reglab/housing_qa huggingface dataset:
NJ Rev Stat § 54:53-4 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:53-4 - Finality and conclusiveness of closing agreement

54:53-4. Finality and conclusiveness of closing agreement  A closing agreement which is approved within such time as may be stated in such agreement, or later agreed to, shall be final and conclusive, and, except upon a showing of fraud or malfeasance, or misrepresentation of fact: a. The case shall not be reopened as to the matters agreed upon or the agreement modified by any officer, employee or agent of the State of New Jersey, and; b. In any suit, action or proceeding, such agreement, abatement, refund or credit made in accordance therewith, shall not be annulled, modified, set aside or disregarded; provided, however, a closing agreement with respect to a taxable period ending subsequent to the date of the agreement is subject to any change in, or modification of the law enacted subsequent to the date of such agreement and made applicable to such taxable period, and each closing agreement shall so state. L.1975, c. 387, s. 4, eff. March 3, 1976.
NJ Rev Stat § 54:53-5 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:53-5 - Request for closing agreement; time for submission for prior taxable period; forms; procedure

54:53-5. Request for closing agreement; time for submission for prior taxable period; forms; procedure  A request for a closing agreement which relates to a prior taxable period may be submitted at any time before a case with respect to the tax liability involved is filed with the tax court. All requests for closing agreements shall be submitted on forms prescribed by the Director of the Division of Taxation. The procedure with respect to applications for entering into closing agreements shall be pursuant to such rules as may be promulgated from time to time by the Director of the Division of Taxation in accordance with the provisions of this act. L.1975, c. 387, s. 5, eff. March 3, 1976. Amended by L.1983, c. 36, s. 47, eff. Jan. 26, 1983.
NJ Rev Stat § 54:53-6 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:53-6 - Tax, deficiency or overpayment; assessment, collection, credit or refund

54:53-6. Tax, deficiency or overpayment; assessment, collection, credit or refund  Any tax or deficiency in tax determined pursuant to a closing agreement shall be assessed and collected, and any overpayment determined pursuant thereto shall be credited or refunded, in accordance with the applicable provisions of law. L.1975, c. 387, s. 6, eff. March 3, 1976.
NJ Rev Stat § 54:53-7 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:53-7 - Compromise of liability, time for payment of liability

54:53-7. Compromise of liability, time for payment of liability  7. a. The Director of the Division of Taxation may compromise criminal liabilities and any civil liability arising under the tax laws of the State prior to reference of a case involving such liability to the Attorney General for prosecution or defense. Any such liability may be compromised only upon one or both of the following grounds:  (1) Doubt as to liability; or (2) Doubt as to collectability. No such liability shall be compromised if the liability has been established by a court of competent jurisdiction or is certain, and there is no reasonable doubt as to the ability of the State to collect the amounts owing with respect to such liability.  b. The Director of the Division of Taxation may compromise the time for payment of a liability arising under the tax laws of the State. The time for payment of a liability shall be compromised under this subsection only on the grounds that the equities of the taxpayer's liability indicate that a compromise would be in the interest of the State and that without such a compromise the taxpayer would experience extreme financial hardship. A delayed payment or installment payment compromise agreement shall include interest on the unpaid balance of the liability at the rate of three percentage points above the prime rate.  L.1975,c.387,s.7; amended 1992,c.175,s.17.
NJ Rev Stat § 54:53-8 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:53-8 - Penalties and liabilities; allowable subjects of compromise

54:53-8. Penalties and liabilities; allowable subjects of compromise  A compromise agreement may relate to a civil or criminal liability for taxes, interest, ad valorem penalties or specific penalties. A criminal liability may be compromised only if it involves a violation of a regulatory provision or a related statute in Title 54 or Title 56 of the Revised Statutes, and then only if such violation was not deliberately committed with intent to defraud. L.1975, c. 387, s. 8, eff. March 3, 1976.
NJ Rev Stat § 54:53-9 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:53-9 - Compromise agreement

54:53-9. Compromise agreement  9. A compromise agreement shall relate to the entire liability of the taxpayer (including taxes, ad valorem penalties and interest) with respect to which the offer in compromise is submitted and all questions of such liability are conclusively settled thereby. Specific penalties, however, shall be compromised separately and not in connection with taxes, interest or ad valorem penalties. Neither the taxpayer nor the State shall, upon the acceptance of an offer in compromise, be permitted to reopen the case except by reason of the following:  a. Falsification or concealment of assets by the taxpayer; b. Mutual mistake of a material fact sufficient to cause a contract to be set aside; or  c. The significant change in the financial condition of a taxpayer with which the director has entered into an agreement under subsection b. of section 7 of P.L.1975, c.387 (C.54:53-7).  However, acceptance of an offer in compromise of a civil liability shall not operate to remit a criminal liability, nor shall acceptance of a compromise of a criminal liability operate to remit a civil liability.  For the purpose of administering subsection c. of this section, the director may require a taxpayer to provide periodic statements of financial condition in such form as the director may prescribe. Action may be taken by the director under subsection c. only if the director gives notice to the taxpayer 30 days before the date of any action and the notice includes a statement of the reasons the director has for believing a significant change in the financial condition of the taxpayer has occurred.  L.1975,c.387,s.9; amended 1992,c.175,s.18.
NJ Rev Stat § 54:53-10 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:53-10 - Offers in compromise; submission; forms; remittance or deposit

54:53-10. Offers in compromise; submission; forms; remittance or deposit  Offers in compromise shall be submitted on forms prescribed by the Director of the Division of Taxation and shall be accompanied by a remittance representing the amount of the compromise offer, or a deposit if the offer provides for future installment payments. If the final payment on an accepted offer is contingent upon the immediate or simultaneous release of a tax lien in whole or in part, such payment must be in cash, or in the form of a certified, cashier's or treasurer's check drawn on any bank or trust company incorporated under the laws of the United States or any State, Territory or possession of the United States, or by a United States postal, bank, express or telegraph money order. L.1975, c. 387, s. 10, eff. March 3, 1976.
NJ Rev Stat § 54:53-11 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:53-11 - Stay of collection of tax liability

54:53-11. Stay of collection of tax liability  The submission of an offer in compromise shall not operate automatically to stay the collection of any tax liability; however, enforcement of collection may be deferred only if the interests of the State shall not be jeopardized thereby. L.1975, c. 387, s. 11, eff. March 3, 1976.
NJ Rev Stat § 54:53-12 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:53-12 - Acceptance of offer in compromise; notice; conditions

54:53-12. Acceptance of offer in compromise; notice; conditions  An offer in compromise shall be considered accepted only when the proponent thereof is so notified in writing. As a condition to accepting an offer in compromise, the taxpayer may be required to enter into any collateral agreement or to post any security which is deemed necessary for the protection of the State. L.1975, c. 387, s. 12, eff. March 3, 1976.
NJ Rev Stat § 54:53-13 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:53-13 - Withdrawal or rejection; disposition of tendered amount

54:53-13. Withdrawal or rejection; disposition of tendered amount  An offer in compromise may be withdrawn by the proponent at any time prior to its acceptance. In the event an offer is rejected, the proponent shall be notified promptly in writing. Frivolous offers or offers submitted for the purpose of delaying the collection of tax liabilities shall be rejected immediately. If an offer is withdrawn or rejected, the amount tendered with the offer, including all installments paid, shall be refunded without interest, unless the taxpayer has stated or agreed that the amount tendered may be applied to the liability with respect to which the offer was submitted. L.1975, c. 387, s. 13, eff. March 3, 1976.
NJ Rev Stat § 54:53-14 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:53-14 - Opinion of attorney general on compromise; necessity; contents; exceptions

54:53-14. Opinion of attorney general on compromise; necessity; contents; exceptions  Except as otherwise provided in this section, before an offer in compromise is accepted, there shall be placed on file in the office of the director the opinion of the Attorney General or his designee with respect to such compromise, with his reasons therefor, and including a statement of: a. The amount of tax assessed b. The amount of interest, additional amount, addition to the tax, or assessable penalty, imposed by law on the person against whom the tax is assessed, and c. The amount actually paid in accordance with the terms of the compromise; provided, however, no such opinion shall be required with respect to the compromise of any civil case in which the unpaid amount of tax assessed, including any interest, additional amount, addition to the tax or assessable penalty, is less than $5,000.00. L.1975, c. 387, s. 14, eff. March 3, 1976.
NJ Rev Stat § 54:53-15 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:53-15 - Waiver of statute of limitations by taxpayer

54:53-15. Waiver of statute of limitations by taxpayer  No offer in compromise shall be accepted unless the taxpayer waives the running of the statutory period of limitations on both assessment or collection of the tax liability involved for the period during which the offer is pending, or the period during which any installment remains unpaid, and for one year thereafter. L.1975, c. 387, s. 15, eff. March 3, 1976.
NJ Rev Stat § 54:53-16 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:53-16 - 90-day amnesty period

54:53-16. 90-day amnesty period  a. In addition to the powers of the Director of the Division of Taxation prescribed under the State Tax Uniform Procedure Law, R.S. 54:48-1 et seq., as amended and supplemented, and notwithstanding any other laws to the contrary, the director shall establish a period of 90 days' duration, which period shall end no later than one year after the date of enactment of this amendatory and supplementary act, during which a taxpayer who has failed to pay any State tax on or before the day on which the tax is required to be paid may remit the amount of that tax, plus any interest that may be due at the rate of 9% per annum, without the imposition of any civil or criminal penalties arising out of an obligation imposed under any State tax law. This section shall apply only to State tax liabilities for taxable periods ending or transactions or uses occurring prior to January 1, 1987 and shall not extend to any taxpayer under criminal investigation for any State tax matter, as certified by a county prosecutor or the Attorney General to the director.  b. The imposition of interest at the rate of 9% per annum upon any unpaid State tax liability as provided in subsection a. of this section shall only apply to payments made during the 90 day period.  L.1987, c.133, s.6.
NJ Rev Stat § 54:54-1 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:54-1 - Covered employees considered employees of client company.

54:54-1 Covered employees considered employees of client company.  7. For purposes of determining economic incentives or benefit based on employment provided by law, rule or regulation by the State or other government entity, covered employees of a client company shall be considered employees solely of the client company, and the client company shall be entitled to the benefit of any economic incentive or other benefit based on the number of the client company's covered employees, notwithstanding that an employee leasing company is the W-2 reporting employer for the covered employees. Each client company shall be treated as employing only those covered employees co-employed by the client company, and not covered employees employed by other client companies of the employee leasing company. Each employee leasing company shall provide, upon request by the State or any political subdivision thereof, employment information reasonably required for the administration of any economic incentive or benefit program. Each employee leasing company shall provide, upon request by a client company, employment information necessary to support any request, claim, application, or other action by a client company seeking any such economic incentive or benefit. As used in this section, "covered employee," "client company," and "employee leasing company" shall have the same meaning as set forth in section 1 of P.L.2001, c.260 (C.34:8-67). L.2011, c.118, s.7.
NJ Rev Stat § 54:54-2 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:54-2 - Taxes paid by client company.

54:54-2 Taxes paid by client company.  8. For the purposes of implementing the "Sales and Use Tax Act," P.L.1966, c.30 (C.54:32B-1 et seq.) any taxes due for services performed by covered employees shall be paid by the client company and not by the employee leasing company. As used in this section "covered employee," "client company" and "employee leasing company" shall have the same meaning as set forth in section 1 of P.L.2001, c.260 (C. 34:8-67). L.2011, c.118, s.8.
NJ Rev Stat § 54:54-3 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:54-3 - Imposition of sales tax on certain receipts.

54:54-3 Imposition of sales tax on certain receipts.  9. For the purposes of implementing the "Sales and Use Tax Act," P.L.1966, c.30 (C.54:32B-1 et seq.) any sales tax imposed on employee leasing services provided by an employee leasing company to a client company pursuant to a law enacted after the effective date of P.L.2011, c.118 (C.34:8-68.1 et al.) shall be imposed only on receipts that reflect the amounts charged to client companies for employee leasing services and not on receipts that represent the amounts charged for the payment of wages, salaries, benefits, workers' compensation costs, withholding taxes, or other assessments paid to or on behalf of a covered employee by the employee leasing company under an employee leasing agreement. As used in this section, "employee leasing company," "client company," "covered employee" and "employee leasing agreement" shall have the same meaning as set forth in section 1 of P.L.2001, c.260 (C.34:8-67). L.2011, c.118, s.9.
NJ Rev Stat § 54:54-4 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:54-4 - Calculation of tax imposed on client company, employee leasing company.

54:54-4 Calculation of tax imposed on client company, employee leasing company.  10. For the purposes of implementing any tax imposed on an employer on a per employee basis, the tax imposed on a client company shall be calculated on the basis of its covered employees, and the tax imposed on an employee leasing company shall be calculated on the basis of its employees that are not covered employees. As used in this section, "employee leasing company," "client company," and "covered employee" shall have the same meaning as set forth in section 1 of P.L.2001, c.260 (C.34:8-67).  L.2011, c.118, s.10.
NJ Rev Stat § 54:54-5 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:54-5 - Tax imposed on basis of total payroll.

54:54-5 Tax imposed on basis of total payroll.  11. For the purposes of implementing any tax imposed on an employer on the basis of total payroll, an employee leasing company, in computing the tax on behalf of the client company, shall be authorized to apply any small business allowance or exemption made available pursuant to law to the client company for covered employees. As used in this section, "employee leasing company," "client company," and "covered employee" shall have the same meaning as set forth in section 1 of P.L.2001, c.260 (C.34:8-67). L.2011, c.118, s.11.
NJ Rev Stat § 54:54-6 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:54-6 - Determination of tax credit.

54:54-6 Determination of tax credit.  12. For the purposes of determining any tax credit based on employment provided by law, rule or regulation by the State, covered employees of a client company shall be considered employees solely of the client company, and the client company shall be entitled to the tax credit based on the number of the client company's covered employees, notwithstanding that an employee leasing company is the W-2 reporting employer for the covered employees. Each client company shall be treated as employing only those covered employees co-employed by the client company, and not covered employees employed by other client companies of the employee leasing company. Each employee leasing company shall provide, upon request of the Division of Taxation in the Department of the Treasury, employment information reasonably required for the administration of any tax credit program. Each employee leasing company shall provide, upon request by a client company, employment information necessary to support any request, claim, application, or other action by a client company seeking any such tax credit. As used in this section, "employee leasing company," "client company," and "covered employee" shall have the same meaning as set forth in section 1 of P.L.2001, c.260 (C.34:8-67). L.2011, c.118, s.12.
NJ Rev Stat § 54A:1-1 (2021)
2021 New Jersey Revised Statutes|Title 54A - New Jersey Gross Income Tax Act|Section 54A:1-1 - Short title

54A:1-1. Short title  This title shall be known and may be cited as the "New Jersey Gross Income Tax Act." L.1976, c. 47, s. 54A:1-1, eff. July 8, 1976, operative Aug. 30, 1976.
NJ Rev Stat § 54A:1-2.1 (2021)
2021 New Jersey Revised Statutes|Title 54A - New Jersey Gross Income Tax Act|Section 54A:1-2.1 - Charitable contributions not a factor in determination of domicile.

54A:1-2.1 Charitable contributions not a factor in determination of domicile.  1. For purposes of determining whether a person is domiciled in this State or not domiciled in this State under subsections m., n. o. and p. of N.J.S.54A:1-2, the making of a financial contribution, gift, bequest, donation or any other financial instrument or pledge in any amount or the donation or loan of any object of any value qualifying for deduction as a charitable contribution under subsection (a) of section 170 of the federal Internal Revenue Code of 1986 (26 U.S.C.s.170(a)), or the volunteering, giving or donation of uncompensated time, or any combination of the foregoing, to any corporation, foundation, organization or institution, which is exempt from federal income tax under paragraph (3) of subsection (c) of section 501 of the federal Internal Revenue Code of 1986 (26 U.S.C.s.501(c)(3), shall not be considered as a factor in any manner to determine a person's state of domicile. L.2013, c.73, s.1.
NJ Rev Stat § 54A:2-1a (2021)
2021 New Jersey Revised Statutes|Title 54A - New Jersey Gross Income Tax Act|Section 54A:2-1a - Determination of tax due, certain circumstances.

54A:2-1a Determination of tax due, certain circumstances.  1. a. Notwithstanding the taxable income tables and tax rates provided in N.J.S.54A:2-1 or any other provision of law to the contrary, for taxable years beginning on or after January 1, 2009 but before January 1, 2010, the amount of tax due pursuant to the "New Jersey Gross Income Tax Act," N.J.S.54A:1-1 et seq., for a taxpayer whose taxable income exceeds $400,000 shall be determined pursuant to subsections b. and c. of this section as is applicable. b. For married individuals filing a joint return and individuals filing as head of household or as surviving spouse for federal income tax purposes: If the taxable income is: The tax is: Over $400,000.00 but not over $500,000.00 . . . . . . . $21,437.50 plus 8.0% of the excess over $400,000.00 Over $500,000.00 but not over $1,000,000.00 . . . . . . $29,437.50 plus 10.25% of the excess over $500,000.00 Over $1,000,000.00 . . . . . . . $80,687.50 plus 10.75% of the excess over  $1,000,000.00 c. For married individuals filing separately, unmarried individuals other than individuals filing as head of household or as a surviving spouse for federal income tax purposes, and estates and trusts:  If the taxable income is: The tax is:Over $400,000.00 but not over $500,000.00 . . . . . . . $23,353.75 plus 8.0% of the excess over $400,000.00 Over $500,000.00 but not over $1,000,000.00 . . . . . . $31,353.75 plus 10.25% of the excess over $1,000,000.00Over $1,000,000.00 . . . . . . . $82,603.75 plus 10.75% of the excess over $1,000,000.00 d. No additions to tax or penalty shall be imposed under N.J.S.54A:9-6 for insufficient payment of estimated tax that may otherwise be due on salaries, wages and other remuneration received before October 1, 2009 upon which there is a rate of tax imposed pursuant to subsections b. and c. of this section. e. An employer maintaining an office or transacting business within this State and making payment of any salaries, wages and remuneration subject to New Jersey gross income tax or making payment of any remuneration for employment subject to contribution under the New Jersey "unemployment compensation law," pursuant to R.S.43:21-1 et seq., that is subject to New Jersey gross income tax shall not be subject to interest, penalties or other costs that may otherwise be imposed for insufficient withholding of salaries, wages and other remuneration made before October 1, 2009 that is directly attributable to the enactment of the taxable income tables and tax rates in subsections b. and c. of this section. L.2009, c.69, s.1.
NJ Rev Stat § THE (2021)
2021 New Jersey Revised Statutes|Title 54A - New Jersey Gross Income Tax Act|Section THE - SECTION PREVIOUSLY ALLOCATED AS 54A:2-1b HAS BEEN REALLOCATED TO C.54A:3-9

THE SECTION PREVIOUSLY ALLOCATED AS 54A:2-1b HAS BEEN REALLOCATED TO C.54A:3-9