reglab/housing_qa huggingface dataset:
NJ Rev Stat § 54A:10-3 (2021)
2021 New Jersey Revised Statutes|Title 54A - New Jersey Gross Income Tax Act|Section 54A:10-3 - Definitions.

54A:10-3. Definitions.  For the purposes of this act, unless the context clearly requires a different meaning: a. "Director" means the Director of the Division of Taxation in the Department of the Treasury. b. "Fund" means the Revenue Sharing Fund created herein. c. "Senior citizen deductions" and "deductions for citizens less than 65 years of age who are permanently and totally disabled, and their surviving spouses in certain cases" means the actual amount of the deductions allowed pursuant to section 4 of P.L.1971, c. 20 (C. 54:4-8.52). d. "Veterans deductions" means the actual amount of the deduction allowed pursuant to section 2 of this act. e. "Effective tax rate," with respect to each municipality, means the total tax levy for the current year for 1976 and the pretax year thereafter on which the tax rate is computed divided by the apportionment valuation for the current year for 1976 and the pretax year thereafter as shown in the Table of Aggregates, prepared pursuant to R.S. 54:4-52. L.1976, c. 73, s. 3. Amended by L.1978, c. 66, s. 1, eff. July 3, 1978.
NJ Rev Stat § 54A:10-4 (2021)
2021 New Jersey Revised Statutes|Title 54A - New Jersey Gross Income Tax Act|Section 54A:10-4 - Revenue sharing fund; creation; distributions to municipalities.

54A:10-4. Revenue sharing fund; creation; distributions to municipalities.  There is hereby created within the General Treasury a Revenue Sharing Fund of $50 million of the net revenues from the New Jersey Gross Income Tax Act. Distribution of the revenue from the fund shall be made annually to all municipalities with an effective tax rate in excess of $1.00 per $100.00 of true valuation in the proportion which the population of the qualifying municipality bears to the total population of all qualifying municipalities of the State according to the most recent State population estimates published by the New Jersey Department of Labor and Industry, except that in the year of promulgation of a Federal decennial census, the census figures shall be used. L.1976, c. 73, s. 4.
NJ Rev Stat § 54A:10-5 (2021)
2021 New Jersey Revised Statutes|Title 54A - New Jersey Gross Income Tax Act|Section 54A:10-5 - Distribution of additional amount.

54A:10-5. Distribution of additional amount.  In addition to the amount determined in section 4 above, there shall be added to the amount to be distributed to each municipality the following: a. An amount equivalent to the senior citizen deductions in each municipality, and; b. An amount equivalent to the veterans' deductions in each municipality. L.1976, c. 73, s. 5.
NJ Rev Stat § 54A:10-6 (2021)
2021 New Jersey Revised Statutes|Title 54A - New Jersey Gross Income Tax Act|Section 54A:10-6 - Annual computation of funds due each municipality; credit after prepayment of tax.

54A:10-6. Annual computation of funds due each municipality; credit after prepayment of tax.  Prior to November 1, 1976 and prior to November 1 in each year thereafter the director shall compute the amount of revenue sharing funds due each municipality for the succeeding year, and shall thereupon notify the governing body and the tax collector or other chief fiscal officer of each municipality of the amounts so determined. If a taxpayer has prepaid his tax, he shall be given a credit upon his subsequent tax payment. L.1976, c. 73, s. 6.
NJ Rev Stat § 54A:10-7 (2021)
2021 New Jersey Revised Statutes|Title 54A - New Jersey Gross Income Tax Act|Section 54A:10-7 - Anticipation of revenues in municipal budget; reduction of property tax levy.

54A:10-7. Anticipation of revenues in municipal budget; reduction of property tax levy.  Upon notification by the director of the amount of revenue sharing funds due, the governing body of each municipality shall anticipate such revenues in its budget for the succeeding year and shall apply all such revenues to the reduction of the property tax levy. L.1976, c. 73, s. 7.
NJ Rev Stat § 54A:10-8 (2021)
2021 New Jersey Revised Statutes|Title 54A - New Jersey Gross Income Tax Act|Section 54A:10-8 - Annual certification of funds due each municipality; payments.

54A:10-8. Annual certification of funds due each municipality; payments.  On or before December 1 annually, the director shall certify to the State Treasurer the amount of revenue sharing funds due each municipality under the provisions of this act. The State Treasurer upon the certification of the director and upon the warrant of the State Comptroller shall pay to each municipality the amount due as follows: Revenue sharing funds, except for funds to be distributed under section 5 shall be paid annually in quarterly installments on February 1, May 1, August 1 and November 1. Revenue sharing funds to be distributed under section 5 shall be paid on November 1, 1977 and annually thereafter. Each installment shall consist of 25% of the total amount due. L.1976, c. 73, s. 8.
NJ Rev Stat § 54A:10-9 (2021)
2021 New Jersey Revised Statutes|Title 54A - New Jersey Gross Income Tax Act|Section 54A:10-9 - Rules and regulations.

54A:10-9. Rules and regulations.  The director is hereby authorized to make such rules and regulations as may be necessary to carry out the provisions of this act. The Director of the Division of Local Government Services is hereby authorized to make such rules and regulations as may be necessary to carry out the provisions of this act with respect to tax bills and revisions thereof. L.1976, c. 73, s. 9.
NJ Rev Stat § 54A:10-10 (2021)
2021 New Jersey Revised Statutes|Title 54A - New Jersey Gross Income Tax Act|Section 54A:10-10 - Inapplicability of act to program of aid or assistance in effect.

54A:10-10. Inapplicability of act to program of aid or assistance in effect.  Nothing herein contained shall affect any program of aid or assistance now in effect. L.1976, c. 73, s. 10.
NJ Rev Stat § 54A:10-11 (2021)
2021 New Jersey Revised Statutes|Title 54A - New Jersey Gross Income Tax Act|Section 54A:10-11 - Veterans deductions; certification of number and amounts by county board of taxation.

54A:10-11. Veterans deductions; certification of number and amounts by county board of taxation.  On or before June 15, 1978 and on or before June 15 of each year thereafter, each county board of taxation shall, on a form prescribed by the Director of the Division of Taxation, certify to the director from the tax lists certified to it for each taxing district for the current tax year the following: a. The number of veterans deductions allowed for the current tax year including those allowed by the tax collector up to May 31 of the current tax year; b. The total dollar amount of veterans deductions for the current year including those allowed by the tax collector up to May 31 of the current tax year; c. Separately, the number and dollar amount of veterans deductions allowed, or disallowed, for the period from June 1 to December 31 of the previous tax year beginning in 1979; d. The totals for a., b., and c. above by district and for the county as a whole. L.1978, c. 66, s. 2, eff. July 3, 1978.
NJ Rev Stat § 54A:10-12 (2021)
2021 New Jersey Revised Statutes|Title 54A - New Jersey Gross Income Tax Act|Section 54A:10-12 - Additional amount of revenue sharing funds due each municipality for current tax year; certification; payment.

54A:10-12. Additional amount of revenue sharing funds due each municipality for current tax year; certification; payment.  On or before September 15, 1978, the director shall certify to the State Treasurer the additional amount of revenue sharing funds due each municipality for the current tax year. The State Treasurer upon the certification of the director and upon the warrant of the State Comptroller shall pay to each municipality such additional amounts on or before November 1, 1978. In each year thereafter there shall be paid to each municipality the full amount of revenue sharing funds which shall include the additional amounts provided for by this act. L.1978, c. 66, s. 3, eff. July 3, 1978.
NJ Rev Stat § 54A:11-1 (2021)
2021 New Jersey Revised Statutes|Title 54A - New Jersey Gross Income Tax Act|Section 54A:11-1 - Short title.

54A:11-1 Short title.  1. This act shall be known and may be cited as the "New Jersey Health Insurance Market Preservation Act." L.2018, c.31, s.1.
NJ Rev Stat § 54A:11-2 (2021)
2021 New Jersey Revised Statutes|Title 54A - New Jersey Gross Income Tax Act|Section 54A:11-2 - Definitions relative to required health insurance coverage.

54A:11-2 Definitions relative to required health insurance coverage.  2. As used in this act: "Affordable Care Act" means the federal "Patient Protection and Affordable Care Act," Pub.L.111-148, as amended by the federal "Health Care and Education Reconciliation Act of 2010," Pub.L.111-152, and any federal rules and regulations adopted pursuant thereto. "Applicable individual" means the same as defined in 26 U.S.C. s.5000A(d)(1). "Carrier" means any entity that contracts or offers to contract to provide, deliver, arrange for, pay for, or reimburse any of the costs of health care services, including a sickness and accident insurance company, a health maintenance organization, a hospital or health service corporation, a multiple employer welfare arrangement, an entity under contract with the State Health Benefits Program or the School Employees' Health Benefits Program to administer a health benefits plan, or any other entity providing a health benefits plan.  "Minimum essential coverage" means the same as defined in 26 U.S.C. s.5000A(f)(1). L.2018, c.31, s.2.
NJ Rev Stat § 54A:11-3 (2021)
2021 New Jersey Revised Statutes|Title 54A - New Jersey Gross Income Tax Act|Section 54A:11-3 - Minimum essential coverage.

54A:11-3 Minimum essential coverage.  3. a. A taxpayer shall, for each month beginning after December 31, 2018, ensure that the taxpayer, if an applicable individual, and any dependent of the taxpayer who is an applicable individual, is covered under minimum essential coverage for that month. b. In the case of any taxpayer who fails to meet the requirements of subsection a. of this section, there shall be imposed a State shared responsibility tax equal to a taxpayer's federal penalty that would apply for the taxable year under section 5000A of the Internal Revenue Code of 1986, as in effect on December 15, 2017 (26 U.S.C. s.5000A). L.2018, c.31, s.3.
NJ Rev Stat § 54A:11-5 (2021)
2021 New Jersey Revised Statutes|Title 54A - New Jersey Gross Income Tax Act|Section 54A:11-5 - Assessment, collection of tax.

54A:11-5 Assessment, collection of tax.  5. a. The tax imposed by this act shall be assessed and collected in the same manner as under the "New Jersey Gross Income Tax Act," N.J.S.54A:1-1 et seq.; provided, however, that any funds collected pursuant to this act shall not be gross income tax revenue for purposes of N.J.S.54A:9-25. b. Any funds collected pursuant to this act shall be deposited in the New Jersey Health Insurance Premium Security Fund created pursuant to P.L.2018, c.24 (C.17B:27A-10.1 et seq.). If the Commissioner of Banking and Insurance does not establish a health insurance reinsurance plan pursuant to P.L.2018, c.24 (C.17B:27A-10.1 et seq.), the funds collected pursuant to this act shall be deposited in the Health Care Subsidy Fund established pursuant to section 8 of P.L.1992, c.160 (C.26:2H-18.58), which may be used to improve and expand children's health insurance in the NJ FamilyCare Program, established pursuant to P.L.2005, c.156 (C.30:4J-8 et al.), and, to the extent possible, to maximize federal funding under Title XXI of the federal Social Security Act, subject to the approval of the Director of the Division of Budget and Accounting in the Department of the Treasury. L.2018, c.31, s.5.
NJ Rev Stat § 54A:11-6 (2021)
2021 New Jersey Revised Statutes|Title 54A - New Jersey Gross Income Tax Act|Section 54A:11-6 - Regulations.

54A:11-6 Regulations.  6. a. Except as otherwise provided in this section, any federal regulations implementing 26 U.S.C. s.5000A, as that section and those regulations are in effect on December 15, 2017, shall apply as though incorporated into this act. Federal guidance interpreting these federal regulations shall similarly apply. b. The State Treasurer shall adopt regulations implementing this section, which shall include modifications necessary to reflect the differences between this act and 26 U.S.C. s.5000A, and other differences between the "New Jersey Gross Income Tax Act" and the Internal Revenue Code of 1986. c. All references in this act to any of the provisions of 26 U.S.C. s.5000A shall be to that provision as in effect on December 15, 2017. L.2018, c.31, s.6.
NJ Rev Stat § 54A:11-7 (2021)
2021 New Jersey Revised Statutes|Title 54A - New Jersey Gross Income Tax Act|Section 54A:11-7 - Program to determine eligibility for exemption.

54A:11-7 Program to determine eligibility for exemption.  7. a. The State Treasurer shall establish a program for determining whether to grant a certification that an individual is entitled to an exemption from either the individual responsibility requirement pursuant to subsection a. of section 3 of this act or the tax imposed pursuant to subsection b. of section 3 of this act by reason of religious conscience or hardship. b. The State Treasurer shall make the determination whether to grant an exemption pursuant to this section and shall notify the individual granted an exemption. L.2018, c.31, s.7.
NJ Rev Stat § 54A:11-9 (2021)
2021 New Jersey Revised Statutes|Title 54A - New Jersey Gross Income Tax Act|Section 54A:11-9 - Notification to taxpayer.

54A:11-9 Notification to taxpayer.  9. Not earlier than November 1 nor later than November 30 of each year, the State Treasurer, in consultation with the Commissioner of Banking and Insurance, shall send a notification to each taxpayer who files a gross income tax return indicating if the taxpayer or one of the taxpayer's dependents is not enrolled in minimum essential coverage as required by this act. That notification shall contain information on the services available to obtain coverage, including through the federally-facilitated health insurance Exchange established pursuant to the Affordable Care Act. L.2018, c.31, s.9.
NJ Rev Stat § 54A:11-10 (2021)
2021 New Jersey Revised Statutes|Title 54A - New Jersey Gross Income Tax Act|Section 54A:11-10 - Rules, regulations.

54A:11-10 Rules, regulations.  10. The State Treasurer, in consultation with the Commissioner of Banking and Insurance shall adopt rules and regulations, pursuant to the "Administrative Procedure Act," P.L.1968, c.410 (C.52:14B-1 et seq.), in order to effectuate the purposes of this act. L.2018, c.31, s.10.
NJ Rev Stat § 54A:12-1 (2021)
2021 New Jersey Revised Statutes|Title 54A - New Jersey Gross Income Tax Act|Section 54A:12-1 - Short title.

54A:12-1 Short title.  1. This act shall be known and may be cited as the "Pass-Through Business Alternative Income Tax Act." L.2019, c.320, s.1.
NJ Rev Stat § 54A:12-2 (2021)
2021 New Jersey Revised Statutes|Title 54A - New Jersey Gross Income Tax Act|Section 54A:12-2 - Definitions relative to pass-through entity business alternative income tax.

54A:12-2 Definitions relative to pass-through entity business alternative income tax.  2. As used in P.L.2019, c.320 (C.54A:12-1 et al.): "Director" means the Director of the Division of Taxation in the Department of the Treasury. "Distributive proceeds" means the net income, dividends, royalties, interest, rents, guaranteed payments, and gains of a pass-through entity, derived from or connected with sources within the State, and upon which tax is imposed and due on a member of the pass-through entity pursuant to the "New Jersey Gross Income Tax Act," N.J.S.54A:1-1 et seq., in a taxable year. For a nonresident, this means New Jersey source income as set forth in N.J.S.54A:5-8. "Limited liability company" means an entity organized pursuant to the "Revised Uniform Limited Liability Company Act," P.L.2012, c.50 (C.42:2C-1 et seq.), or prior law providing for the formation of a limited liability company in this State, or formed as a limited liability company under similar statutes of other states, that is classified as a partnership or an S Corporation for purposes of federal income tax law. "Member" means a shareholder of an S corporation; a partner in a general, limited, or limited liability partnership; or a member of a limited liability company.  "Partnership" means a syndicate, group, pool, joint venture, or other unincorporated organization, through or by means of which any business, financial operation, or venture is carried on in this State. "Pass-through business alternative income tax" means the tax set forth in subsection b. of section 3 of P.L.2019, c.320 (C.54A:12-3). "Pass-through entity" means a partnership, an S corporation, or a limited liability company, with at least one member who is liable for tax on distributive proceeds pursuant to the "New Jersey Gross Income Tax Act," N.J.S.54A:1-1 et seq., in a taxable year. "Share of distributive proceeds" means the portion of distributive proceeds attributable to a member of a pass-through entity in a taxable year. "Taxable year" means the same as in N.J.S.54A:1-2. "Taxed at the business entity level" means taxed pursuant to an election made under P.L.2019, c.320 (C.54A:12-1 et al.). L.2019, c.320, s.2.
NJ Rev Stat § 54A:12-4 (2021)
2021 New Jersey Revised Statutes|Title 54A - New Jersey Gross Income Tax Act|Section 54A:12-4 - Powers of director for administration.

54A:12-4 Powers of director for administration.  4. a. For the purpose of administration of P.L.2019, c.320 (C.54A:12-1 et al.), the director shall have those powers as the director deems necessary to apply to a pass-through entity subject to P.L.2019, c.320 (C.54A:12-1 et al.), for the reporting, payment, collection, administration, and enforcement of the tax imposed pursuant to P.L.2019, c.320 (C.54A:12-1 et al.), as may be applicable to the collection, administration, and enforcement of the New Jersey gross income tax provided in the "New Jersey Gross Income Tax Act," N.J.S.54A:1-1 et seq., and the "New Jersey State Uniform Tax Procedure Law," N.J.S.54:48-1 et seq., except as otherwise provided by subsection b. of this section. b. Taxes collected under the provisions of P.L.2019, c.320 (C.54A:12-1 et al.) shall be deposited by the State Treasurer in the General Fund. L.2019, c.320, s.4.
NJ Rev Stat § 54A:12-5 (2021)
2021 New Jersey Revised Statutes|Title 54A - New Jersey Gross Income Tax Act|Section 54A:12-5 - Refundable gross income tax credit.

54A:12-5 Refundable gross income tax credit.  5. a. Except as otherwise provided in paragraph (3) of subsection b. of section 3 of P.L.2019, c.320 (C.54A:12-3), a taxpayer shall be allowed a refundable gross income tax credit, pursuant to the "New Jersey Gross Income Tax Act," N.J.S.54A:1-1 et seq., if the taxpayer is a member of a pass-through entity that elects to owe and pay the pass-through business alternative income tax determined pursuant to section 3 of P.L.2019, c.320 (C.54A:12-3) for the taxable year.  For each pass-through entity of which the taxpayer is a member, the amount of the credit shall equal the member's pro rata share of the tax paid pursuant to section 3 of P.L.2019, c.320 (C.54A:12-3), which credit shall be applied against the gross income tax liability of the member in the taxable year. b. The credit allowed by this section shall be available after the application of all other credits allowed by law and claimed by the taxpayer in the taxable year. c. For a taxpayer that applies the credit available pursuant to this section to the tax due pursuant to N.J.S.54A:1-1, if the credit exceeds the amount of tax otherwise due, that amount of excess shall be an overpayment for the purposes of N.J.S.54A:9-7; provided however, that subsection (f) of N.J.S.54A:9-7 shall not apply. d. The credit allowed to any trust or estate pursuant to this section may be allocated to beneficiaries or be used against the tax liability of the estate or trust, in accordance with rules and regulations adopted by the director. L.2019, c.320, s.5.
NJ Rev Stat § 54A:12-6 (2021)
2021 New Jersey Revised Statutes|Title 54A - New Jersey Gross Income Tax Act|Section 54A:12-6 - Pass-through entity owned by corporate and non-corporate members.

54A:12-6 Pass-through entity owned by corporate and non-corporate members.  12. Notwithstanding the provisions of the "Administrative Procedure Act," P.L.1968, c.410 (C.52:14B-1 et seq.), to the contrary, the director may, immediately, upon filing with the Office of Administrative Law, prescribe forms and adopt regulations that the director deems necessary to administer the provisions of this act, which regulations shall be effective for a period not to exceed 360 days following enactment of P.L.2019, c.320 (C.54A:12-1 et al.) and may thereafter be amended, adopted, or readopted by the director in accordance with the requirements of P.L.1968, c.410. L.2019, c.320, s.12.
NJ Rev Stat § 55:13A-1 (2021)
2021 New Jersey Revised Statutes|Title 55 - Tenement Houses and Public Housing|Section 55:13A-1 - Short title

55:13A-1. Short title  This act shall be known as, and may be cited as, the "Hotel and Multiple Dwelling Law." L.1967, c. 76, s. 1, eff. May 31, 1967. Amended by L.1970, c. 138, s. 1.
NJ Rev Stat § 55:13A-2 (2021)
2021 New Jersey Revised Statutes|Title 55 - Tenement Houses and Public Housing|Section 55:13A-2 - Declaration of policy; liberal construction

55:13A-2. Declaration of policy; liberal construction  This act being deemed and hereby declared remedial legislation necessary for the protection of the health and welfare of the residents of this State in order to assure the provision therefor of decent, standard and safe units of dwelling space, shall be liberally construed to effectuate the purposes and intent thereof. L.1967, c. 76, s. 2, eff. May 31, 1967.
NJ Rev Stat § 55:13A-4 (2021)
2021 New Jersey Revised Statutes|Title 55 - Tenement Houses and Public Housing|Section 55:13A-4 - Supervisor of bureau of housing inspection; administration and enforcement of act

55:13A-4. Supervisor of bureau of housing inspection; administration and enforcement of act  The Bureau of Housing Inspection heretofore constituted in the Division of Housing and Urban Renewal in the Department of Community Affairs by section 23 of chapter 293 of the laws of 1966 shall be under the immediate supervision of a supervisor, who shall administer and enforce the provisions of this act, subject to the supervision and control of the commissioner, and who shall perform such other duties as the commissioner may direct or as may be provided by law. Said supervisor shall be a licensed architect or professional engineer of this State who shall be appointed by the commissioner subject to the provisions of Title 11 of the Revised Statutes, Civil Service. L.1967, c. 76, s. 4, eff. May 31, 1967.
NJ Rev Stat § 55:13A-5 (2021)
2021 New Jersey Revised Statutes|Title 55 - Tenement Houses and Public Housing|Section 55:13A-5 - Board of Housing Inspection abolished; powers, functions, duties transferred.

55:13A-5 Board of Housing Inspection abolished; powers, functions, duties transferred.  5. (a) The Board of Housing Inspection heretofore constituted in the Division of Housing and Urban Renewal in the Department of Community Affairs by section 23 of chapter 293 of the laws of 1966 is hereby abolished, except that the powers, functions and duties of said Board of Housing Inspection are hereby transferred to and vested in the commissioner.  (b) The office of supervisor of hotel fire safety heretofore constituted in the Bureau of Housing Inspection of the Division of Housing and Urban Renewal in the Department of Community Affairs by section 24 of chapter 293 of the laws of 1966 is hereby abolished, except that the powers, functions and duties of said office of supervisor of hotel fire safety are hereby transferred to and vested in the commissioner. L.1967, c.76, s.5; amended 2013, c.253, s.54.