reglab/housing_qa huggingface dataset:
NJ Rev Stat § 54:29A-72 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:29A-72 - Offenses committed at Trenton

54:29A-72. Offenses committed at Trenton  The failure to do any act required to be done by, or under the provisions of, this act shall be deemed an act committed in part at the office of the commissioner in Trenton. The certificate of the commissioner to the effect that any act required to be done by, or under the provisions of, this act has not been done, shall be prima facie evidence that such act has not been done. L.1941, c. 291, p. 796, s. 72.
NJ Rev Stat § 54:29A-74 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:29A-74 - Construction; other taxes

54:29A-74. Construction; other taxes  All other State and local taxes of or upon franchises or property used for railroad purposes, which may have been assessed for the first year in which this act becomes effective upon any taxpayer subject to taxation hereunder prior to the enactment of this act, shall abate and be canceled of record as of the effective date hereof. This act shall be construed as a revision of chapters nineteen through twenty-nine, inclusive, of Title 54 of the Revised Statutes, and nothing herein shall be construed to affect any pending litigation, nor to repeal, abate, cancel, cause to lapse or otherwise affect in any manner any assessment or the lien or obligation to pay any taxes heretofore assessed to any taxpayer, or the legal authority to collect taxes, interest and penalties which have accrued under any provision of law repealed by this act, or under any other law, except as specifically provided in this act, (or to affect the right of the State Tax Commissioner to assess omitted property, and apportion the tax so assessed, for any year prior to one thousand nine hundred and forty-one, according to the classifications and at the rates prescribed in the chapters aforesaid.) Nor shall this act affect in any manner any distribution allotment or apportionment of tax receipts made or required to be made under any provision of law repealed by this act. L.1941, c. 291, p. 797, s. 74. Amended by L.1942, c. 169, p. 518, s. 5.
NJ Rev Stat § 54:29A-74.1 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:29A-74.1 - Construction; in lieu of all other taxes

54:29A-74.1. Construction; in lieu of all other taxes  The taxes imposed by this act shall be in lieu of all other State and local taxation of or upon franchise and property used for railroad purposes. Nothing herein shall, however, be construed to affect any pending litigation, nor to repeal, abate, cancel, cause to lapse or otherwise affect in any manner any assessment or the lien or obligation to pay any taxes heretofore assessed to any taxpayer, or the local authority to collect taxes, interest and penalties which have heretofore accrued under the act to which this act is amendatory and supplementary, or under any other law, or to affect the authority of the commissioner to assess omitted property, and to apportion the tax so assessed for any year prior to the year one thousand nine hundred and forty-eight according to the classifications and at the rates then in effect. L.1948, c. 40, p. 123, s. 17.
NJ Rev Stat § 54:29A-74.2 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:29A-74.2 - Repeal

54:29A-74.2. Repeal  An act relating to taxation, supplementing chapter four of Title 54, and amending section 54:4-52 of the Revised Statutes, approved July twenty-second, one thousand nine hundred and forty-one (L.1941, c. 293), is repealed. L.1948, c. 40, p. 124, s. 18.
NJ Rev Stat § 54:29A-75 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:29A-75 - Repealers

54:29A-75. Repealers  Chapters nineteen through twenty-nine, inclusive, of Title 54 of the Revised Statutes are hereby repealed. Chapter 91, of the laws of 1885; Chapter 275, of the laws of 1886; Chapter 333, of the laws of 1921; and Chapter 423, of the laws of 1933; are hereby repealed. L.1941, c. 291, p. 798, s. 75.
NJ Rev Stat § 54:29A-76 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:29A-76 - Warrants for distribution of railroad franchise tax

54:29A-76. Warrants for distribution of railroad franchise tax  The State Comptroller shall not draw and transmit his warrant upon the State treasury, in favor of the several county treasurers, for the amounts of the railroad franchise tax allotted to their several counties for any year before the day following the date upon which such franchise tax shall be due and delinquent. L.1942, c. 3, p. 21, s. 1.
NJ Rev Stat § 54:29A-77 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:29A-77 - Release of property from lien

54:29A-77. Release of property from lien  The State Comptroller upon written application made to him and upon the payment of a fee of $5.00, may release any property from the lien of any tax, interest or penalty imposed by this act or of any certificate, judgment or levy procured by him; provided, payment be made to the State Comptroller of such sum as he shall deem adequate consideration for such release or deposit be made of such security or such bond be filed as the State Comptroller shall deem proper to secure payment of any debt evidenced by any such tax, interest, penalty, certificate, judgment or levy, the lien of which is sought to be released, or provided the State Comptroller is satisfied that payment of the tax is otherwise provided for. The application for such release shall be in such form as shall be prescribed by the State Comptroller and shall contain an accurate description of the property to be released together with such other information as the State Comptroller may require. Such release shall be given under the seal of the State Comptroller, and may be recorded in any office in which conveyances of real estate may be recorded. L.1963, c. 25, s. 1, eff. May 8, 1963.
NJ Rev Stat § 54:30-1 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:30-1 - Certain receipts of public utilities not taxable

54:30-1. Certain receipts of public utilities not taxable  A public utility which is required by the laws of this state to pay an annual franchise tax based upon gross receipts shall not include in the statement of the gross receipts upon which the tax is based, levied or assessed, any sum or sums of money received in payment for such portion of its products as may have been sold and furnished to another public utility which is also subject to the payment of a franchise tax based upon gross receipts. A public utility which is required by the laws of this state to pay a tax based upon gross receipts in lieu of a tax on personal property shall not include in the statement of the gross receipts upon which such tax is based, levied or assessed, any sum or sums of money received in payment for such portion of its products as may have been sold and furnished to another public utility which is also subject to the payment of a tax based upon gross receipts in lieu of a tax on personal property. All such sums so received shall not be included in the gross receipts upon which such taxes are levied or assessed.
NJ Rev Stat § 54:30-2 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:30-2 - Corrections in errors in apportionment

54:30-2. Corrections in errors in apportionment  The state tax commissioner shall, upon proof or discovery of any clerical error or omission in the apportionment of the taxes, or any of them, imposed under the provisions of chapters 30 to 32 of this title (s. 54:30-1 et seq.), whereby the taxing districts in this state entitled to such taxes, or any of them, shall fail to receive their or its just proportion of such taxes, correct the error, by reapportioning in the same year in which the error occurs if proved or discovered prior to the distribution of such moneys on apportionment, or by including in the amount of such tax apportioned to the respective taxing district or districts in the succeeding year after the proof or discovery of the error or omission, the amount of tax which was not paid and received by reason of the error or omission, and by deducting from the apportionment made to the several remaining districts which shall have benefited by the error or omission, the amount so erroneously paid to it or them. The remedy for the correction of errors and omissions provided by this section shall be concurrent with and in addition to any other remedy now permitted or provided by law for such purpose.
NJ Rev Stat § 54:30-3 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:30-3 - Deduction of expenses from gross amount of tax; apportionment of expenses

54:30-3. Deduction of expenses from gross amount of tax; apportionment of expenses  Before making the apportionment of the taxes on utilities using public highways, known as the franchise tax, provided for in chapter 31 of this title (s. 54:31-1 et seq.), and of the taxes in lieu of personal property tax imposed on certain utilities known as the gross receipts tax, provided for in chapter 32 of this title (s. 54:32-1 et seq.), the state tax commissioner shall: a. Deduct from the gross amount of the several taxes the expenses of auditing and verifying the reports of the corporation or utility subject to such tax, and the expenses of making the apportionment between the municipalities entitled thereto, including the expenses of determining the respective values of utility property in each of the several districts, as such expenses may have been authorized in any appropriation bill or any other appropriate law, or are authorized in this section; b. Apportion the expenses mentioned in paragraph "a" of this section among the several corporations in proportion to the relative expenses incurred in connection with the tax imposed on each of such corporations or utilities, and apportion any general expenses, which cannot be so allocated, in proportion to the amounts of the several taxes payable by the respective corporations or utilities, in order that the final apportionment of such taxes to the municipalities may be subject to, and less by, an equitable share of such expenses; and c. Certify such expenses to the respective taxpayers, who shall then make payment thereof to the state tax commissioner on the same day as they are required by law to pay the shares apportioned to the municipalities.
NJ Rev Stat § 54:30A-30 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:30A-30 - Rules, regulations

54:30A-30. Rules, regulations  The Director of the Division of Taxation in the Department of the Treasury and the Board of Public Utilities shall promulgate such rules and regulations applicable to taxpayers subject to P.L.1940, c.4 (C.54:30A-16 et seq.) as may be necessary to effectuate the purposes and provisions of P.L.1991, c.184 (C.54:30A-18.6 et al.).  L.1991,c.184,s.29.
NJ Rev Stat § 54:30A-49 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:30A-49 - Purpose of act.

54:30A-49 Purpose of act.  1. The purpose of this act is to provide a complete scheme and method for the taxation of sewerage and water corporations using or occupying the public streets, highways, roads or other public places, to exempt from taxation other than imposed by this act the franchises, stock, and certain property of such corporations and for the taxation of the property of such corporations not so exempted from taxation; and the reimbursement to the State of certain costs and expenses incurred in the imposition of such taxes. L.1940,c.5,s.1; amended 1952, c.264, s.2; 1961, c.93, s.2; 1963, c.42, s.1; 1997, c.162, s.6.
NJ Rev Stat § 54:30A-51 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:30A-51 - Taxation of sewerage, water corporations.

54:30A-51 Taxation of sewerage, water corporations.  3. Sewerage and water corporations using or occupying public streets, highways, roads or other public places, and their property and franchises, shall be subject to taxation only as in this act provided. Any such corporation shall not be subject to any other taxes upon its property, franchises, stock or gross receipts, and the shares of stock of any such corporation shall not be taxed in the hands of shareholders. L.1940,c.5,s.3; amended 1952, c.264, s.3; 1961, c.93, s.4; 1997, c.162, s.8.
NJ Rev Stat § 54:30A-52 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:30A-52 - Taxation of real estate.

54:30A-52 Taxation of real estate.  4. All the real estate as herein defined, owned or held by any taxpayer shall be assessed and taxed at local rates in the manner provided by law for the taxation of similar property owned by other corporations or individuals, and all proceedings for appeal, review and collection available to municipalities and other corporations or individuals with respect to similar property shall be applicable. L.1940,c.5,s.4; amended 1997, c.162, s.9.
NJ Rev Stat § 54:30A-54 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:30A-54 - Excise tax for sewerage, water corporation; rate; certain amount computed; average tax.

54:30A-54 Excise tax for sewerage, water corporation; rate; certain amount computed; average tax.  6. Every sewerage and water corporation using or occupying the public streets, highways, roads, or other public places in this State shall, annually, pay excise taxes for the privilege of exercising its franchises and using the public streets, highways, roads or other public places in this State, as follows:  (a) A tax computed at the rate of 5% of such proportion of the gross receipts of such taxpayer for the preceding calendar year as the length of the lines or mains in this State, located along, in or over any public street, highway, road or other public place, exclusive of service connections, bears to the whole length of its lines or mains, exclusive of service connections. In case the gross receipts of any such taxpayer for any calendar year shall not exceed $50,000.00 the tax on such taxpayer for such calendar year shall be computed at the rate of 2% instead of at the rate of 5%.  (b) A tax at the rate of 7 % upon the gross receipts of such taxpayer for the preceding calendar year from its business over, on, in, through or from its lines or mains in the State of New Jersey.  (c) In addition to the excise taxes imposed in subsections (a) and (b) hereof, every sewerage and water corporation which is subject to the taxes imposed thereunder shall also pay to the State excise taxes for the franchise to operate and conduct business within the State and to use the public streets, highways, roads or other public places in the State as follows:  (1) A tax computed at the rate of 0.625% of such proportion of the gross receipts of such taxpayer for the preceding calendar year as the length of the lines or mains in this State, located along, in or over any public street, highway, road or other public place, exclusive of service connections, bears to the whole length of its lines or mains, exclusive of service connections. In case the gross receipts of any such taxpayer for any calendar year shall not exceed $50,000.00 the tax on such taxpayer for such calendar year shall be computed at the rate of 0.25% instead of at the rate of 0.625%.  (2) A tax at the rate of 0.9375% upon the gross receipts of such taxpayer for the preceding calendar year from its business over, on, in, through or from its lines or mains in the State of New Jersey.  L.1940,c.5,s.6; amended 1941, c.21, s.2; 1941, c.401, s.1; 1948, c.217; 1952, c.264, s.4; 1955, c.268; 1956, c.15; 1960, c.50; 1961, c.93, s.5; 1963, c.42, s.4; 1991, c.184, s.9; 1997, c.162, s.10.
NJ Rev Stat § 54:30A-54.1 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:30A-54.1 - Computation, certification of excise taxes.

54:30A-54.1 Computation, certification of excise taxes.  8. The director shall annually, on or before April 1, 1964, and April 1 in each year thereafter, compute the excise taxes payable to the State as provided in subsection (c) of section 6 hereof. Within five days after making such computation, the director shall certify such taxes and the taxes provided for in section 2 of this act as a partial payment to the respective taxpayers who shall make payment thereof to the director on or before May 1 next succeeding. L.1963,c.42,s.8; amended 1971, c.108, s.1; 1997, c.162, s.11.
NJ Rev Stat § 54:30A-54.1a (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:30A-54.1a - Amount, payment of tax.

54:30A-54.1a Amount, payment of tax.  2. a. For sewerage and water corporations, on or before May 1, 1971, except as hereinafter provided, and on or before May 1 of each year thereafter, every person, copartnership, association or corporation subject to the excise tax imposed by section 6 of P.L.1940, c.5 (C.54:30A-54) shall pay to the director an amount equal to 1/2 of the tax payable under section 6 of P.L.1940, c.5 (C.54:30A-54) upon its gross receipts determined thereunder for the preceding calendar year. Each such payment shall be in addition to the tax payable under section 6 of P.L.1940, c.5 (C.54:30A-54) and shall be considered as a partial payment of the tax which will become due under said section upon the following May 1. The additional taxes due on or before May 1, 1971 shall be payable in two equal installments. With respect to the additional taxes herein, the first installment shall be payable on May 1, 1971 and the second installment thereof shall be payable on or before June 15, 1971. In the calculation of the tax due in accordance with section 6 of P.L.1940, c.5 (C.54:30A-54) in the year 1972 and each applicable year thereafter, every person, copartnership, association or corporation subject to tax hereunder shall be entitled to a credit in the amount of the tax paid hereunder as a partial payment in the preceding calendar year and shall be entitled to the return, or credit against taxes due and payable in the next year, of any amount so paid which shall be found to be in excess of the total amount payable in accordance with section 6 of P.L.1940, c.5 (C.54:30A-54). b. (Deleted by amendment, P.L.1997, c.162.) L.1971,c.108,s.2; amended 1991, c.184, s.13; 1997, c.162, s.12.
NJ Rev Stat § 54:30A-54.2 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:30A-54.2 - Deductions from or additions to subsection (c) tax

54:30A-54.2. Deductions from or additions to subsection (c) tax  The director, in making the computation of excise taxes due the State under section 6(c) of this act from any taxpayer for any year, shall deduct from or add to the amounts so determined for such year the amount of any deduction or addition to the extent and in the manner which may heretofore have been or may hereafter be ordered or decreed by any judgment of the tax court or any court by reason of any error or omission in connection with the imposition of excise taxes under section 6(c) of this act upon such taxpayer in any prior year. L.1963, c. 42, s. 10. Amended by L.1983, c. 36, s. 34, eff. Jan. 26, 1983.
NJ Rev Stat § 54:30A-54.3 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:30A-54.3 - Administration, collection and enforcement of subsection (c) taxes

54:30A-54.3. Administration, collection and enforcement of subsection (c) taxes  The administration, collection and enforcement of the tax imposed by subsection (c) of section 6 of this act shall be subject to the provisions of the State tax uniform procedure law as therein provided (chapters 48 through 52 of Title 54 of the Revised Statutes) to the extent that the provisions of such law are not inconsistent with any provision of this act. L.1963, c. 42, s. 11.
NJ Rev Stat § 54:30A-54.4 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:30A-54.4 - Advance payment; computation; due date.

54:30A-54.4 Advance payment; computation; due date.  14. a. For sewerage and water corporations, on or before April 1, 1979 and on or before June 1 in each year thereafter, the director shall compute an advance payment equal in amount to 55% of the increase in taxes due under subsections (a) and (b) of section 6 of P.L.1940, c.5 (C.54:30A-54) during the preceding calendar year over the taxes due under such subsections in the calendar year immediately preceding that year. The advance payment shall not be considered for the purpose of determining the amount of the increase. Each such payment shall be in addition to the taxes payable under section 6 of P.L.1940, c.5 (C.54:30A-54) and section 2 of P.L.1971, c.108 (C.54:30A-54.1a) and shall be considered as a partial payment of the tax to become due and payable in the following year. b. Every taxpayer subject to tax under section 6 of P.L.1940, c.5 (C.54:30A-54) shall be required to remit to the State for the use of the State as an advance payment, an amount equal to the amount as computed in subsection a. of this section payable in two installments as follows: 60% on May 1, 1979 and 40% on August 1, 1979. c. In the year 1980 and in each year thereafter an advance payment pursuant to subsection a. of this section shall be paid by each taxpayer subject to subsection a. of this section in the manner provided for by law for payment of the taxes due under section 6 of P.L.1940, c.5 (C.54:30A-54).  d. (Deleted by amendment, P.L.1997, c.162.) L.1979, c.36, s.1; amended 1991, c.184, s.14; 1997, c.162, s.13.
NJ Rev Stat § 54:30A-54.5 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:30A-54.5 - Credit of advance payment as partial payment in preceding year

54:30A-54.5. Credit of advance payment as partial payment in preceding year  In the calculation of the tax due in accordance with section 6 of P.L.1940, c. 5 (C. 54:30A-54), in the year 1980 and in each year thereafter, every person, copartnership, association or corporation subject to tax hereunder shall be entitled to a credit in the amount of the tax hereunder as a partial payment in the preceding year and shall be entitled to the return of any amount so paid which shall be found to be in excess of the total amount payable in accordance with P.L.1940, c. 5 and this act. L.1979, c. 36, s. 2, eff. March 2, 1979.