reglab/housing_qa huggingface dataset:
NJ Rev Stat § 54:51A-10 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:51A-10 - Fees

54:51A-10. Fees  Upon the filing or entering of the first paper or proceeding in any action or proceeding in the tax court hereunder, the plaintiff or any person filing a counterclaim shall pay to the clerk of the court, for use of the State, $75.00 for the first paper filed by him, which shall cover all fees payable therein, except a lesser fee may be provided by rule of court, and except further that a taxing district shall not be required to pay a filing fee upon the filing of a counterclaim or upon the filing of any responsive pleading. Other or additional fees may be established by rules of court, except where a lesser fee is provided by law or rule of court, that fee shall be paid. The foregoing fees shall not be applicable to any proceeding in the small claims division. The fees in the small claims division shall be established pursuant to rules of court. L.1983, c. 45, s. 54:51A-10, eff. Jan. 28, 1983.
NJ Rev Stat § 54:51A-11 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:51A-11 - Complaint; contents; form; service; and practice

54:51A-11. Complaint; contents; form; service; and practice  Except as may be otherwise specifically provided by law, the form, contents, service, and all other matters with respect to the complaint and the practice in the tax court shall be as prescribed by rules of court. L.1983, c. 45, s. 54:51A-11, eff. Jan. 28, 1983.
NJ Rev Stat § 54:51A-12 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:51A-12 - Designation of certain cases

54:51A-12. Designation of certain cases  The following matters shall be subject to article 2 of this chapter and shall not be subject to the provisions of article 1 of this chapter: a. Any appeal with respect to property tax of railroads. b. Except with respect to review and revision of equalization tables, any complaint seeking review of any proceeding, ruling, decision or determination of the Director of the Division of Taxation. c. Any complaint seeking review of any proceeding, ruling, decision or determination of any other State agency or officer with respect to any tax matter, or of a county recording officer with respect to the realty transfer tax. L.1983, c. 45, s. 54:51A-12, eff. Jan. 28, 1983.
NJ Rev Stat § 54:51A-13 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:51A-13 - Appeals in general

54:51A-13. Appeals in general  Except with respect to review of equalization tables, all complaints seeking review of actions of the Director of the Division of Taxation or any other State agency or officer with respect to any tax matter or of a county recording officer with respect to the realty transfer tax or any appeal with respect to property tax of railroads shall be prosecuted in accordance with the provisions of article 2 of this chapter. L.1983, c. 45, s. 54:51A-13, eff. Jan. 28, 1983.
NJ Rev Stat § 54:51A-14 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:51A-14 - Time

54:51A-14. Time  a. Except as otherwise provided in this section, all complaints shall be filed within 90 days after the date of the action sought to be reviewed. b. The complaint of a municipality filed pursuant to section 6 of P.L. 1940, c. 4 (C. 54:30A-21) shall be filed on or before the first Monday in March of the affected tax year. L.1983, c. 45, s. 54:51A-14, eff. Jan. 28, 1983.
NJ Rev Stat § 54:51A-15 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:51A-15 - Collection; bond; exception

54:51A-15. Collection; bond; exception  54:51A-15. Collection; bond; exception. a. Except as may otherwise be specifically provided, no complaint filed shall stay the collection of any tax or the enforcement thereof by entry of a judgment, unless security, if required pursuant to the standards and subject to the exceptions of subsection b. of R.S.54:49-18, approved by the Director of the Division of Taxation has been furnished to the Director of the Division of Taxation.  b. (Deleted by amendment, P.L.1992, c.175). c. (Deleted by amendment, P.L.1992, c.175). d. Except as otherwise specifically provided in R.S.54:49-5 and R.S.54:49-7 and pursuant to subsection a. of this section, a complaint filed in the Tax Court shall stay the collection of the tax at issue therein and the enforcement thereof by entry of any judgment pursuant to R.S.54:49-12. A stay of collection of tax or enforcement thereof by entry of a judgment shall expire and be of no effect upon the entry of a judgment by the Tax Court determining that all or any part of the tax assessed is due and owing.  L.1983, c.45, s.54:51A-15; amended 1992,c.175,s.16.
NJ Rev Stat § 54:51A-16 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:51A-16 - Appeal exclusive remedy of taxpayer

54:51A-16. Appeal exclusive remedy of taxpayer  The appeal provided by this article shall be the exclusive remedy available to any taxpayer for review of an action of the Director of the Division of Taxation or any other State agency or officer with respect to any tax matter or of a county recording officer with respect to the realty transfer tax. L.1983, c. 45, s. 54:51A-16, eff. Jan. 28, 1983.
NJ Rev Stat § 54:51A-17 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:51A-17 - Special rule for appeals by municipality pursuant to section 6 of P.L. 1940, c. 4 (C. 54:30A-21)

54:51A-17. Special rule for appeals by municipality pursuant to section 6 of P.L. 1940, c. 4 (C. 54:30A-21)  Notwithstanding any provision of law or in the court rules to the contrary, any municipality bringing an action pursuant to section 6 of P.L. 1940, c. 4 (C. 54:30A-21), shall file a verified complaint, which shall be served within 10 days thereafter on the Attorney General and on the clerk or officer having like duties of each municipality entitled to any portion of the excise taxes imposed by law upon the taxpayer. The tax court shall give precedence to those appeals over any other appeals before the court. L.1983, c. 45, s. 54:51A-17, eff. Jan. 28, 1983.
NJ Rev Stat § 54:51A-18 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:51A-18 - Complaint; contents; form; service; practice

54:51A-18. Complaint; contents; form; service; practice  Except as otherwise specifically provided by law, the form, content, service and all other matters with respect to the complaint and practice in the tax court shall be as prescribed by rules of court. L.1983, c. 45, s. 54:51A-18, eff. Jan. 28, 1983.
NJ Rev Stat § 54:51A-19 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:51A-19 - Fees

54:51A-19. Fees  Upon the filing or entering of the first paper or proceeding in any action or proceeding in the tax court, the plaintiff or any person filing a counterclaim shall pay to the clerk of the court, for use of the State, $75.00 for the first paper filed by him, which shall cover all fees payable therein, except a lesser fee may be provided by rule of court, and except further, that no filing fee shall be required upon the filing of a responsive pleading by a taxing district. L.1983, c. 45, s. 54:51A-19, eff. Jan. 28, 1983.
NJ Rev Stat § 54:51A-20 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:51A-20 - Condition to prosecuting appeal under section 31 of P.L. 1941, c. 291 (C. 54:29A-31)

54:51A-20. Condition to prosecuting appeal under section 31 of P.L. 1941, c. 291 (C. 54:29A-31)  If an appeal is brought pursuant to section 31 of P.L. 1941, c. 291 (C. 54:29A-31) by a taxpayer, the taxpayer shall pay to the State Treasurer, as a condition for prosecuting the proceeding, the amount of the taxes then not in substantial controversy. If the taxpayer and the Attorney General are unable to agree on the amount of taxes then not in substantial controversy, the amount shall be determined by the tax court. Upon the payment of the amount of taxes then not in substantial controversy, the payment or collection of the remainder of the taxes shall be stayed until the final determination by the tax court, notwithstanding any law to the contrary. L.1983, c. 45, s. 54:51A-20, eff. Jan. 28, 1983.
NJ Rev Stat § 54:51A-21 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:51A-21 - Laws repealed

54:51A-21. Laws repealed  The following are repealed: R.S. 54:2-34; R.S. 54:2-35; R.S. 54:2-37 to R.S. 54:2-41 inclusive; R.S. 54:51-1 to R.S. 54:51-3 inclusive; P.L. 1946, c. 161, ss. 14 and 15 (C. 54:2-40.4 and C. 54:2-43); P.L. 1977, c. 357, s. 4 (C. 54:3-27.3). L.1983, c. 45, s. 54:51A-21, eff. Jan. 28, 1983.
NJ Rev Stat § 54:51A-22 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:51A-22 - Awarding of costs to prevailing taxpayer

54:51A-22. Awarding of costs to prevailing taxpayer  11. a. A prevailing taxpayer in a court proceeding in connection with the determination, collection or refund of any tax, penalty or interest may be awarded a judgment or settlement for the reasonable litigation costs, not to exceed $15,000, incurred in the proceeding, based upon:  (1) the reasonable expenses of expert witnesses, (2) the reasonable costs of studies, reports or tests, and (3) the reasonable fees of attorneys, not to exceed $75 per hour unless by special determination of the court of the existence of a special factor.  b. An award under subsection a. shall be made only for the costs allocable to the State, and not to any other party.  c. No award under subsection a. shall be made with respect to any portion of the proceedings during which the prevailing taxpayer has unreasonably protracted the proceedings.  d. Whenever it appears to the court that proceedings have been instituted or maintained by the taxpayer primarily for delay, that the taxpayer's position in the proceedings is without grounds, or that the taxpayer unreasonably failed to pursue administrative remedies, the State may be awarded a judgment or settlement for its reasonable litigation costs, not to exceed $15,000, incurred in the proceedings.  e. For the purposes of this section, "prevailing taxpayer" means a taxpayer that establishes that the position of the State was without reasonable basis in fact or law. The determination of whether a taxpayer is a prevailing taxpayer is to be determined by the court.  L.1992,c.175,11.
NJ Rev Stat § 54:51A-23 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:51A-23 - Action for damages by taxpayer

54:51A-23. Action for damages by taxpayer  12. If an employee of the Division of Taxation knowingly disregards any tax law, any provision of this subtitle, or any regulation promulgated thereunder, in the collection of any tax; or if an employee of the Division of Taxation knowingly, recklessly or negligently fails to release a lien against or bond on a taxpayer's property, then the taxpayer may, within two years from the date the taxpayer could reasonably discover the actions of the employee or director, bring an action for damages against the State in the tax court, provided that the damages shall be limited to the actual direct economic damages suffered by the taxpayer as a proximate result of the actions of the employee or director, plus costs, reduced by the amount of such damages and costs as could reasonably have been mitigated by the taxpayer. Such civil action shall be the exclusive remedy for recovering damages resulting from such actions.  L.1992,c.175,s.12.
NJ Rev Stat § 54:52-5 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:52-5 - Charges under other Titles

54:52-5. Charges under other Titles  The fact that certain acts or omissions may constitute crimes and offenses under Title 2C of the New Jersey Statutes, Title 54 of the Revised Statutes or Title 54A of the New Jersey Statutes, and may be prosecuted under sections 16 through 29 of this 1987 amendatory and supplementary act (C. 54:52-6 through C. 54:52-19), shall not prevent a person from being charged under the provisions of Title 2C of the New Jersey Statutes, Title 54 of the Revised Statutes, or Title 54A of the New Jersey Statutes, if those acts or omissions constitute crimes or offenses under any of the provisions of those titles.  L. 1987, c. 76, s. 15.
NJ Rev Stat § 54:52-6 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:52-6 - Disorderly persons offenses

54:52-6. Disorderly persons offenses  A person commits a disorderly persons offense if he, recklessly or negligently:  a. Fails to file any return or report required by any State tax law;  b. Fails to pay over any tax required by any State tax law;  c. Files, causes to be filed, makes, causes to be made, gives, or causes to be given any return, certificate, affidavit, representation, information, testimony or statement, required or authorized by any State tax law, which is false;  d. Fails to file a bond required to be filed by any State tax law;  e. Fails to file an application for registration, certification, or such data in connection therewith as the director by regulation or otherwise may require under any State tax law;  f. Fails to display or surrender any certificate of authority as may be required by any State tax law;  g. Assigns or transfers any certificate of authority in violation of any State tax law;  h. Fails to charge any State tax as required by any State tax law;  i. Fails to separately state or account for any State tax as required by any State tax law;  j. Fails to withhold any State tax as required by any State tax law; or  k. Fails to keep any records required by any State tax law or regulation of the director issued thereunder.  The offenses provided in this section shall be in addition to any other penalties prescribed in this 1987 amendatory and supplementary act or otherwise prescribed by law.  In a prosecution of an offense under this section the State shall not be required to prove that the defendant acted purposely or knowingly with respect to the nature of his conduct.  The designation of certain acts or omissions as disorderly persons offenses under this section shall not prevent a person from being charged or convicted under any other provision of Title 2C of the New Jersey Statutes, Title 54 of the Revised Statutes, and Title 54A of the New Jersey Statutes if those acts are chargeable under those provisions.  L. 1987, c. 76, s. 16.
NJ Rev Stat § 54:52-7 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:52-7 - Providing false information

54:52-7. Providing false information  A person is guilty of a crime of the fourth degree if he provides, or causes to be provided, false information with purpose to hinder an official investigation, inquiry, examination or audit by the director or a duly authorized representative.  L. 1987, c. 76, s. 17.
NJ Rev Stat § 54:52-8 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:52-8 - Failure to file return

54:52-8. Failure to file return  A person is guilty of a crime of the third degree if he fails to file any return or report required to be filed pursuant to the provisions of any State tax law with the intent to defraud the State or to evade, avoid or otherwise not make timely payment of any tax, fee, penalty, interest or any part thereof which shall be due pursuant to the provisions of the State Tax Uniform Procedure Law, R.S. 54:48-1 et seq., as amended and supplemented, or any State tax law.  L. 1987, c. 76, s. 18.
NJ Rev Stat § 54:52-9 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:52-9 - Failure to pay

54:52-9. Failure to pay  a. A person is guilty of a crime of the third degree if he fails to pay or turn over when due any tax, fee, penalty or interest or any part thereof required to be paid pursuant to the provisions of the State Tax Uniform Procedure Law, R.S. 54:48-1 et seq., as amended and supplemented, or any State tax law, with the intent to evade, avoid or otherwise not make timely payment or deposit of any tax, fee, penalty or interest or any part thereof.  b. The fact that any payment was made with a subsequently dishonored negotiable instrument shall constitute prima facie evidence that the actor failed to pay within the meaning of subsection a. of this section, and the trier of fact may draw a permissive inference therefrom that the actor did not intend to make the payment.  L. 1987, c. 76, s. 19.
NJ Rev Stat § 54:52-10 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:52-10 - Filing of fraudulent return

54:52-10. Filing of fraudulent return  A person is guilty of a crime of the third degree if he files, prepares, causes to be filed or assists in the preparation or filing of a false or fraudulent return, report, statement, or application required to be filed pursuant to the provisions of the State Tax Uniform Procedure Law, R.S. 54:48-1 et seq., as amended and supplemented, or any State tax law, with the intent to evade, avoid or otherwise not make timely payment of any tax, fee, penalty or interest, or any part thereof.  L. 1987, c. 76, s. 20.
NJ Rev Stat § 54:52-11 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:52-11 - Assisting in preparation of fraudulent return

54:52-11. Assisting in preparation of fraudulent return  A person is guilty of a crime of the third degree if he maintains, prepares or assists in the preparation of false or fraudulent books or records, or presents false or fraudulent books or records to the director for inspection or examination with intent to evade, avoid or otherwise not make timely payment of any tax, fee, penalty or interest, or any part thereof.  L. 1987, c. 76, s. 21.
NJ Rev Stat § 54:52-12 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:52-12 - Failure to maintain books, records

54:52-12. Failure to maintain books, records  A person is guilty of a crime of the third degree if he fails to maintain books or records as required by the provisions of any State tax law and the regulations issued thereunder with intent to evade, avoid or otherwise not make timely payment of any tax, fee, penalty or interest, or any part thereof. L. 1987, c. 76, s. 22.
NJ Rev Stat § 54:52-13 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:52-13 - Engaging in conduct requiring registration licensure without same

54:52-13. Engaging in conduct requiring registration licensure without same  A person is guilty of a crime of the fourth degree if he is not licensed or registered with the Division of Taxation, and engages in conduct which requires him to register with or obtain a license from the Division of Taxation, with intent to evade, avoid or otherwise not make timely payment of any tax, fee, penalty or interest, or any part thereof.  L. 1987, c. 76, s. 23.
NJ Rev Stat § 54:52-14 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:52-14 - Failure to collect, withhold State tax

54:52-14. Failure to collect, withhold State tax  A person is guilty of a crime of the third degree if he fails to collect or withhold any State tax with the intent to evade, avoid, or otherwise not make timely payment of any tax, fee, penalty or interest, or any part thereof. L. 1987, c. 76, s. 24.
NJ Rev Stat § 54:52-15 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:52-15 - Failure to turn over collected, withheld tax

54:52-15. Failure to turn over collected, withheld tax  A person is guilty of a crime of the third degree if he, after having collected or withheld taxes as required by any State tax law, whether or not he is authorized, licensed, or registered to collect or withhold taxes, purposely fails to turn over the taxes to the Director of the Division of Taxation in the manner and at the time prescribed by law. The crime shall be of the second degree if the amount of the tax collected or withheld is $75,000.00 or more.  L. 1987, c. 76, s. 25.
NJ Rev Stat § 54:52-16 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:52-16 - Operating under voided corporate charter

54:52-16. Operating under voided corporate charter  A person is guilty of a crime of the fourth degree if he knowingly operates under a voided corporate charter.  L. 1987, c. 76, s. 26.
NJ Rev Stat § 54:52-17 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:52-17 - Dealing with unlicensed person

54:52-17. Dealing with unlicensed person  a. A person who is prohibited under the provisions of any State tax law from dealing with persons not properly licensed or registered with the Division of Taxation is a disorderly person if he knowingly deals with such an unlicensed person.  b. A person who is prohibited under the provisions of any State tax law from dealing with persons not properly licensed or registered with the Division of Taxation, who deals with an unlicensed person with the intent to evade, avoid, or otherwise not make timely payment or with the intent to assist the unlicensed person to evade, avoid, or otherwise not make timely payment of any tax, fee, penalty or interest, or any part thereof, is guilty of a crime of the fourth degree.  L. 1987, c. 76, s. 27.
NJ Rev Stat § 54:52-18 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:52-18 - Possession of goods without paying tax

54:52-18. Possession of goods without paying tax  A person who knowingly possesses goods which are required to be taxed and on which the tax has not been paid is guilty of a disorderly persons offense.  L. 1987, c. 76, s. 28.
NJ Rev Stat § 54:52-19 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:52-19 - False testimony; verification of false statements

54:52-19. False testimony; verification of false statements  A person who knowingly swears to, affirms, certifies or verifies any false or fraudulent statement with intent to evade, avoid or otherwise not pay any tax, fee, penalty or interest, or any part thereof, or being under oath, testifies falsely at any hearing held pursuant to the provisions of the State Tax Uniform Procedure Law, R.S. 54:48-1 et seq., is guilty of a crime of the fourth degree.  L. 1987, c. 76, s. 29.
NJ Rev Stat § 54:53-1 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:53-1 - Authorization for director to enter; standards

54:53-1. Authorization for director to enter; standards  The Director of the Division of Taxation is authorized to enter into a written agreement with any person relating to the liability of such person, or of the person or estate for whom he acts, in respect of any State tax for any taxable period ending prior or subsequent to the date of such agreement. A closing agreement may be entered into in any case in which there appears to be an advantage in having the case permanently and conclusively closed, or if good and sufficient reasons are shown by the taxpayer for desiring a closing agreement and it is determined by the director that the State will sustain no disadvantage through consummation of such an agreement. L.1975, c. 387, s. 1, eff. March 3, 1976.
NJ Rev Stat § 54:53-2 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:53-2 - Agreement without any liability or series of agreements for single period; authorization

54:53-2. Agreement without any liability or series of agreements for single period; authorization  A closing agreement may be executed even though under the agreement the taxpayer is not liable for any tax for the period to which the agreement relates. There may be a series of closing agreements relating to the tax liability for a single period. L.1975, c. 387, s. 2, eff. March 3, 1976.
NJ Rev Stat § 54:53-3 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:53-3 - Relation to total tax liability or to one or more separate items

54:53-3. Relation to total tax liability or to one or more separate items  a. Closing agreements with respect to taxable periods ended prior to the date of the agreement may relate to the total tax liability of the taxpayer or to one or more separate items affecting the tax liability of the taxpayer. b. Closing agreements with respect to taxable periods ending subsequent to the date of the agreement may relate to one or more separate items affecting the tax liability of the taxpayer. L.1975, c. 387, s. 3, eff. March 3, 1976.