reglab/housing_qa huggingface dataset:
NJ Rev Stat § 54:10A-29 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:10A-29 - Certificate; $25 per corporation

54:10A-29. Certificate; $25 per corporation  (a) Upon the receipt of a written application accompanied by the fee provided for in subsection (b) of this section, the director shall issue to the applicant a certificate certifying with respect to the corporation or corporations listed for certification in the application either that there are no liens in favor of the State for corporation franchise taxes due pursuant to the provisions of this act or of chapter 13 of Title 54 of the Revised Statutes or that there are such liens as may be stated in such certificate or such other status as the director's records may disclose.  (b) The fee for a certificate issued pursuant to this section shall be $25.00 for each corporation listed in the application for which a certificate is requested.  (c) The director may prescribe the form of the application and may require that it shall contain a concise and reasonably definite description of the property and of the type of transaction in connection with which the application is made as well as such other pertinent information as he may deem necessary.  (d) Any person who shall acquire for a valuable consideration an interest in lands, covered by such a certificate in reliance thereon, shall hold such interest free from any lien held by the State for unpaid corporation franchise taxes due pursuant to the provisions of this act or of chapter 13 of Title 54 of the Revised Statutes and not shown on such certificate.  L. 1947, c. 51, s. 3; amended by L. 1971, c. 91; 1987, c. 76, s. 52.
NJ Rev Stat § 54:10A-30 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:10A-30 - Release of property from lien.

54:10A-30 Release of property from lien.  4. The director upon written application made to him and upon the payment of a fee of five dollars ($5.00), may release any property from the lien of any tax, interest or penalty imposed upon any corporation in accordance with the provisions of this act or of chapters thirteen or thirty-two-A of Title 54 of the Revised Statutes, or 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 deposit be made of such security or such bond be filed as the director 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 director 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 director and shall contain an accurate description of the property to be released together with such other information as the director may require. 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. L.1947, c.51, s.4; amended 2018, c.48, s.17.
NJ Rev Stat § 54:10A-31 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:10A-31 - Limitations; cancellation of taxes barred; rights not affected

54:10A-31. Limitations; cancellation of taxes barred; rights not affected  When a corporation franchise tax return shall have been duly filed in accordance with the provisions of this act or of chapters thirteen or thirty-two-A of Title 54 of the Revised Statutes, no tax shall be assessable or payable after ten years from the date of such filing or after one year from the effective date hereof, whichever is later. The director is hereby authorized to cancel all assessments of taxes, interest and penalties, the collection of which is barred by the limitations herein provided and to destroy returns and records relating thereto which are rendered useless by the provisions of this act. Nothing herein contained, however, shall affect the rights of the State (a) under any certificate of debt, decree or judgment for taxes, interest and penalties duly recorded with the Clerk of the Superior Court, or with any county clerk; or (b) to assess and enforce collection of any tax, interest and penalties pursuant to the terms of any bond or other agreement securing the payment of such tax, interest and penalties. L.1947, c. 51, p. 181, s. 5. Amended by L.1953, c. 51, p. 915, s. 117.
NJ Rev Stat § 54:10A-32 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:10A-32 - Effective date

54:10A-32. Effective date  The provisions of this act shall be effective with respect to the tax payable in the year 1959 and thereafter and, with respect to the tax payable in 1958 and prior years, shall not affect the provisions of, or any obligations heretofore incurred under, the Corporation Business Tax Act (1945). L.1958, c. 63, p. 199, s. 12.
NJ Rev Stat § 54:10A-33 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:10A-33 - Banking corporations; collected business corporation and business personal property taxes; apportionment; certification; payment

54:10A-33. Banking corporations; collected business corporation and business personal property taxes; apportionment; certification; payment  The taxes collected from banking corporations pursuant to the Corporation Business Tax Act (P.L.1945, c. 162) and the Business Personal Property Tax Act (P.L.1966, c. 136) shall be apportioned one-half thereof to the State, one-quarter thereof to the several counties of the State, and one-quarter thereof to the several local taxing districts of the State in which one or more banking corporations have one or more offices. Each county shall be paid by the State a sum equal to that proportion of one-quarter of the total tax collected by the State pursuant to this act from each banking corporation having one or more offices in such county, which the total deposit balances at all offices of such banking corporation in such county at the close of business on the day preceding the assessment date bear to the total deposit balances of such banking corporation in the State at the close of business on the day preceding the assessment date. Each local taxing district in which one or more banking corporations have one or more offices shall be paid by the State a sum equal to that proportion of one-quarter of the total tax collected by the State pursuant to this act from each such banking corporation, which the total deposit balances at all offices of such banking corporation in such district at the close of business on the day preceding the assessment date bear to the total deposit balances at all offices of such banking corporation in the county where such district is located, as such deposit balances stood at the close of business on the day preceding the assessment date. The amount due to each county and each local taxing district shall be annually certified by the Director, Division of Taxation on or before June 1, and shall be paid annually on or before July 10, by the State Treasurer to the counties and to the local taxing districts entitled thereto, setting forth in detail the amount of the tax received, the names of the banking corporations from which the tax was received, the aggregate amount thereof, and the basis of apportionment. Laws 1975, c. 170, s. 2, eff. Aug. 4, 1975. Amended by L.1977, c. 142, s. 1, eff. June 30, 1977.
NJ Rev Stat § 54:10A-35 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:10A-35 - Banking corporation tax revenues; distribution to municipalities under L.1966, c. 135; prohibition

54:10A-35. Banking corporation tax revenues; distribution to municipalities under L.1966, c. 135; prohibition  No part of the taxes paid by banking corporations pursuant to the Corporation Business Tax Act (P.L.1945, c. 162) or the Business Personal Property Tax Act (P.L.1966, c. 136) shall be distributed pursuant to P.L.1966, c. 135. L.1975, c. 170, s. 6, eff. Aug. 4, 1975.
NJ Rev Stat § 54:10A-36 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:10A-36 - Banking corporation defined

54:10A-36. Banking corporation defined  As used in this act, "banking corporation" means a bank as defined in section 1 of The Banking Act of 1948, c. 67, and also means a national bank. L.1975, c. 170, s. 8, eff. Aug. 4, 1975.
NJ Rev Stat § 54:10A-37 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:10A-37 - Banking corporations; nonqualification as investment company or regulated investment company

54:10A-37. Banking corporations; nonqualification as investment company or regulated investment company  No banking corporation may qualify as an investment company or as a regulated investment company under paragraph (f) or paragraph (g) of section 4 of the Corporation Business Tax Act (C. 54:10A-4(f) or (g)). L.1975, c. 170, s. 9, eff. Aug. 4, 1975.
NJ Rev Stat § 54:10A-38 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:10A-38 - Financial business corporations; revenues from taxes, penalties and interest; apportionment to governmental units; certification; payment

54:10A-38. Financial business corporations; revenues from taxes, penalties and interest; apportionment to governmental units; certification; payment  The aggregate amount of tax, penalty and interest payable by financial business corporations pursuant to this act shall upon payment be distributable among the State, the various taxing districts and counties in which taxpayers hereunder have maintained places of business at any time during the tax year. On or before November 1 in each year the director shall determine from receipts allocations contained in tax returns filed subsequent to June 30 of the previous calendar year and prior to July 1 of the current year the aggregate amount of tax, penalty and interest attributable to places of business located in each of the various taxing districts of this State during the tax year. The tax, penalty and interest collected by the director shall be apportioned one-half to the State, one-quarter to such county and one-quarter to the taxing districts in which the financial business corporation has an office or offices. Each county shall be entitled to receive out of the one-quarter allocated to the counties that proportion thereof which the receipts at all offices of such financial business corporations in such county during the taxpayers' fiscal or calendar year accounting period bear to the total receipts of all offices of such financial business corporations in this State during the taxpayers' fiscal or calendar year accounting period. Each taxing district is entitled to that proportion of one-quarter of the tax collected by the director as the receipts at all offices of such financial business corporations in such district during the taxpayers' fiscal or calendar year accounting period bear to the total receipts of all offices of such financial business corporations in such county during the taxpayers' fiscal or calendar year accounting period. The director shall forthwith certify such apportionment to the State Treasurer who shall upon proper audit transmit to each county treasurer a certificate showing the amounts allocated to the taxing district therein and shall on or before November 10 of the year in which the taxes are payable draw and transmit his warrant upon the State Treasurer in favor of the several county treasurers for the amounts allotted to their several counties. Each county treasurer shall forthwith and not later than December 15 pay to the collector or other proper officer of each taxing district the amount allotted thereto deducting, however, the amount due for county taxes from the taxing district. The amount thus paid to the county and taxing district shall be at the disposal of the proper authorities for public purposes. L.1975, c. 171, s. 8, eff. Aug. 4, 1975.
NJ Rev Stat § 54:10A-39 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:10A-39 - Financial business corporations; revenue from taxes; distribution to municipalities; prohibition

54:10A-39. Financial business corporations; revenue from taxes; distribution to municipalities; prohibition  None of the taxes, penalties and interest collected from financial business corporations pursuant to this act shall be distributable to municipalities pursuant to P.L.1966, c. 135 as amended and supplemented (C. 54:11D-1 et seq.). L.1975, c. 171, s. 9, eff. Aug. 4, 1975.
NJ Rev Stat § 54:10A-40 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:10A-40 - Financial business corporations; tax; payment

54:10A-40. Financial business corporations; tax; payment  During each of the years 1976, 1977, 1978 and 1979, each financial business corporation shall pay as taxes under the provisions of the act to which this act is a supplement, the greater of a sum equal to the amount such financial business corporation paid pursuant to the "Financial Business Tax Law" P.L.1946, c. 174 (C. 54:10B-1, et seq.) in the calendar year 1975, or a sum equal to the total of the taxes payable by such financial business corporation pursuant to the "Corporation Business Tax Act," P.L.1945, c. 162 (C. 54:10A-1 et seq.). L.1975, c. 171, s. 10, eff. Aug. 4, 1975. Amended by L.1978, c. 40, s. 2, eff. June 19, 1978.
NJ Rev Stat § 54:11-1 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:11-1 - Voiding charter of delinquent corporations; extension of time for payment

54:11-1. Voiding charter of delinquent corporations; extension of time for payment  If a corporation created under any law of this State shall for 2 consecutive years fail to pay the State a tax which has been or shall be assessed against it under any law of this State and made payable into the State Treasury, the charter of such corporation shall be declared void as provided in section 54:11-2 of this Title, unless the Secretary of State shall, for good cause shown to him, give further time for the payment of such tax, in which case a certificate thereof shall be filed by the Secretary of State in the office of the Director of the Division of Taxation, stating the reasons therefor. Amended by L.1970, c. 282, s. 1, eff. Dec. 3, 1970.
NJ Rev Stat § 54:11-2 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:11-2 - Delinquents reported to secretary of state; proclamation voiding charter

54:11-2. Delinquents reported to secretary of state; proclamation voiding charter  On or before the first Monday in January in each year the Director of the Division of Taxation shall report to the Secretary of State a list of all corporations which for 2 years next preceding the report have failed to pay the taxes assessed against them under any law of this State as provided in section 54:11-1 of this Title. The Secretary of State shall forthwith issue his proclamation declaring under this Title and chapter, that the charters of these corporations are repealed, and all powers conferred by law upon them shall thereafter be inoperative and void. The proclamation of the Secretary of State shall be filed in his office. Amended by L.1970, c. 282, s. 2, eff. Dec. 3, 1970.
NJ Rev Stat § 54:11-4 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:11-4 - Reinstatement of charters voided by mistake

54:11-4. Reinstatement of charters voided by mistake  When the Secretary of State is satisfied that a corporation named in such a proclamation has not failed to pay such tax within 2 consecutive years or has been inadvertently reported to the Secretary of State by the Director of the Division of Taxation as having failed to pay the tax within such time, the Secretary of State may correct the mistake and make the same known by issuing his proclamation to that effect. Amended by L.1970, c. 282, s. 3, eff. Dec. 3, 1970.
NJ Rev Stat § 54:11-5 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:11-5 - Reinstatement upon payment of amount fixed; exceptions

54:11-5. Reinstatement upon payment of amount fixed; exceptions  If the charter of a corporation organized under any law of this State has or shall have become inoperative or void, by proclamation of the Secretary of State or by operation of law, for nonpayment of taxes, the Secretary of State, by and with the advice of the Attorney General, may, upon payment by the corporation to the Secretary of State of such sum in lieu of taxes and penalties as to them may seem reasonable, but in no case to be less than the fees required upon the filing of the original certificate of incorporation, permit the corporation to be reinstated and entitled to all its franchises and privileges. Upon such payment the Secretary of State shall issue his certificate entitling the corporation to continue its business and franchises. The provisions of this section shall not apply to any gas, electric light, telephone, telegraph, water, pipe line, railroad, street railway company, or other corporation having the right to use the public streets or to take and condemn lands in this State. Nothing in this section contained shall relieve any such corporation from the penalty of forfeiture of its franchises in case of failure to pay future taxes imposed under this subtitle or under any other law of this State. Amended by L.1970, c. 282, s. 4, eff. Dec. 3, 1970.
NJ Rev Stat § 54:11-6 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:11-6 - Action for appointment of a receiver

54:11-6. Action for appointment of a receiver  After a corporation of this State has failed for the space of 2 consecutive years to pay the taxes imposed upon it by law and the Director of the Division of Taxation has reported the corporation to the Secretary of State as provided in this chapter, the Attorney General may apply in an action against such corporation in the Superior Court for the appointment of a receiver, or otherwise. The court may proceed in the action in a summary manner or otherwise. Amended by L.1953, c. 51, p. 916, s. 119; L.1970, c. 282, s. 5, eff. Dec. 3, 1970.
NJ Rev Stat § 54:11-7 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:11-7 - Judgment for tax due; execution to issue

54:11-7. Judgment for tax due; execution to issue  In an action pursuant to section 54:11-6 of this Title, the court shall ascertain the amount of taxes remaining due and unpaid by the corporation to this State and enter judgment for the amount so ascertained. Thereupon execution or other process shall issue for the collection thereof as upon other judgments. Amended by L.1953, c. 51, p. 916, s. 120.
NJ Rev Stat § 54:11-8 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:11-8 - Transfer of intangible corporate assets to receiver for sale

54:11-8. Transfer of intangible corporate assets to receiver for sale  If no property which may be seized and sold on execution shall be found within this State sufficient to pay the judgment, the court shall further order and adjudge that the corporation shall, within ten days after the service of notice of such judgment upon an officer of the corporation upon whom service of process may be lawfully made, or such notice as the court shall direct, assign and transfer to the trustee or receiver appointed by the court, any chose in action, or any patent or patents, or any assignment of, or license under any patented invention or inventions owned by, leased or licensed to or controlled in whole or in part by such corporation, to be sold by the receiver or trustee for the satisfaction of the judgment. No injunctive relief theretofore given nor any forfeiture of the charter of the corporation shall be held to exempt it from compliance with the order and judgment of the court. If the corporation shall fail, within ten days after the service of notice of the judgment, to assign and transfer the same to such receiver or trustee for sale as aforesaid, the court shall appoint a trustee to make the assignment thereof, in the name and on behalf of the corporation, to the receiver or trustee appointed to make the sale. Amended by L.1953, c. 51, p. 917, s. 121.
NJ Rev Stat § 54:11-9 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:11-9 - Sale of intangible corporate assets; disposition of proceeds

54:11-9. Sale of intangible corporate assets; disposition of proceeds  After transfer to him of corporate assets as provided in section 54:11-8 of this title, the receiver or trustee shall, after such notice and in such manner as required for the sale under fieri facias of personal property, sell the same to the highest bidder, and, upon the payment of the purchase money, shall execute and deliver to the purchaser thereof an assignment and transfer of all the patents and interests of the corporation so sold. Such assignment or transfer shall vest in the purchaser a valid title to all the right, title and interest of the corporation therein. The proceeds of the sale shall be applied to the payment of the unpaid taxes, together with the costs of the proceedings.
NJ Rev Stat § 54:11D-1 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:11D-1 - Annual appropriation; allocation

54:11D-1. Annual appropriation; allocation  The Legislature shall appropriate annually not less than the amount certified by the Director of the Division of Taxation on October 15, 1976, for payment to the municipalities of this State in replacement of the revenues derived by such municipalities from the local taxation of personal property used in business, pursuant to the act to which this act is amendatory. Such amount shall be allocated among the municipalities in accordance with the certification of October 15, 1976. L.1966, c. 135, s. 1, eff. June 17, 1966. Amended by L.1976, c. 82, s. 1, eff. Jan. 1, 1977; L.1977, c. 3, s. 1.
NJ Rev Stat § 54:11D-5 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:11D-5 - Annual payment and distribution to municipalities

54:11D-5. Annual payment and distribution to municipalities  The State Treasurer annually, on or before the date set forth in section 6 of this act, upon the warrant of the State Comptroller, shall pay and distribute to each municipality its entitlement determined in accordance with the provisions of section 1 of this act. L.1966, c. 135, s. 5. Amended by L.1977, c. 3, s. 2.
NJ Rev Stat § 54:11D-6 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:11D-6 - Distribution

54:11D-6. Distribution  The distribution required to be made by the State Treasurer under this act shall be made annually as follows: 50 percent of the amount appropriated shall be payable annually on July 5, 25 percent on August 1 and 25 percent on November 1 of each year.  L.1966,c.135,s.6; amended 1967,c.261; 1976,c.13,s.1; 1977,c.3,s.3; 1978,c.177; 1990,c.16,s.3; 1991,c.136,s.1.