reglab/housing_qa huggingface dataset:
NJ Rev Stat § 54:10A-15.1 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:10A-15.1 - Fiscal or calendar accounting years between December 31, 1980 and December 31, 1984; schedule of installment payments

54:10A-15.1. Fiscal or calendar accounting years between December 31, 1980 and December 31, 1984; schedule of installment payments  With respect to its fiscal or calendar accounting years ending on or after December 31, 1980 and prior to December 31, 1984, every taxpayer shall make installment payments of its franchise tax in addition to the tax payable pursuant to subsection (c) of section 15 of P.L.1945, c. 162 (C. 54:10A-15) in accordance with the following schedule: CALL HELP DESK FOR FORMATTING  Where Accounting The % Payment Due On Or Before Fifteenth Year of Month of Current Accounting Year Is: Ended On CALL HELP DESK FOR FORMATTING  or After 1st 4th 6th 9th 12th CALL HELP DESK FOR FORMATTING  12/31/80 60% PYT AET 85% Bal. ET 12/31/81 15% ET 45% PYT AET 85% Bal. ET 12/31/82 15% ET 45% PYT AET 80% Bal. ET 12/31/83 30% ET AET 55% AET 80% Bal. ET. For purposes of the above schedule: "AET" means the amount of payment necessary to provide in the taxpayer's current fiscal or calendar accounting year for cumulative payment of that percentage set forth in the schedule of the taxpayer's estimated tax liability for that year. "Accounting year" means the fiscal or calendar accounting year on which the tax is computed. "Current accounting year" means the fiscal or calendar accounting year during which the estimated tax payments or prepayments are due. "ET" means a taxpayer's estimated tax liability for the taxpayer's current fiscal or calendar accounting year pursuant to subsection (c) of section 15 of P.L.1945, c. 162 (C. 54:10A-15), and with respect to the payment due on or before the fifteenth day of the first month of the taxpayer's current fiscal or calendar accounting year ending on or after December 31, 1981 and on or after December 31, 1982, the estimated tax payment shall not be less than the last installment for the previous fiscal or calendar accounting year, but need not be more than 25% of the taxpayer's estimated tax liability for the previous fiscal or calendar accounting year. "PYT" means a taxpayer's tax for the prior fiscal or calendar accounting year pursuant to subsection (c) of section 15 of P.L.1945, c. 162 (C. 54:10A-15). In the calculation of the tax due in accordance with subsection (c) of section 15 of P.L.1945, c. 162 (C. 54:10A-15), a taxpayer shall be entitled to a credit in the amount of the installment payments made under the above schedule and shall be entitled to the return of any amount so paid which is in excess of the total amount payable in accordance with subsection (c) and the above schedule. L.1981, c. 184, s. 2, eff. June 19, 1981.
NJ Rev Stat § 54:10A-15.2 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:10A-15.2 - Tax liability under $500; installment payment

54:10A-15.2. Tax liability under $500; installment payment  With respect to its fiscal or calendar accounting years ending on or after December 31, 1980 and thereafter, any taxpayer with a tax liability of less than $500.00 under subsection (c) of section 15 of P.L.1945, c. 162 (C. 54:10A-15) shall not be required to make any installment payments other than an installment payment of 60%, and 50% with respect to accounting years ending on or after December 31, 1981, which is required to be paid at the time of the annual return. L.1981, c. 184, s. 3, eff. June 19, 1981.
NJ Rev Stat § 54:10A-15.3 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:10A-15.3 - Taxpayer in bankruptcy or receivership, or with nonrecurring extraordinary gain or operating loss for year; estimate of income for installment payment

54:10A-15.3. Taxpayer in bankruptcy or receivership, or with nonrecurring extraordinary gain or operating loss for year; estimate of income for installment payment  In the case of a taxpayer which is in bankruptcy, or receivership, or which has realized a nonrecurring extraordinary gain which would distort the amount of its installment payment, or which estimates that it will conduct its business at a loss in the current fiscal or calendar accounting year, the director, upon satisfactory proof, may require the taxpayer under oath, to submit details upon which it may estimate, subject to review by the director, its tax for the current fiscal or calendar accounting year, and make an installment payment in an amount based upon the percentage applicable to the installment payment. L.1981, c. 184, s. 4, eff. June 19, 1981.
NJ Rev Stat § 54:10A-15.5 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:10A-15.5 - Franchise tax payments

54:10A-15.5. Franchise tax payments  Telecommunications carriers other than local exchange telephone companies shall be required to file and remit installment payments of franchise tax pursuant to subsection (f) of section 15 of the Corporation Business Tax Act (1945), P.L. 1945, c. 162 (C. 54:10A-15) during the calendar year in which this section takes effect and the provisions of subsection d. of section 5 of P.L. 1981, c. 184 (C. 54:10A-15.4) shall not apply to such taxpayers during that year.  L. 1989, c. 2, s. 8.
NJ Rev Stat § 54:10A-15.8 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:10A-15.8 - Installment payments.

54:10A-15.8 Installment payments.  5. a. Notwithstanding the provisions of subsection (f) of section 15 of P.L.1945, c.162 (C.54:10A-15) to the contrary, a taxpayer that is a limited liability company or a foreign limited liability company subject to the provisions of subsection b. of section 3 of P.L.2001, c.136 (C.54:10A-15.6) or that is a limited partnership or foreign limited partnership subject to the provisions of subsection b. of section 4 of P.L.2001, c.136 (C.54:10A-15.7) shall, in addition to the tax payable pursuant to subsection b. of section 3 or subsection b. of section 4 of P.L.2001, c.136 (C.54:10A-15.6 or C.54:10A-15.7), make an installment payment of its tax for the privilege period on or before the 15th day of the fourth month of the privilege period equal to the tax payable pursuant to subsection b. of section 3 or subsection b. of section 4 of P.L.2001, c.136 (C.54:10A-15.6 or C.54:10A-15.7). Any amount of tax paid pursuant to this subsection shall be credited against the tax paid pursuant to subsection b. of section 3 or subsection b. of section 4 of P.L.2001, c.136 (C.54:10A-15.6 or C.54:10A-15.7). b. Notwithstanding the provisions of section 5 of P.L.1981, c.184 (C.54:10A-15.4) to the contrary, the amount of underpayment of an installment payment pursuant to subsection a. of this section shall, for the purposes of subsection e. of section 5 of P.L.1981, c.184, be the excess of 100% of the tax liability determined pursuant to subsection b. of section 3 or subsection b. of section 4 of P.L.2001, c.136 (C.54:10A-15.6 or C.54:10A-15.7) at the rates and other facts in effect for the privilege period but on the basis of the entire net income for the prior privilege period over the amount paid pursuant to subsection a. of this section; provided however, that if the taxpayer did not have a prior privilege period consisting of a 12 month period, the amount of underpayment of an installment payment shall be the excess of 90% of the tax liability determined pursuant to subsection b. of section 3 or subsection b. of section 4 of P.L.2001, c.136 (C.54:10A-15.6 or C.54:10A-15.7) for the current privilege period over the amount paid pursuant to subsection a. of this section. L.2001,c.136,s.5.
NJ Rev Stat § 54:10A-15.9 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:10A-15.9 - Liability of taxpayers for privilege periods beginning in CY2001.

54:10A-15.9 Liability of taxpayers for privilege periods beginning in CY2001.  6. a. Notwithstanding the provisions of subsection b. of section 3 of P.L.2001, c.136 (C.54:10A-15.6) and the provisions of subsection b. of section 4 of P.L.2001, c.136 (C.54:10A-15.7), the liability of a taxpayer that is a limited liability company or a foreign limited liability company subject to the provisions of subsection b. of section 3 of P.L.2001, c.136 (C.54:10A-15.6) or that is a limited partnership or foreign limited partnership subject to the provisions of subsection b. of section 4 of P.L.2001, c.136 (C.54:10A-15.7) shall, for privilege periods beginning in calendar year 2001, be 45% of the amount otherwise due. b. Notwithstanding the provisions of subsection a. of section 5 of P.L.2001, c.136 (C.54:10A-15.8), no estimated payment shall be due from a taxpayer that is a limited liability company or a foreign limited liability company subject to the provisions of subsection b. of section 3 of P.L.2001, c.136 (C.54:10A-15.6) or that is a limited partnership or foreign limited partnership subject to the provisions of subsection b. of section 4 of P.L.2001, c.136 (C.54:10A-15.7) for privilege periods beginning in calendar year 2001. L.2001,c.136,s.6.
NJ Rev Stat § 54:10A-15.10 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:10A-15.10 - Regulations, forms.

54:10A-15.10 Regulations, forms.  7. a. The director shall adopt regulations in accordance with the "Administrative Procedure Act," P.L.1968, c.410 (C.52:14B-1 et seq.), and prescribe forms to administer the provisions of this act. b. Notwithstanding the provisions of P.L.1968, c.410 to the contrary, the director may adopt immediately upon filing with the Office of Administrative Law, such regulations as the director deems necessary to implement the provisions of this act, which regulations shall be effective for a period not to exceed 180 days from the date of the filing. The regulations may thereafter be amended, adopted or readopted by the director as the director deems necessary in accordance with the requirements of P.L.1968, c.410. L.2001,c.136,s.7.
NJ Rev Stat § 54:10A-16 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:10A-16 - Lien

54:10A-16. Lien  The tax imposed by this act shall constitute a lien on all of the taxpayer's property and franchises on and after January 1 of the year next succeeding the year in which it is due and payable, and all interest, penalties and costs of collection which fall due or accrue shall be added to and become a part of such lien. Notwithstanding the provisions of any other law, all such taxes, interest, penalties and costs heretofore or hereafter imposed or incurred, whether levied or assessed or not, under this act shall, unless sooner paid, continue and remain a lien on all of the taxpayer's property and franchises until the expiration of 10 years after January 1 of the year in which they became or become due and payable. L.1945, c. 162, p. 571, s. 16. Amended by L.1946, c. 307, p. 1014, s. 1; L.1947, c. 51, p. 180, s. 2; L.1952, c. 170, p. 545, s. 1; L.1958, c. 63, p. 197, s. 8.
NJ Rev Stat § 54:10A-17 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:10A-17 - Determination of net worth, income; failure to file return.

54:10A-17 Determination of net worth, income; failure to file return.  17. (a) If the period covered by the report under this act is other than the period covered by the report to the United States Treasury Department or is a period of less than 12 calendar months, the director may, under regulations prescribed by him, determine the entire net worth and entire net income of the taxpayer in such manner as shall properly reflect its entire net worth and entire net income for the period covered by its report under this act. (b) Any taxpayer which shall fail to file its return when due or to pay any tax when the same becomes due, as herein provided, shall be subject to such penalties and interest as provided in the State Uniform Tax Procedure Law, subtitle 9 of Title 54 of the Revised Statutes. The director, if satisfied that the failure to comply with any provision of this act was excusable, may abate or remit the whole or part of any penalty. L.1945, c.162, s.17; amended 1946, c.307, s.2; 1947, c.50, s.7; 1958, c.63, s.9; 1975, c.177, s.9; 2018, c.48, s.12.
NJ Rev Stat § 54:10A-19 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:10A-19 - Extension for filing returns; interest.

54:10A-19 Extension for filing returns; interest.  19. The director may grant a reasonable extension of time for the filing of returns or the payment of tax or both, under such rules and regulations as he shall prescribe, which rules and regulations may require the filing of a tentative return and the payment of an estimated tax. If the time for filing the return shall be extended, the payment of the portion of the tax remaining to be paid, if any, shall be postponed to the date fixed by the extension of the time for the filing of the return, but in every such case the corporation shall pay, in addition to the unpaid portion of the tax, interest thereon at the rate as provided in the State Tax Uniform Procedure Law, R.S.54:48-1 et seq., from the time when the return originally was required to be filed to the date of actual payment under the extension; provided, that if such unpaid portion of the tax is not paid within the time fixed under the extension, the interest on such unpaid portion shall be computed at the rate as provided in the State Tax Uniform Procedure Law, R.S.54:48-1 et seq., from the date the tax was originally due to the date of actual payment and if the amounts paid up to and including the time of the filing of the tentative return total less than the lesser of: 90% of the amount due; or for a taxpayer that had a preceding fiscal or calendar accounting year of 12 months and filed a return for that year showing a liability for tax, an amount equal to the tax computed at the rates applicable to the current fiscal or calendar accounting year but otherwise on the basis of the facts shown on the return of the taxpayer for, and the law applicable to, the preceding fiscal or calendar accounting year, the taxpayer shall be liable for a penalty of 5% per month or fraction thereof on the amount of underpayment, not to exceed 25% of that underpayment, which shall be in addition to the interest charges provided above. L.1945,c.162,s.19; amended 1947, c.50, s.8; 1958, c.63, s.11; 1975, c.177, s.10; 1981, c.184, s.6; 1987, c.76, s.51; 1992, c.175, s.20; 1998, c.106, s.2.
NJ Rev Stat § 54:10A-19.1 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:10A-19.1 - Examination of returns, assessment.

54:10A-19.1 Examination of returns, assessment.  10. (a) (Deleted by amendment, P.L.1992, c.175). (b) (Deleted by amendment, P.L.1992, c.175). (c) (Deleted by amendment, P.L.1992, c.175). (d) The examination of returns and the assessment of additional taxes, penalties and interest shall be as provided by the State Uniform Tax Procedure Law, R.S.54:48-1 et seq., except as otherwise provided. (e) The filing of a complaint by a taxpayer in the tax court shall suspend the running of the statute of limitations for the contested issue or issues for all subsequent privilege periods. L.1947,c.50,s.10; amended 1949, c.236, s.5; 1975, c.177, s.11; 1992, c.175, s.21; 2002, c.40, s.15.
NJ Rev Stat § 54:10A-19.2 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:10A-19.2 - Appeal to tax court, claim for refund.

54:10A-19.2 Appeal to tax court, claim for refund.  11. a. Any aggrieved taxpayer may, within 90 days after any action of the director made pursuant to the provisions of this act, appeal therefrom to the tax court in accordance with the provisions of the State Tax Uniform Procedure Law, R.S. 54:48-1 et seq. b. Any aggrieved taxpayer that has neither protested or appealed from an additional assessment of tax may, pursuant to subsection b. of R.S.54:49-14, file a claim for refund of the assessment paid. L.1947,c.50,s.11; amended 1953, c.51, s.115; 1953, c.428, s.6; 1983, c.36, s.23; 1998, c.106, s.3.
NJ Rev Stat § 54:10A-19.3 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:10A-19.3 - Effective date

54:10A-19.3. Effective date  This act shall take effect immediately, and shall apply to taxes due and payable in the year one thousand nine hundred and forty-seven and thereafter. L.1947, c. 50, p. 178, s. 12.
NJ Rev Stat § 54:10A-20 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:10A-20 - Injunctive relief as one of remedies for collection.

54:10A-20 Injunctive relief as one of remedies for collection.  20. In addition to other remedies for the collection of the tax imposed by this chapter, the Attorney General may of his own motion or upon the request of the director, whenever any tax due under this chapter shall have remained in arrears for a period of three months after the tax shall have become payable, bring an action in the Superior Court in the name of the State, against such corporation for injunctive relief to restrain it from the exercise of any franchise, or the transaction of any business within this State until the payment of such tax and penalties and interest due thereon, and the costs of such application, to be fixed by the court. The court may proceed in the action in a summary manner or otherwise and may grant the injunctive relief, if a proper case appear. Upon the granting and service of the order or judgment giving injunctive relief, it shall not be lawful for such company thereafter to exercise any franchise or transact any business in this State until such injunction be dissolved. L.1945, c.162, s.20; amended 1953, c.51, s.116; 2018, c.48, s.13.
NJ Rev Stat § 54:10A-21 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:10A-21 - Failure of foreign corporation to pay tax; revocation of certificate of authority.

54:10A-21 Failure of foreign corporation to pay tax; revocation of certificate of authority.  21. In the event of failure or neglect of any taxpayer which is a foreign corporation to pay the tax imposed by this chapter, on or before the first day of December in each year, immediate notice thereof may be given by the director to the Secretary of State who shall immediately revoke the certificate of authority of said corporation to do business in the State of New Jersey and notice of such revocation shall be given by the Secretary of State to the corporation affected and thereafter such corporation, so far as the further transaction of business in the State of New Jersey is concerned, shall be in the same condition as if no certificate of authority had ever been issued to it by the Secretary of State, but remedies provided by this chapter for the collection of the tax and interest and penalties shall remain unimpaired. After the revocation of any such certificate of authority, no new certificate shall be issued by the Secretary of State to such defaulting corporation until the payment of all assessments imposed hereunder and remaining unpaid with penalties and interest and any costs that may have accrued, such payment to be evidenced by a certificate of the director. L.1945, c.162, s.21; amended 2018, c.48, s.14.
NJ Rev Stat § 54:10A-22 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:10A-22 - Forfeiture of charter for failure to pay tax

54:10A-22. Forfeiture of charter for failure to pay tax  Any corporation of this State failing to pay the tax imposed by this act shall be subject to the forfeiture of its charter as provided by chapter eleven of Title 54 of the Revised Statutes. L.1945, c. 162, p. 574, s. 22.
NJ Rev Stat § 54:10A-23 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:10A-23 - State tax uniform procedure law governs

54:10A-23. State tax uniform procedure law governs  The administration, collection and enforcement of the tax imposed by this act shall be subject to the provisions of the State tax uniform procedure law as therein provided (chapters forty-eight through fifty-two of Title 54 of the Revised Statutes) to the extent that the provisions of such law are not inconsistent with any provision of this act. L.1945, c. 162, p. 574, s. 23. Amended by L.1947, c. 50, p. 176, s. 9.
NJ Rev Stat § 54:10A-24 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:10A-24 - Annual appropriation for free public schools

54:10A-24. Annual appropriation for free public schools  Out of the proceeds of the taxes, interest and penalties collected pursuant to this act, there is hereby appropriated, for the purpose of maintaining free public schools, the sum of four million dollars ($4,000,000.00) annually, which sum shall on or before December twentieth in each year be credited by the State Treasurer to the State public school account. Such appropriation shall be applied to the support of the free public schools, and shall be apportioned and distributed as provided by law. L.1945, c. 162, p. 574, s. 24. Amended by L.1946, c. 89, p. 309, s. 1.
NJ Rev Stat § 54:10A-25 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:10A-25 - Partial invalidity

54:10A-25. Partial invalidity  If any clause, sentence, paragraph, section or part of this act shall be adjudged by any court of competent jurisdiction to be invalid, such judgment shall not affect, impair or invalidate the remainder thereof, but shall be confined in its operation to the clause, sentence, paragraph, section or part thereof directly involved in the controversy in which such judgment shall have been rendered. L.1945, c. 162, p. 574, s. 25.
NJ Rev Stat § 54:10A-26 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:10A-26 - Repeal; existing obligations not affected

54:10A-26. Repeal; existing obligations not affected  Sections 54:13-1 through 54:13-8 and chapter thirty-two-A of Title 54 of the Revised Statutes are repealed; provided, however, that this shall not affect the obligation of any corporation to pay accrued taxes or interest, penalties or costs with respect thereto, nor to invalidate any assessments or proceedings pending upon the effective date hereof, nor to affect the legal authority to assess and collect taxes which may have been due and payable prior to the effective date hereof together with such interest and penalties as would have accrued thereon, under any provisions of law herein repealed; nor shall such repeal affect the tenure or employment of any employees heretofore appointed pursuant to any such repealed provision or section. L.1945, c. 162, p. 575, s. 27.
NJ Rev Stat § 54:10A-27 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:10A-27 - Rules, regulations.

54:10A-27 Rules, regulations.  28. The director shall prescribe and issue such rules and regulations, not inconsistent herewith, for the interpretation and application of the provisions of this act, as he may deem necessary. L.1945, c.162, s.27; 2018, c.48, s.15.
NJ Rev Stat § 54:10A-28 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:10A-28 - Effective date.

54:10A-28 Effective date.  29. This act shall take effect January first, one thousand nine hundred and forty-six, except that the director may prior thereto take such action as he may deem appropriate in anticipation of or in preparation for the operation of the provisions hereof, and except further that the appropriation contained herein for the reduction of the State school tax shall be first made for the fiscal year beginning July first, one thousand nine hundred and forty-six. L.1945, c.162, s.29; amended 2018, c.48, s.16.