reglab/housing_qa huggingface dataset:
NJ Rev Stat § 54:49-11 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:49-11 - Remittance, waiving of penalty

54:49-11. Remittance, waiving of penalty  54:49-11. a. If the failure to pay any such tax when due is explained to the satisfaction of the director, he may remit or waive the payment of the whole or any part of any penalty and may remit or waive the payment of any interest charge in excess of the rate of three percentage points above the prime rate including any such penalty or interest with respect to deficiency assessments made pursuant to R.S.54:49-6.  b. The director shall waive the payment of any part of any penalty or any part of any interest attributable to the taxpayer's reasonable reliance on erroneous advice furnished to the taxpayer in writing by an employee of the Division of Taxation acting in the employee's official capacity, provided that the penalty or interest did not result from a failure of the taxpayer to provide adequate or accurate information.  Amended 1975,c.177,s.6; 1987,c,76,s.6; 1992,c.175,s.4.
NJ Rev Stat § 54:49-12 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:49-12 - Alternate remedy, effect of judgment, procedure

54:49-12. Alternate remedy, effect of judgment, procedure  54:49-12. As an additional remedy, the Director of the Division of Taxation may issue a certificate to the Clerk of the Superior Court that any person is indebted under such State tax law in such an amount as shall be stated in the certificate. The certificate shall contain a short name of the tax under which the said indebtedness arises. Thereupon the clerk to whom such certificate shall have been issued shall immediately enter upon his record of docketed judgments the name of such person, and of the State, the address of the place of business where such tax liability was incurred, if shown in the certificate, 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 director shall have all 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 an action, but without prejudice to the taxpayer's right of appeal.  Amended 1939,c.175,s.1; 1953,c.51,s.165; 1991,c.91,s.518.
NJ Rev Stat § 54:49-12.1 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:49-12.1 - Fees for cost of collection.

54:49-12.1 Fees for cost of collection.  8. a. If any State tax is not paid within the time prescribed by law, and the director issues a certificate of debt pursuant to R.S.54:49-12, a fee for the cost of collection of the tax may be imposed by the director. In lieu of imposing the actual cost of collection as the fee, the director may impose a fee in the amount of 5% of the tax or $100.00, whichever is greater. In the event that the State tax remains unpaid following the issuance of the certificate of debt and the director takes any further collection action including referral of the matter to the Attorney General, the fee imposed, in lieu of the actual cost of collection, may be 10% of the tax or $200.00, whichever is greater. In the further event that the tax remains unpaid and suit is instituted for the collection of the tax, the fee imposed, in lieu of the actual cost of collection, may be 20% of the tax or $500.00, whichever is greater. The fees imposed pursuant to this section shall be in addition to any interest or penalty, or both, otherwise provided by law. The director shall promulgate regulations for determining the cost of collection. b. A fee for the cost of collection of 10% of the tax assessed or $200.00, whichever is greater, shall be imposed by the director on the amount of an arbitrary assessment under R.S.54:49-5 or R.S.54:49-7 that is agreed to as final by the taxpayer. L.1987,c.76,s.8; amended 2007, c.100, s.2.
NJ Rev Stat § 54:49-12.2 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:49-12.2 - Agreements for collection, fraud prevention services.

54:49-12.2 Agreements for collection, fraud prevention services.  1. a. Notwithstanding any other provision of law, the director may enter into agreements with one or more private persons, companies, associations or corporations providing debt collection services for the purpose of collecting past due taxes, interest, additions to tax and penalties. Any such agreement shall contain provisions prohibiting the use of unfair debt collection practices by the provider of debt collection services, which provisions shall include, without limitation, restrictions upon the conduct of the provider of debt collection services substantially similar to those contained in the "Fair Debt Collection Practices Act," 15 U.S.C. s.1692 et seq. b. Notwithstanding any other provision of law, the director may enter into agreements with one or more private persons, companies, associations or corporations providing fraud prevention services. L.1992, c.172, s.1; amended 2013, c.20, s.1.
NJ Rev Stat § 54:49-12.3 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:49-12.3 - Compensation for debt collection services

54:49-12.3. Compensation for debt collection services  2. As part of any such agreement, the director may provide that compensation for the debt collection services may be added to the taxes, interest, additions to tax and penalties to be collected from the tax debtor by the provider of debt collection services. Any such agreement may authorize the provider of debt collection services to adjust, compromise or abate the taxes, interest, additions to tax and penalties, with the approval of the director. Any such authorization shall be subject to the same conditions and restrictions imposed upon the director by law, and may be further limited or subject to standards imposed by the director.  L.1992,c.172,s.2.
NJ Rev Stat § 54:49-12.4 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:49-12.4 - Provision of taxpayer information.

54:49-12.4 Provision of taxpayer information.  3. The provisions of subsection a. of R.S.54:50-8 notwithstanding, the director may provide such taxpayer information as is necessary for the provider of debt collection services or fraud prevention services to fulfill its obligations under the collection agreement or fraud prevention agreement, provided that such disclosure is not contrary to the provisions of subsection (a) of section 6103 of the federal Internal Revenue Code of 1986, 26 U.S.C. s.6103. Such persons, companies, associations or corporations providing debt collection services or fraud prevention services, and their employees, shall be specifically subject to the confidentiality provisions of R.S.54:50-8. The provider of debt collection services or fraud prevention services shall furnish the director with the affidavit of each of its principals and employees in which each such principal and employee shall acknowledge receipt of a copy of the confidentiality provisions of the "State Uniform Tax Procedure Law", R.S.54:48-1 et seq., understanding of the obligation to maintain, and agreement to maintain, the confidentiality of taxpayer information, and awareness that violation of the confidentiality provisions is punishable by law.  L.1992, c.172, s.3; amended 2013, c.20, s.2.
NJ Rev Stat § 54:49-12.5 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:49-12.5 - Regulations

54:49-12.5. Regulations  4. The director is authorized to promulgate regulations and take other necessary or useful measures for the purpose of efficiently administering this act, securing the largest possible recoveries for the State, ensuring the integrity of the collection program and assuring fairness to taxpayers.  L.1992,c.172,s.4.
NJ Rev Stat § 54:49-12.6 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:49-12.6 - Division of Taxation fee for returned check

54:49-12.6 Division of Taxation fee for returned check  41. The Director of the Division of Taxation may in the director's discretion charge a fee of $50 for each check, received for payment of any State tax or any penalty under the State Uniform Tax Procedure Law (R.S.54:48-1 et seq.), that is returned due to insufficient funds or as the result of a stop payment order. L.2002,c.34,s.41.
NJ Rev Stat § 54:49-12.7 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:49-12.7 - Reciprocal debt collection agreement with federal government.

54:49-12.7 Reciprocal debt collection agreement with federal government.  1. The State Treasurer or the State Treasurer's designee may enter into a reciprocal collection and offset of indebtedness agreement with the federal government, pursuant to which the State will offset from State tax refunds and from payments otherwise due to vendors and contractors providing goods or services to State departments, agencies or institutions, non-tax debt owed to the federal government; and the federal government will offset from federal payments to vendors, contractors and taxpayers debt owed to the State of New Jersey. L.2006,c.32,s.1.
NJ Rev Stat § 54:49-12.8 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:49-12.8 - Definitions relative to reciprocal debt collection agreement.

54:49-12.8 Definitions relative to reciprocal debt collection agreement.  2. As used in sections 2 through 6 of P.L.2006, c.32 (C.54:49-12.8 through 54:49-12.12): "Federal official" means a unit or official of the federal government charged with the collection of non-tax liabilities payable to the federal government pursuant to 31 U.S.C. s.3716. "Non-tax liability due the State" means a liability certified by the State Treasurer and shall include but shall not be limited to fines, fees, penalties and other non-tax assessments imposed by or payable to an agency of the State of New Jersey that is finally determined to be due and owing. "Person" means an individual, partnership, society, association, joint stock company, corporation, public corporation, or any public authority, estate, receiver, trustee, assignee, referee, and any other person acting in a fiduciary or representative capacity whether appointed by a court or otherwise, and any combination of the foregoing. "Refund" means an amount described as a refund of tax under the provisions of the State tax law that authorized its payment. "Vendor payment" means any payment, other than a refund, made by the State to any person or entity, and shall include but shall not be limited to any expense reimbursement to an employee of the State; but shall not include a person's salary, wages, or pension. L.2006,c.32,s.2.
NJ Rev Stat § 54:49-12.9 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:49-12.9 - Powers of federal official.

54:49-12.9 Powers of federal official.  3. a. A federal official may: (1) Certify to the State Treasurer the existence of a person's delinquent non-tax liability owed by the person to the federal government; and  (2) Request that the State Treasurer withhold any refund and vendor payment to which the person is entitled.  b. A federal official may certify and request the State Treasurer to withhold a refund or vendor payment only if the laws of the United States: (1) Allow the State Treasurer, on behalf of the State, to enter into a reciprocal agreement with the United States, pursuant to which the federal official would be authorized to offset federal payments to collect delinquent tax and non-tax debts owed to the State; and (2) Provide for the payment of the amount withheld to the State. c. The Department of the Treasury may retain a portion of the proceeds of any collection setoff as provided under agreement with the federal official. L.2006,c.32,s.3.
NJ Rev Stat § 54:49-12.10 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:49-12.10 - Certification by federal official to State Treasurer.

54:49-12.10 Certification by federal official to State Treasurer.  4. a. A certification by a federal official to the State Treasurer shall include: (1) the full name and address of the person and any other names known to be used by the person; (2) the social security number or federal tax identification number; (3) the amount of the non-tax liability; and  (4) a statement that the debt is past due and legally enforceable in the amount certified. b. The State Treasurer shall determine if a person for whom a certification is received is due a refund of New Jersey tax or a vendor payment. c. The State Treasurer shall: (1) withhold a refund or vendor payment that is due a person whose name has been certified by a federal official; (2) in accordance with the provisions of the offset agreement, notify the person of the amount withheld in satisfaction of a liability certified by a federal official; (3) pay to the federal official the lesser of: (a) the entire refund and/or vendor payment; or (b) the amount certified; and (4) pay any refund or vendor payment in excess of the certified amount to the person. L.2006,c.32,s.4.
NJ Rev Stat § 54:49-12.11 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:49-12.11 - Powers of State Treasurer.

54:49-12.11 Powers of State Treasurer.  5. The State Treasurer may: a. certify to a federal official the existence of a person's delinquent non-tax and tax liability owed by the person to the State government;  b. request that the federal official withhold any vendor payment to which the person is entitled; and  c. provide for the payment of the amount withheld to the State. L.2006,c.32,s.5.
NJ Rev Stat § 54:49-12.12 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:49-12.12 - Certification by State Treasurer to federal official.

54:49-12.12 Certification by State Treasurer to federal official.  6. A certification by the State Treasurer to the federal official shall include: a. the full name and address of the person and any other names known to be used by the person; b. the social security number or tax identification number; c. the amount of the tax or non-tax liability; d. a statement that the debt is past due and legally enforceable in the amount certified; and e. any other information required by federal statute or regulation applicable to the collection of the debt by offset of federal payments. L.2006,c.32,s.6.
NJ Rev Stat § 54:49-13 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:49-13 - Release of property from lien

54:49-13. Release of property from lien  The director, upon application made to him and upon the payment of an amount equal to the cost of collection may release any property from the lien of any certificate, judgment or levy, procured by him; provided, payment be made to the director of such sum as he shall deem adequate consideration for such release or provided a deposit shall be made with the director of such security as he shall deem adequate to secure the payment of any debt evidenced by any such certificate, judgment or levy, the lien of which is sought to be released. Such release shall be given under the seal of the director, and may be recorded in any office in which conveyances of real estate may be recorded. When any lien or claim for past-due corporate franchise taxes, which may have been assessed upon a corporation's total authorized capital stock because of the corporation's failure to file a franchise tax return, shall be brought into question, the director of the Division of Taxation may, upon application of any party having an interest in the property against which such lien is claimed or asserted, and upon the receipt of satisfactory proof, redetermine and reassess the tax in an amount based upon the capital stock issued and outstanding as of January 1 of the year in question.  Amended by L. 1945, c. 306; 1987, c. 76, s. 7.
NJ Rev Stat § 54:49-13.1 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:49-13.1 - Reinstatement of corporation, procedure

54:49-13.1. Reinstatement of corporation, procedure  1. Whenever in respect to any taxpaying corporation, the Clerk of the Superior Court or of any former court has or shall have entered upon his record of judgments the entries against such corporation required in and by section 54:49-12 of the Revised Statutes; and, whenever, acting pursuant to section 54:11-2 of the Revised Statutes, the Governor issues his proclamation, declaring the charter of such corporation is repealed, and the powers conferred upon them inoperative and void for failure to satisfy, in whole or in part, the tax and interest thereon, evidenced by the aforesaid judgment; and whenever, thereafter, such corporation pays to the Secretary of State a sum received by him, in whole or in part, in lieu of the tax and interest thereon evidenced by the aforesaid judgment, and the Governor, by and with the advice of the Attorney-General, permits such corporation to be reinstated to all its franchises and privileges, and the Secretary of State has issued his certificate, entitling such corporation to continue its business and franchises, all pursuant to section 54:11-5 of the Revised Statutes, the Attorney-General, either personally or through the agency of a legal assistant acting in his name, may affix his signature and official title on the margin of the record of such judgment in any such clerk's office and enter above said signature words and figures of the tenor following: "On (Date) the judgment-debtor herein was reinstated pursuant to R.S.54:11-5." Such signing and making of the entry shall operate as a satisfaction of such judgment.  L.1943,c.10,s.1; amended 1953,c.51,s.166; 1991,c.91,s.519.
NJ Rev Stat § 54:49-14 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:49-14 - Filing of refund claim.

54:49-14 Filing of refund claim.  54:49-14. a. Any taxpayer, at any time within four years after the payment of any original or additional tax assessed against him, unless a shorter limit is fixed by the law imposing the tax, may file with the director a claim under oath for refund, in such form as the director may prescribe, stating the grounds therefor, but no claim for refund shall be required or permitted to be filed with respect to a tax paid, after protest has been filed with the director or after proceedings on appeal have been commenced as provided in this subtitle, until such protest or appeal has been finally determined. The signing of an agreement by the taxpayer and the director extending the period for assessment shall likewise extend the period for filing a claim for refund. b. No taxpayer shall be precluded from claiming a refund of additional tax assessed solely on the ground that the taxpayer neither protested or appealed from any part of the assessment. A taxpayer may, pursuant to this subsection, file a claim for the refund of the assessment of additional tax if (1) the taxpayer neither protested nor appealed from the assessment, (2) the taxpayer paid the assessment in full within one year after the expiration of the period allowed for filing a protest of the assessment, (3) the taxpayer files the claim for the refund within 450 days of the expiration of the period allowed for filing such a protest, and (4) the amount of the refund claimed pursuant to this subsection does not exceed the amount of the assessment paid. The time periods provided shall apply solely for purposes of refund claims under this subsection and shall be inapplicable with respect to any penalty and interest payments that may be due. A refund claim shall be filed under oath, in a form as the director may prescribe, and shall state the grounds therefor, which grounds shall be limited to those issues raised by the deficiency assessment itself and shall not include any additional issues with respect to the original assessment of tax. The filing of a claim for refund by the taxpayer under this subsection shall neither extend or toll the time to request a hearing or appeal an additional assessment of tax as otherwise provided by law. The denial of a claim for refund shall be an action of the director subject to review pursuant to R.S.54:51A-14. c. Each taxpayer shall file a separate refund claim. A refund claim on behalf of a class is not permitted. d. If a tax is declared to be discriminatory in a final judicial decision from which all appeals have been exhausted, the director may, within the director's sole discretion, refund or credit only the discriminatory portion of the tax. Amended 1992, c.175, s.5; 1998, c.106, s.13.
NJ Rev Stat § 54:49-15 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:49-15 - Examination of claim for refund

54:49-15. Examination of claim for refund  54:49-15. If upon examination of such claim for refund, it shall be determined by the director that there has been an overpayment of tax, the amount of such overpayment and the interest on the overpayment, if any, shall be credited against any liability of the taxpayer under any State tax law and if there be no such liability the taxpayer shall be entitled to a refund of the tax so overpaid and the interest on the overpayment, if any. If the director shall reject the claim for refund in whole or in part, the director shall make an order accordingly and serve a notice upon the taxpayer. L.1992,c.175,s.6.
NJ Rev Stat § 54:49-15.1 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:49-15.1 - Interest on overpayment

54:49-15.1. Interest on overpayment  7. For tax paid with respect to reports or returns due on and after the first day of the sixth month following the July 1 next following enactment of this section, interest shall be allowed and paid on every overpayment of tax at a rate determined by the director to be equal to the prime rate, determined for each month or fraction thereof, compounded annually at the end of each year, from the date that such interest commences to accrue to the date of refund. Interest shall commence to accrue on the later of the date of the filing by the taxpayer of a claim for refund or requested adjustment, the date of the payment of the tax, or the due date of the report or the return thereof; but no interest shall be allowed or paid on an overpayment of less than $1.00, nor upon any overpayment refunded within six months after the last date prescribed, or permitted by extension of time, for filing the return or within six months after the return is filed, whichever is later.  L.1992,c.175,s.7; amended 1993,c.331,s.4.
NJ Rev Stat § 54:49-16 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:49-16 - Refund, credit to taxpayer

54:49-16. Refund, credit to taxpayer  a. Where no questions of fact or law are involved and it appears from the records of the director that any moneys have been erroneously or illegally collected from any taxpayer or other person or have been paid by any taxpayer or other person under a mistake of fact or law, the director may at any time, within two years of payment, unless a shorter limit is fixed by the law imposing the tax, upon making a record in writing of his reasons therefor, certify to the comptroller that the taxpayer is entitled to such refund and thereupon the comptroller shall authorize the payment thereof from the appropriation for such purpose.  b. Where no questions of fact or law are involved and it appears from the audit of any taxpayer that a State tax has been erroneously or illegally collected from such taxpayer, or has been paid by such taxpayer under a mistake of fact or law, the director may, within the time in which a deficiency assessment of that tax may be made, credit the erroneous overpayment of tax to the account of the taxpayer to offset the amount of a deficiency assessment; provided, however, that a credit shall only be applied to offset a liability for a period covered by the assessment period and shall only be granted with respect to a deficiency assessment made by the director under the same State tax as the erroneous overpayment.  Amended by L. 1987, c. 76, s. 10.