reglab/housing_qa huggingface dataset:
NJ Rev Stat § 54:32B-45 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:32B-45 - Definitions relative to "Uniform Sales and Tax Administration Act.

54:32B-45 Definitions relative to "Uniform Sales and Tax Administration Act.  2. As used in this Act: "Agreement" means the Streamlined Sales and Use Tax Agreement;  "Certified automated system" means software certified jointly by the states that are signatories to the Agreement to calculate the tax imposed by each jurisdiction on a transaction, determine the amount of tax to remit to the appropriate state, and maintain a record of the transaction; "Certified service provider" means an agent certified jointly by the states that are signatories to the Agreement to perform all of the seller's sales tax functions; "Person" means an individual, trust, estate, fiduciary, partnership, limited liability company, limited liability partnership, corporation, or any other legal entity; "Sales and use tax" means the tax imposed pursuant to P.L.1966, c.30 (C.54:32B-1 et seq.); "Seller" means a person making sales, leases, or rentals of personal property or services; and "State" means a state of the United States and the District of Columbia. L.2001,c.431,s.2.
NJ Rev Stat § 54:32B-46 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:32B-46 - Legislative findings.

54:32B-46 Legislative findings.  3. The Legislature finds that this State should enter into an Agreement with one or more states to simplify and modernize sales and use tax administration in order to substantially reduce the burden of tax compliance for all sellers and for all types of commerce. L.2001,c.431,s.3.
NJ Rev Stat § 54:32B-47 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:32B-47 - Entry into multistate discussions.

54:32B-47 Entry into multistate discussions.  4. For the purposes of reviewing, amending, or reviewing and amending the Agreement embodying the simplification requirements in section 7 of this act, the State shall enter into multistate discussions. For purposes of such discussions, the State shall be represented by the following four delegates or their designees: the State Treasurer, the Director of the Division of Taxation in the Department of the Treasury, a member of the Senate, as determined by the Senate President, and a member of the General Assembly, as determined by the Speaker of the General Assembly. L.2001,c.431,s.4.
NJ Rev Stat § 54:32B-48 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:32B-48 - Entry into Streamlined Sales and Use Tax Agreement authorized.

54:32B-48 Entry into Streamlined Sales and Use Tax Agreement authorized.  5. The State Treasurer is authorized and directed to enter into the Streamlined Sales and Use Tax Agreement with one or more states to simplify and modernize sales and use tax administration in order to substantially reduce the burden of tax compliance for all sellers and for all types of commerce. In furtherance of the Agreement, the State Treasurer is authorized to act jointly with other states that are members of the Agreement to establish standards for certification of a certified service provider and certified automated system and establish performance standards for multistate sellers. The State Treasurer is further authorized to take other actions reasonably required to implement the provisions set forth in this act. Other actions authorized by this section include, but are not limited to, the adoption of rules and regulations and the joint procurement, with other member states, of goods and services in furtherance of the cooperative agreement. The State Treasurer or the State Treasurer's designee is authorized to represent this State before the other states that are signatories to the Agreement. L.2001,c.431,s.5.
NJ Rev Stat § 54:32B-49 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:32B-49 - Existing law unaffected.

54:32B-49 Existing law unaffected.  6. No provision of the Agreement authorized by this act in whole or part shall invalidate or amend any provision of the law of this State. Adoption of the Agreement by this State shall not be deemed to amend or modify any law of this State. Implementation of any condition of the Agreement in this State, whether adopted before, at, or after membership of this State in the Agreement, shall be by the action of this State. L.2001,c.431,s.6.
NJ Rev Stat § 54:32B-51 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:32B-51 - Purpose of Agreement.

54:32B-51 Purpose of Agreement.  8. The Agreement authorized by this Act is an accord among individual cooperating sovereigns in furtherance of their governmental functions. The Agreement provides a mechanism among the member states to establish and maintain a cooperative, simplified system for the application and administration of sales and use taxes under the duly adopted law of each member state. L.2001,c.431,s.8.
NJ Rev Stat § 54:32B-52 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:32B-52 - Agreement binds, inures to benefit of member states.

54:32B-52 Agreement binds, inures to benefit of member states.  9. a. The Agreement authorized by this act binds and inures only to the benefit of this State and the other member states. No person, other than a member state, is an intended beneficiary of the Agreement. Any benefit to a person other than a state shall be established by the law of this State and the other member states and not by the terms of the Agreement. b. Consistent with subsection a. of this section, no person shall have any cause of action or defense under the Agreement or by virtue of this State's approval of the Agreement. No person shall challenge, in any action brought under any provision of law, any action or inaction by any department, agency, or other instrumentality of this State, or any political subdivision of this State on the ground that the action or inaction is inconsistent with the Agreement. c. No law of this State, or the application thereof, shall be declared invalid as to any person or circumstance on the ground that the provision or application is inconsistent with the Agreement. L.2001,c.431,s.9.
NJ Rev Stat § 54:32B-53 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:32B-53 - Certified service provider serves as agent of a seller.

54:32B-53 Certified service provider serves as agent of a seller.  10. a. A certified service provider is the agent of a seller, with whom the certified service provider has contracted, for the collection and remittance of sales and use taxes. As the seller's agent, the certified service provider shall be liable for sales and use tax due each member state on all sales transactions it processes for the seller except as otherwise provided in this section. A seller that contracts with a certified service provider shall not be liable to the state for sales or use tax due on transactions processed by the certified service provider unless the seller misrepresented the type of items it sells or committed fraud. In the absence of probable cause to believe that the seller has committed fraud or made a material misrepresentation, the seller shall not be subject to audit on the transactions processed by the certified service provider. A seller shall be subject to audit for transactions not processed by the certified service provider. The member states acting jointly may perform a system check of the seller and review the seller's procedures to determine if the certified service provider's system is functioning properly and the extent to which the seller's transactions are being processed by the certified service provider. b. A person that provides a certified automated system shall be responsible for the proper functioning of that system and shall be liable to the state for underpayments of tax attributable to errors in the functioning of the certified automated system. A seller that uses a certified automated system remains responsible and shall be liable to the state for reporting and remitting tax. c. A seller that has a proprietary system for determining the amount of tax due on transactions and has signed an agreement establishing a performance standard for that system shall be liable for the failure of the system to meet the performance standard. L.2001,c.431,s.10.
NJ Rev Stat § 54:32B-54 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:32B-54 - "Streamlined Sales Tax Fund;" use, administration.

54:32B-54 "Streamlined Sales Tax Fund;" use, administration.  35. a. There is hereby created in the Department of Treasury a special account, to be known as the "Streamlined Sales Tax Fund." There shall be deposited into this account the sales and use tax revenue derived from amendments and supplements to P.L.1966, c.32 (C.54:32B-1 et seq.) by reason of the State's participation in the Streamlined Sales and Use Tax Agreement as authorized under section 5 of P.L.2001, c.431 (C.54:32B-48), and as enacted under the provisions of P.L.2005, c.126. The Director of the Division of Taxation, subject to review and approval by the Director of the Division of Budget and Accounting, shall certify to the Treasurer the amount to be deposited into the "Streamlined Sales Tax Fund" by the last day of the month following the close of each sales tax reporting quarter. The director may use for this purpose an estimate of an amount equal to the anticipated membership dues and other costs of participation in the Streamlined Sales and Use Tax Agreement. Amounts in the account shall be annually appropriated for the payment of dues payable by this State to the governing board and for other costs of administration of the Streamlined Sales and Use Tax Agreement allocated and assessed to this State by the governing board in consequence of this State participating in the agreement. b. The Director of the Division of Taxation may request an additional annual allocation of funds to reimburse the division for costs incurred in administration and enforcement of the Sales and Use Tax Streamlining Agreement on behalf of this State. Such allocation shall be made within the limits of funds appropriated or otherwise made available for this purpose. c. The Director of the Division of Taxation may request additional allocations of funds to reimburse the division for costs and expenses incurred by the division and its employees in participating in multi-state discussions as authorized pursuant to section 4 of P.L.2001, c.431 (C.54:32B-47). Such allocation shall be made within the limits of funds appropriated or otherwise made available for this purpose. L.2005,c.126,s.35.
NJ Rev Stat § 54:32B-55 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:32B-55 - Quarterly reports of certain revenues under the Streamlined Agreement.

54:32B-55 Quarterly reports of certain revenues under the Streamlined Agreement.  36. For each quarterly sales tax reporting period, the Director of the Division of Taxation shall report to the State Treasurer the amount of sales and use tax revenue received from sellers that do not have a requirement to register to collect sales and use tax pursuant to New Jersey law and the total monetary allowance paid to certified service providers. If in any quarter, the monetary allowance provided to certified service providers exceeds 80 percent of the sales tax revenue received from sellers using a certified service provider that do not have a requirement to register to collect tax, the State Treasurer is authorized to withdraw from the agreement pursuant to the procedures specified in the Streamlined Sales and Use Tax Agreement. L.2005,c.126,s.36.
NJ Rev Stat § 54:32E-2 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:32E-2 - Cosmetic medical procedure gross receipts tax phased out.

54:32E-2 Cosmetic medical procedure gross receipts tax phased out.  1. Notwithstanding the provisions of section 1 of P.L.2004, c.53 (C.54:32E-1), the tax which shall be paid pursuant to P.L.2004, c.53 (C.54:32E-1) shall be imposed: (1) at the rate of 4% on the gross receipts from a cosmetic medical procedure performed on or after July 1, 2012 but before July 1, 2013, (2) at the rate of 2% on the gross receipts from a cosmetic medical procedure performed on or after July 1, 2013 but before July 1, 2014, and (3) at the rate of 0% on the gross receipts from a cosmetic medical procedure performed on or after July 1, 2014. L.2011, c.189, s.1.
NJ Rev Stat § 54:32F-2 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:32F-2 - Disbursement, use of fees.

54:32F-2 Disbursement, use of fees.  2. After the Division of Taxation in the Department of the Treasury is reimbursed for costs incurred in the collection of the fee imposed pursuant to section 1 of P.L.2004, c.46 (C.54:32F-1), the first $2.3 million collected in each fiscal year shall be deposited in the Tire Management and Cleanup Fund, established pursuant to section 3 of P.L.2004, c.46 (C.13:1E-224). Any additional revenue collected shall be available for appropriation to the Department of Transportation to support snow removal operations. L.2004,c.46,s.2.
NJ Rev Stat § 54:33-1 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:33-1 - Definitions

54:33-1. Definitions  As used in chapters 33 to 36 of this title (s. 54:33-1 et seq.): "Estate" and "property" mean the interest of the testator, intestate, grantor, bargainor or vendor, passing or transferred to the individual or specific legatee, devisee, heir, next of kin, grantee, donee or vendee, not exempt from the provisions of said chapters 33 to 36, whether such property be situated within or without this state. "Transfer" includes the passing of property, or any interest therein, in possession or enjoyment, present or future, by distribution by statute, descent, devise, bequest, grant, deed, bargain, sale or gift.
NJ Rev Stat § 54:33-2 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:33-2 - Jurisdiction of tax court

54:33-2. Jurisdiction of tax court  The tax court on appeal shall have jurisdiction to hear and determine all questions in relation to a tax levied under the provisions of chapters 33 to 36 of this Title (s. 54:33-1 et seq.). Amended by L.1953, c. 51, p. 923, s. 138; L.1978, c. 32, s. 1.
NJ Rev Stat § 54:33-3 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:33-3 - Rights and remedies under prior acts saved

54:33-3. Rights and remedies under prior acts saved  Except as provided by the acts saved from repeal in section 54:33-4 of this title, nothing contained in chapters 33 to 36 of this title (s. 54:33-1 et seq.) shall affect or impair the lien of any tax assessed or due and payable under any heretofore existing law, or any remedy for the collection thereof, or to surrender any remedies, powers, rights or privileges acquired by this state under any such law, or to relieve any person or corporation from any penalty imposed by any such law; and for such purposes such laws are hereby continued in force.
NJ Rev Stat § 54:33-4 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:33-4 - Repeal of certain tax acts; taxes and liens thereunder discharged

54:33-4. Repeal of certain tax acts; taxes and liens thereunder discharged  L.1927, c. 248, p. 469, entitled "An act to repeal an act entitled "An act to tax intestates' estates, gifts, legacies and collateral inheritance in certain cases,' approved March twenty-third, one thousand eight hundred and ninety-two," approved March twenty-eighth, one thousand nine hundred and twenty-seven, saved from repeal. L.1927, c. 249, p. 470, entitled "An act to repeal an act entitled "An act to revise and amend "An act to tax intestates' estates, gifts, legacies and collateral inheritance in certain cases," approved March twenty-third, one thousand eight hundred and ninety-two,' approved March sixteenth, one thousand eight hundred and ninety-three," approved March twenty-eighth, one thousand nine hundred and twenty-seven, saved from repeal. L.1927, c. 247, p. 468, entitled "An act to repeal an act entitled "An act to tax intestates' estates, gifts, legacies, devises and collateral inheritance in certain cases,' approved May fifteenth, one thousand eight hundred and ninety-four," approved March twenty-eighth, one thousand nine hundred and twenty-seven, saved from repeal. [These acts repeal certain earlier tax acts and their amendments and supplements, and release, abate and discharge taxes due or to become due thereunder and liens created thereby, without creating a right to claim or have a refund or repayment of taxes which were paid thereunder prior to March 28, 1927.]
NJ Rev Stat § 54:33-5 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:33-5 - Powers of comptroller exercised by tax commissioner

54:33-5. Powers of comptroller exercised by tax commissioner  The powers and duties heretofore exercised and performed by the state comptroller in relation to the assessment and collection of taxes under chapters 33 to 36 of this title (s. 54:33-1 et seq.) shall be exercised and performed by the state tax commissioner, and all proceedings and matters pending before the comptroller prior to July first, one thousand nine hundred and thirty-one, shall continue before and be determined by the state tax commissioner.
NJ Rev Stat § 54:33-6 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:33-6 - Books, records and documents; custody

54:33-6. Books, records and documents; custody  The books, accounts, blanks, papers, documents and other records transferred from the custody and control of the comptroller of the treasury of this state to the state tax commissioner, pursuant to section one of an act entitled "An act to supplement chapter two hundred and twenty-eight of the laws of nineteen hundred and nine, being an act entitled "An act to tax the transfer of property, of resident and nonresident decedents, by devise, bequest, descent, distribution by statute, gift, deed, grant, bargain and sale, in certain cases,' approved April twentieth, nineteen hundred and nine," approved April twenty-first, one thousand nine hundred and thirty-one (L.1931, c. 197, s. 1, p. 496), shall remain in the state tax department, in the charge and custody of the state tax commissioner.
NJ Rev Stat § 54:33-7 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:33-7 - Records kept by tax commissioner

54:33-7. Records kept by tax commissioner  The state tax commissioner shall keep a record in his department of all returns made by appraisers, cash value of annuities, life estates and terms of years, and the amount of all taxes assessed by him. The commissioner may also enter in such books all other information and data which he may deem desirable or proper.
NJ Rev Stat § 54:33-8 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:33-8 - Returns of appraisers and other data as privileged communications

54:33-8. Returns of appraisers and other data as privileged communications  The returns made by appraisers and all data otherwise gathered by the state tax commissioner, shall be considered privileged communications and shall not be inspected or copied by any person other than the executor, administrator or a beneficiary entitled by the will or by intestate law to share in the estate, or the duly authorized attorney of the executor, administrator or beneficiary. Nothing in this section shall be construed to prohibit the use of such returns or data in legal proceedings involving the assessment, collection or abatement of taxes provided for by the various inheritance tax statutes of this state.
NJ Rev Stat § 54:33-9 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:33-9 - Appraisers and employees; employment by tax commissioner

54:33-9. Appraisers and employees; employment by tax commissioner  The state tax commissioner shall appoint all appraisers and employees necessary to carry out the provisions of chapters 33 to 36 of this title (s. 54:33-1 et seq.), subject always to the provisions of Title 11, Civil Service.
NJ Rev Stat § 54:33-9.1 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:33-9.1 - District supervisor in Inheritance Tax Division; residence qualification

54:33-9.1. District supervisor in Inheritance Tax Division; residence qualification  No person shall be appointed a district supervisor in the Inheritance Tax Division of the State Tax Department for any county of this State unless such person has been a resident of said county for at least one year before the date of his appointment. L.1940, c. 220, p. 889, s. 1.
NJ Rev Stat § 54:33-10 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:33-10 - Apportionment of tax receipts to counties

54:33-10. Apportionment of tax receipts to counties  After the close of each fiscal year the state comptroller shall draw his warrant on the state treasurer in favor of the county treasurer of each county for five per cent of the amount of tax collected under chapters 33 to 36 of this title (s. 54:33-1 et seq.), from property of resident decedents in the county during the fiscal year, as certified to the comptroller by the state tax commissioner, whereupon the same shall be paid out of the state treasury.
NJ Rev Stat § 54:33-11 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:33-11 - Certain officers and employees; retention

54:33-11. Certain officers and employees; retention  The officers and employees formerly in the employ of the comptroller of the treasury, who were transferred to and continued as employees of the state tax department by virtue of an act entitled "An act to supplement chapter two hundred and seventy-eight of the laws of nineteen hundred and seventeen, being an act entitled "An act concerning the officers or employments of appraisers and employees appointed or employed by the comptroller of the treasury pursuant to the provisions of an act entitled "A supplement to an act entitled "An act to tax the transfer of property of resident and nonresident decedents by devise, bequests, descent, distribution by statute, gift, deed, grant, bargain and sale, in certain cases,' approved April twentieth, one thousand nine hundred and nine," approved March twenty-sixth, one thousand nine hundred and fourteen,' approved April fourth, nineteen hundred and seventeen," approved April twenty-first, one thousand nine hundred and thirty-one (L.1931, c. 202, p. 502), shall be retained in their offices and positions in the state tax department unless removed in accordance with the civil service laws.
NJ Rev Stat § 54:33-12 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:33-12 - Commissioner may abolish unnecessary positions

54:33-12. Commissioner may abolish unnecessary positions  The state tax commissioner may, however, abolish any office or position which may be found to be unnecessary.