provided for by the respective policies or contracts and collected by the company, except reinsurance, less the amount of premiums, policy fees, premium deposits and assessments returned to the insured during the year on policies canceled, except reinsurance, and less any so-called dividends or unused or unabsorbed portion of all premiums, policy fees, premium deposits or assessments returned or credited to policyholders during the year for which the tax is determined. L.1945, c. 132, p. 490, s. 4.
NJ Rev Stat § 54:18A-5 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:18A-5 - Gross contract premiums

54:18A-5. Gross contract premiums  Subject to the provisions of section 6 of this act, the taxable premiums, as specified in section 3 of this act, are hereby defined to be gross contract premiums provided for by the respective policies or contracts of insurance and collected by the company, except premiums collected for reinsurance assumed and premiums collected after December 31, 1965 under policies or contracts of life insurance issued in connection with the funding of a pension, annuity or profit-sharing plan qualified or exempt under sections 401, 403, 404 or 501 of the United States Internal Revenue Code as now or hereafter amended or renumbered from time to time, less, to the extent related to policies or contracts not excluded above, the sum of the following: (a) Premiums (excluding cash surrender values) returned on policies or contracts, (b) Dividends paid in cash, used by policyholders in payment of renewal premiums, or left on deposit with the company, and (c) Discount on premiums paid in advance. L.1945, c. 132, p. 490, s. 5. Amended by L.1965, c. 114, s. 4, eff. July 1, 1965.
NJ Rev Stat § 54:18A-5.1 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:18A-5.1 - Life insurance companies; determination of annual tax

54:18A-5.1. Life insurance companies; determination of annual tax  For determining the annual tax payable by a life insurance company pursuant to the provisions of Title 54 of the Revised Statutes, the taxable premiums collected by the company under all policies or contracts of insurance on residents of this State shall be deemed to include premiums collected by the company under similar policies and contracts of insurance on residents of other States where such business was written or procured or such premiums were collected through an office in this State and where no tax has been paid or is payable to any other State or States on such premiums. L.1950, c. 186, p. 419, s. 1. Amended by L.1965, c. 114, s. 5, eff. July 1, 1965.
NJ Rev Stat § 54:18A-6 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:18A-6 - Maximum amount of taxable premiums.

54:18A-6 Maximum amount of taxable premiums.  6. a. In the event that the taxable premiums collected by any company, as specified in sections 2 and 3 of this act, and all of its affiliates as defined in the chapter entitled "Insurance Holding Company Systems," P.L.1970, c.22 (C.17:27A-1 et seq.), during any year ending December 31, exceed twelve and one-half percentum (12 1/2%) of the total premiums collected by the company and all of its affiliates during the same year on all policies and contracts of insurance, whenever and wherever issued, the taxable premiums of such company shall not exceed a sum equal to twelve and one-half percentum (12 1/2%) of such company's total premiums collected during the same year on all policies and contracts of insurance, whenever and wherever issued, calculated as specified in sections 4 and 5 of this act; provided, however, a company to which section 2 of this act (C.54:18A-2) applies shall in no event be deemed to be an affiliate of a company to which section 3 of this act (C. 54:18A-3) applies and provided, further, that as to any company licensed in this State prior to June 30, 1984, the taxable premiums of that company shall be calculated without regard to the premiums collected by any affiliate. b. On and after January 1, 2005 the provisions of subsection a. of this section shall not apply to a health service corporation established pursuant to the provisions of P.L.1985, c.236 (C.17:48E-1 et seq.). L.1945,c.132,s.6; amended 1985, c.294; 1989, c.315; 2005, c.128, s.1.
NJ Rev Stat § 54:18A-7 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:18A-7 - Time of payment

54:18A-7. Time of payment  The taxes imposed by this act shall be first payable in the year one thousand nine hundred and forty-five on the basis of taxable premiums and taxable considerations collected during the year ending December thirty-first, one thousand nine hundred and forty-four; provided, however, that any taxes paid prior to the effective date of this section or payable prior to the effective date of this section and subsequently paid under any law of this State in force on the effective date of this section, assessed on the basis of premiums and considerations collected during the year ending December thirty-first, one thousand nine hundred and forty-four, or on the basis of the net value of policies in force on December thirty-first, one thousand nine hundred and forty-four, shall be credited against the taxes imposed by section three of this act. L.1945, c. 132, p. 491, s. 7.
NJ Rev Stat § 54:18A-8 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:18A-8 - Reports

54:18A-8. Reports  Every insurance company subject to the provisions of this act shall, on or before the first day of March of each year, make to the Commissioner of Insurance an annual report, signed and sworn to by an officer of the company, or by its United States manager, if a company of a foreign country, in such form and containing such matters as may be necessary for the carrying out of the provisions of this act. L.1945, c. 132, p. 492, s. 8. Amended by L.1980, c. 141, s. 2, eff. Nov. 12, 1980.
NJ Rev Stat § 54:18A-10 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:18A-10 - Partial invalidity

54:18A-10. Partial invalidity  If any section of this act, or any provision thereof, shall be declared to be unconstitutional, invalid or inoperative, in whole or in part, by a court of competent jurisdiction, such section or provision shall, to the extent that it is not unconstitutional, invalid or inoperative, be enforced and effectuated, and no such determination shall be deemed to invalidate or make ineffectual the remaining sections or provisions. L.1945, c. 132, p. 499, s. 17.
NJ Rev Stat § 54:18A-11 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:18A-11 - Effective date

54:18A-11. Effective date  This act shall take effect immediately; except section nine which shall take effect July first, one thousand nine hundred and forty-five. L.1945, c. 132, p. 499, s. 18.
NJ Rev Stat § 54:29A-1 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:29A-1 - Short title

54:29A-1. Short title  This act shall be known as the "railroad tax law of 1948." L.1941, c. 291, p. 774, s. 1. Amended by L.1948, c. 40, p. 114, s. 1.
NJ Rev Stat § 54:29A-2 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:29A-2 - Definitions

54:29A-2. Definitions  As used in this act, unless the context clearly requires a different meaning: "Railroad" means any common carrier by railroad engaged in, owning or constructing facilities for, the transportation of persons or property in or through this State, other than a street railway or traction company using or occupying the public streets, highways, roads or other public places, the taxation of which is otherwise provided by law. "System" means any independently operating railroad which operates its facilities and those of one or more other railroads as a single utility for furnishing transportation service. A system shall include all companies the property of which is so operated either by virtue of control through direct or indirect ownership of a majority or more of capital stock, or under lease, trackage rights or under any other form of contract, and for which separate operating accounts are not maintained. "Main stem" of a railroad means the roadbed not exceeding 100 feet in width, as measured horizontally at the elevation of the base of the rail, including the full embankment or excavated area, with slopes, slope ditches, retaining walls or foundations necessary to provide a width not to exceed 100 feet at base of rail, together with all tracks, appurtenances, ballast and all structures erected thereon and used in connection therewith, but not including passenger or freight buildings erected thereon. "Tangible personal property" means the rolling stock, cars, locomotives, ferryboats, all machinery, tools and other tangible personal property of a railroad company, and also the locomotives and cars not belonging to such railroad company but built for its use and actually used in this State, or run under its control in this State by a sleeping car company or other company; but the rolling stock of other persons or corporations temporarily used on any such road, but not forming part of the equipment of such road, shall not be included in the term. "Taxpayer" shall mean any person, railroad or system subject to taxation under the provisions of this act. "Facilities used in passenger service" means land, stations, terminals, roadbeds, tracks, appurtenances, ballast and all structures used in connection with rendering passenger service, including signal systems, power systems, equipment storage, repair and service facilities. "Commissioner" or "State Tax Commissioner" means the Director of the Division of Taxation in the State Department of the Treasury. L.1941, c. 291, p. 774, s. 2. Amended by L.1948, c. 40, p. 114, s. 2; L.1966, c. 139, s. 1, eff. June 17, 1966.
NJ Rev Stat § 54:29A-4 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:29A-4 - Property not used for railroad purposes

54:29A-4. Property not used for railroad purposes  All the property of a railroad company not used for railroad purposes shall be assessed and taxed by the same assessors, in the same manner and at the same rate as the taxable property of other owners in the same taxing district. L.1941, c. 291, p. 775, s. 4.
NJ Rev Stat § 54:29A-5 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:29A-5 - Municipal assessment of benefits; delegation of powers by commissioner

54:29A-5. Municipal assessment of benefits; delegation of powers by commissioner  Nothing in this act shall be construed to prohibit any municipality from assessing benefits for street, sidewalk, sewer or other municipal improvements against any of the property of a railroad in this State, but such assessments shall be made against railroad property by the same method and by the same officers as are provided by law in the case of assessments against the properties of individuals. The commissioner may delegate to any officer or employee of his department such of his powers as he may deem necessary to carry out efficiently the provisions of this act, including the power to appraise and assess any or all property in railroad use, and the person or persons to whom such power has been delegated shall possess and may exercise all of the power and perform all of the duties herein conferred and imposed upon the commissioner. L.1941, c. 291, p. 775, s. 5. Amended by L.1948, c. 40, p. 116, s. 3.
NJ Rev Stat § 54:29A-6 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:29A-6 - General powers of commissioner

54:29A-6. General powers of commissioner  The commissioner is hereby authorized and empowered to carry into effect the provisions of this act and subject thereto he shall prescribe and publish all needful rules and regulations for its enforcement. He shall keep a record of his proceedings and shall report annually to the Legislature. L.1941, c. 291, p. 775, s. 6.