reglab/statecodes huggingface dataset:
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:50-6 - Service of notice

54:50-6. Service of notice
54:50-6. a. Any notice required to be given by the director pursuant to the State Tax Uniform Procedure Law, R.S.54:48-1 et seq., may be served personally or by mailing the same to the person for whom it is intended, addressed to such person at the address given in the last report filed by that person pursuant to the provisions of the State Tax Uniform Procedure Law, or of any State tax law, or if no report has been filed, then to such address as may be obtainable. The mailing of such notice shall be presumptive evidence of the receipt of the same by the person to whom it was addressed. A notice may at the prescription of the director include on its face a designation which shall identify the notice for purposes of communication.
b. An assessment notice pursuant to R.S.54:49-5, R.S.54:49-6 or R.S.54:49-7 shall contain the statements required pursuant to subsections a., b. and d. of section 8 of P.L.1992, c.175 (C.54:48-6).
c. An assessment notice pursuant to R.S.54:49-5, R.S.54:49-6 or R.S.54:49-7 shall include a statement of the reason for the assessment sufficient to inform a reasonable lay person of the statutory requirements which in the opinion of the director require the assessment, the actions or omissions of the taxpayer which require the assessment, or the nature of the insufficient documentary evidence, if any, which has prompted the assessment; including:
(1) in the case of an underpayment or failure of payment, a statement of the corresponding alleged correct amount and correct date of payment; and
(2) in the case of a failure to file a return, a statement of the alleged required filing date.
d. A refund determination notice pursuant to R.S.54:49-15 shall include the statement required pursuant to subsection c. of section 8 of P.L.1992, c.175 (C.54:48-6).
e. A final determination notice pursuant to R.S.54:49-18 shall include the statements required pursuant to subsections c. and e. of section 8 of P.L.1992, c.175 (C.54:48-6).
f. The lack of any statement otherwise required to be included with a notice pursuant to this section or the lack of any description otherwise required pursuant to subsection c. of this section shall not invalidate such notice.
Amended 1992,c.l75,s.15; 1993,c.331,s.2.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:50-6.1 - Notices of assessment, rights of taxpayers

54:50-6.1. Notices of assessment, rights of taxpayers
9. a. All notices of assessment related to final audit determination and "Notice and Demand for Payment of Tax" letters will be sent by registered or certified mail.
b. All taxpayers have the right to ask officers and employees of the Division of Taxation questions about:
(1) the State tax implications of any specific situation;
(2) the amount of any State tax liability and how it has been determined;
(3) any notice of underpayment or overpayment sent by the Division; and
(4) their responsibilities and rights as taxpayers.
When taxpayers contact the officers and employees of the Division of Taxation at any location, whether in person, by telephone or by letter, the Division of Taxation personnel will accurately answer their questions within a reasonable time period.
L.1992,c.175,s.9.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:50-7 - Commissioner's records; authentication; fee

54:50-7. Commissioner's records; authentication; fee
The commissioner shall keep a record of all his official acts and shall preserve copies of all rules, regulations, decisions and orders made by him. Copies of any rule, regulation, decision or order made by him and of any paper or papers filed in any office maintained by him in the administration of this subtitle or of any state tax law may be authenticated under his official seal and when so authenticated shall be evidence in all courts of this state of the same weight and force as the original thereof. For authenticating any such copy he shall be paid a fee of one dollar.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:50-12 - Definitions

54:50-12. Definitions
1. As used in P.L.1973, c.367 (C.54:50-12 et seq.):
a. "taxes" means all taxes, fees, penalties, and interest owing under any State tax law;
b. "foreign corporation" means any corporation other than a domestic corporation which is subject to taxation under any State tax law;
c. "business entity" means a corporation, partnership or limited liability company, whether organized under the laws of this State or under the laws of any other state or foreign jurisdiction, which is subject to taxation under any State tax law.
L.1973,c.367,s.1; amended 1995,c.279,s.22.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:50-13 - Merger, consolidations; dissolutions; conditions

54:50-13. Merger, consolidations; dissolutions; conditions
2. Until all taxes owing by it have been paid, or provided for as set forth in section 4 of P.L.1973, c.367 (C.54:50-15):
a. no domestic or foreign corporation shall merge or consolidate into a foreign corporation not authorized to transact business in this State; and
b. no domestic corporation shall dissolve and no domestic or foreign corporation shall distribute any of its assets in dissolution or liquidation to any shareholder unless
(1) one or more domestic corporations or foreign corporations authorized to transact business in this State are owners in the aggregate of 50% or more of all classes of such corporation's capital stock and, prior to such dissolution or distribution, all such holders of the corporation's capital stock jointly and severally undertake in writing to pay all such taxes on or before the date such taxes are payable; or
(2) such corporate action is pursuant to a plan of reorganization under which a domestic corporation or a foreign corporation authorized to transact business in this State has purchased, or is about to purchase, all, or substantially all, of the assets of such corporation in exchange for shares of its capital stock and has undertaken in writing to pay all such taxes on or before the date such taxes are payable; and
c. no business entity shall merge or consolidate into any other business entity other than a domestic business entity or a foreign business entity authorized to transact business in this State.
L.1973,c.367,s.2; amended 1995, c.279, s.23; 1997, c.139,s.23.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:50-14 - Certificates, various; Secretary of State's duties

54:50-14. Certificates, various; Secretary of State's duties
3. The Secretary of State shall not:
a. accept for filing a certificate of dissolution of a domestic corporation;
b. issue a certificate of withdrawal of a foreign corporation, unless such withdrawal is effected by its merger or consolidation into a domestic corporation or a foreign corporation authorized to transact business in this State;
c. accept for filing a certificate of merger or consolidation of a domestic corporation into a foreign corporation not authorized to transact business in this State; or
d. accept for filing a certificate of merger or consolidation of any business entity into any other business entity other than a domestic business entity or a foreign business entity authorized to transact business in this State;
unless the business entity files with the Secretary of State a certificate issued by the Director of the Division of Taxation dated not earlier than 45 days prior to the effective date of the business entity action evidencing that the business entity's taxes have been paid or provided for.
L.1973,c.367,s.3; amended 1995, c.279, s.24; 1997, c.139, s.24.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:50-15 - Issuance of tax certificate

54:50-15. Issuance of tax certificate
4. The Director of the Division of Taxation shall, upon application, issue a certificate evidencing that a business entity's taxes have been paid or provided for if:
a. In his judgment the amount which has been deposited or paid on account by the business entity is adequate to cover estimated taxes up to the date of the relevant business entity action; or
b. In a case in which the action taken or proposed to be taken is one of the exceptions specified in paragraph (1) or (2) of subsection b. of section 2 of P.L.1973, c.367 (C.54:50-13), the application for such certificate is accompanied by
(1) An opinion signed by an attorney-at-law of the State of New Jersey, who states that he is familiar with the facts of the transaction and that the requirements for such exception have been met and
(2) The written undertaking of the corporation or corporations assuming the tax liability; or
c. The application for such certificate is accompanied by
(1) A written undertaking from another business entity authorized to transact business in this State, to pay all taxes of the applicant business entity on or before the date such taxes are payable and
(2) A certification that the business entity making such undertaking has a net worth or capital, as the case may be, not less than 10 times the amount of all taxes paid by the applicant business entity during the last complete year in which it filed tax returns with the State of New Jersey.
The Director of the Division of Taxation shall be entitled to receive as a fee for the issuance of such certificate the sum of $25.00.
L.1973,c.367,s.4; amended 1987,c.76,s.14; 1995,c.279,s.25.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:50-16 - Required evidence

54:50-16. Required evidence
5. The Director of the Division of Taxation may require, as a condition of issuing a certificate evidencing that a business entity's taxes have been paid or provided for, evidence by affidavit or otherwise that any foreign business entity not qualified to transact business in this State, which is a party to the transaction causing the business entity to seek such a certificate, has paid all taxes, if any, owing by it.
L.1973,c.367,s.5; amended 1995,c.279,s.26.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:50-17 - Undertaking, certification executed under oath

54:50-17. Undertaking, certification executed under oath
6. Any written undertaking or certificate to be filed by a business entity with the Director of the Division of Taxation as provided in P.L.1973, c.367 (C.54:50-12 et seq.) shall be executed under oath on its behalf by its president, vice president, treasurer, partner, member or manager.
L.1973,c.367,s.6; amended 1995,c.279,s.27.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:50-18 - Personal liability for violations or false certification

54:50-18. Personal liability for violations or false certification
7. Any officer, director, partner, member or manager of a business entity who is instrumental in a business entity violating section 2 of P.L.1973, c.367 (C.54:50-13), or in a business entity filing any certification under paragraph (2) of subsection c. of section 4 of P.L.1973, c.367 (C.54:50-15) which is materially false, shall be personally liable for payment of the business entity's taxes, if such taxes are not paid by the taxpayer business entity, or by the business entity which has undertaken to pay them, when due and payable. The amount of such personal liability shall be recoverable by the State in any court of competent jurisdiction and the Director of the Division of Taxation shall have such additional remedies for the enforcement of such personal liability as may be available under any law of this State.
L.1973, c.367, s.7; amended 1995,c.279,s.28.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:50-19 - Repeals

54:50-19. Repeals
Section 12 of the Corporation Business Tax Act (C. 54:10A-12) and R.S. 54:50-11 are repealed.
L.1973, c. 367, s. 8, eff. Jan. 7, 1974.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:50-20 - Tax preparer to sign return, provide tax identification number

54:50-20. Tax preparer to sign return, provide tax identification number
A person who is a tax preparer with respect to any State tax return or claim for refund, shall sign the return or claim and provide the tax identification number assigned to the preparer or his employer or both as provided for in section 6109 of the federal Internal Revenue Code of 1986 (26 U.S.C. s. 6109), as amended.
As used in this section, "tax preparer" means any person who prepares for compensation, or who employs one or more persons to prepare for compensation, any return of tax or claim for refund under Title 54 of the Revised Statutes or Title 54A of the New Jersey Statutes. For purposes of this section, the preparation of a substantial portion of a return or claim for refund shall be treated as if it were the preparation of such return or claim for refund.
Any tax preparer who fails to sign a return or claim or provide the assigned tax identification number shall be liable for a $25.00 penalty for each such failure.
L. 1987, c. 76, s. 61.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:50-21 - Failure to follow provisions of State Tax Uniform Procedure Law

54:50-21. Failure to follow provisions of State Tax Uniform Procedure Law
The failure to do any act required to be done by or under the provisions of the State Tax Uniform Procedure Law, R.S. 54:48-1 et seq., shall be deemed an act committed in part at the office of the Director of the Division of Taxation in Trenton. The certificate of the director, to the effect that any act required to be done by or under the provisions of the State Tax Uniform Procedure Law has not been done, shall be prima facie evidence that such act has not been done.
L. 1987, c. 76, s. 62.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:50-22 - Reproduction admissible in evidence

54:50-22. Reproduction admissible in evidence
If the Division of Taxation, in the regular course of business or activity has kept or recorded any State tax return, report, application, payment, memorandum, writing, entry, print, representation or combination thereof, or any act, transaction, occurrence, or event, and in the regular course of business has caused any or all of the same to be recorded, copied, or reproduced by any photographic, photostatic, microfilm, micro-card, miniature photographic, or other process which accurately reproduces or forms a durable medium for so reproducing the original, the original may be destroyed in the regular course of business. Such reproduction, when satisfactorily identified, shall be admissible in evidence as the original in any judicial or administrative proceeding, whether or not the original exists or is available, and an enlargement or facsimile of the reproduction shall be likewise admissible in evidence if the original reproduction is in existence and available for inspection under the direction of the court. The introduction of a reproduced record, enlargement, or facsimile into evidence shall not preclude the admission into evidence of the original. This section shall not be construed to exclude from introduction into evidence any document or copy thereof which is otherwise admissible under the New Jersey Rules of Evidence.
L. 1987, c. 76, s. 63.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:50-23 - Write off of debts classified uncollectible

54:50-23. Write off of debts classified uncollectible
The Director of the Division of Taxation may write off those tax debts that are classified as uncollectible arising from the nonpayment of any State tax, penalty, interest or fee imposed for the cost of collection in compliance with generally accepted accounting principles. The term "debts that are classified as uncollectible" shall be defined by regulation promulgated by the Director of the Division of Taxation and adopted with the approval of the State Treasurer.
L. 1987, c. 76, s. 64.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:50-24 - Definitions relative to State agency information.

54:50-24 Definitions relative to State agency information.
1. As used in this act:
"Business entity" means any person, including but not limited to an individual who is a sole proprietor, that uses a license to conduct or operate a trade, business, occupation or profession in the State, other than as an employee, and that may be subject to State taxes on business related income;
"Director" means the Director of the Division of Taxation in the Department of the Treasury;
"License" means the whole or part of any State agency permit, certificate, approval, registration, charter or similar form of permission to engage in a profession, trade, business or occupation and any notification required to be made to any State agency that a profession, trade, business or occupation is being engaged in or is expected to be commenced; provided however, that "license" shall not include any original charter or certificate of incorporation granted by any State agency;
"Person" means an individual, partnership, society, association, firm, joint stock company, corporation, estate, receiver, trustee, assignee, referee, or any other entity acting in a fiduciary or representative capacity, whether appointed by a court or otherwise, or any entity that is a combination of the entities set forth herein;
"S corporation" means a corporation included in the definition of an "S corporation" pursuant to section 1361 of the federal Internal Revenue Code of 1986, 26 U.S.C. s.1361;
"State agency" means the Judicial, Legislative or Executive branch of the State of New Jersey, including but not limited to any department, board, bureau, commission, division, office, council, agency, or instrumentality thereof, or independent agency, public authority or public benefit corporation; and
"State tax indebtedness" means the amount of State tax, interest, penalties, and any related fees owed by a person, including any statutory fee for the cost of collection imposed pursuant to section 8 of P.L.1987, c.76 (C.54:49-12.1), to the director.
L.1995,c.158,s.1; amended 2004, c.58, s.1.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:50-25 - Information required by State agency

54:50-25. Information required by State agency
2. Notwithstanding any other provision of law, each State agency, as part of the procedure for granting, renewing, amending, supplementing, or reinstating the license of any person, or at the time the State agency contracts to purchase or purchases goods or services or leases real or personal property from any person, or contracts for the construction, alteration or renovation of real property, including the construction or repair of highways, roads, streets or similar projects, shall require each person to provide to the State agency that person's federal social security number or federal taxpayer identification number, or both numbers when the person has both numbers, or, where the person does not have a federal social security number or federal taxpayer identification number, the reason why such person does not have that number. The numbers or reasons shall be obtained by such agency as part of the administration of the taxes administered by the Director of the Division of Taxation for the purpose of establishing the identification of persons affected by such taxes.
Whenever a partnership or S corporation is under contract with a State agency, the partnership or S corporation shall provide to the State agency for each partner of the partnership or shareholder of the S corporation the federal social security number or federal taxpayer identification number, or both when the partner or shareholder has both numbers, or, when the partner or shareholder does not have either number, the reason or reasons why the partner or shareholder does not have either number. The partnership or S corporation shall identify the share of ownership attributable to each partner or shareholder whenever the partnership or S corporation is required to furnish the federal social security number of each partner or shareholder, or federal taxpayer identification number of each partner or shareholder, or both, if applicable under this section, or when the partner or shareholder does not have either number.
L.1995,c.158,s.2.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:50-26 - Information furnished by State agency.

54:50-26 Information furnished by State agency.
3. a. Notwithstanding any other provision of law, a State agency shall, upon request of the director, furnish the following information with respect to each person covered by this act:
(1) business name or the name under which the applicant for a license or licenses will be licensed or is licensed;
(2) business address or whatever type of address the State agency requires from the applicant for a license or the licensee to furnish to the agency including an Internet address;
(3) federal social security number or federal taxpayer identification number, or both numbers when the person has both numbers, or the reason or reasons, furnished by the person, why the person does not have either number; and
(4) as to holders of licenses, but not pending applicants for licenses, the information, if any, upon which the State agency has identified that a licensee is a business entity.
b. The reports of information required under subsection a. of this section shall be submitted on a compatible magnetic tape file or in some other form which is mutually acceptable to the State agency and the director. Information as to current licensees shall be submitted to the director within the time prescribed in the director's request, or at such other mutually agreeable time.
L.1995,c.158,s.3; amended 2004, c.58, s.2.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:50-26.1 - Preliminary notice to business entity.

54:50-26.1 Preliminary notice to business entity.
3. If the director does not already possess the information set forth in paragraph (3) of subsection a. of section 3 of P.L.1995, c.158 (C.54:50-26) as to a licensee, the director shall send a preliminary notice to each person identified as a business entity by a State agency as a result of an initial request by the director, requesting verification, in a manner to be prescribed by the director, of the business name, business address and federal social security number or federal taxpayer identification number. If no federal social security number or federal taxpayer identification number was provided to the director by the State agency, the preliminary notice shall require a person identified as a business entity by a State agency to provide such information to the director, pursuant to the authority under 42 U.S.C. s.405(c)(2)(C)(i). The preliminary notice shall advise that person that the information required under section 3 of P.L.1995, c.158 (C.54:50-26) has been provided to the director for purposes of reviewing the person's compliance with appropriate State tax laws, as a condition to the continued licensing of the person by the State agency, and to update or correct, as necessary, the tax records and files of the director. The director shall forward a preliminary notice only after the initial request has been made to a State agency for the information required by section 3 of P.L.1995, c.158.
L.2004,c.58,s.3.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:50-26.2 - Responsibility of State agency concerning identification of licensees.

54:50-26.2 Responsibility of State agency concerning identification of licensees.
4. It shall be the responsibility of a State agency to require federal social security numbers and federal taxpayer identification numbers, as appropriate, from its licensees for the purpose of State tax administration and to provide appropriate notice of the requirements of this section for all requests by the director for such information that occur after the initial request by the director pursuant to section 3 of P.L.2004, c.58 (C.54:50-26.1) for the information required from licensees that the State agency has identified as a business entity.
L.2004,c.58,s.4.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:50-27 - Information, report not government record, confidentiality.

54:50-27 Information, report not government record, confidentiality.
4. Notwithstanding any other provision of law, the information and report to be furnished by the State agency to the director shall not constitute a public record under P.L.1963, c.73 (C.47:1A-1 et seq.) or any court decision, or a government record subject to access pursuant to P.L.2001, c.404, and shall not otherwise be open to the public for inspection. The information and report furnished by any State agency under the provisions of this act shall be a record or file subject to the provisions of R.S.54:50-8 and R.S.54:50-9.
L.1995,c.158,s.4; amended 2004, c.58, s.6.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:50-29 - Authority to sell, transfer, assign right, title, interest in State tax indebtedness, taxpayer rights.

54:50-29 Authority to sell, transfer, assign right, title, interest in State tax indebtedness, taxpayer rights.
1. a. The State Treasurer shall have the authority to sell, transfer or assign all right, title and interest in any State tax indebtedness and lien represented by any certificate of debt including any statutory fee for the cost of collection imposed pursuant to section 8 of P.L.1987, c.76 (C.54:49-12.1), issued pursuant to R.S.54:49-12 to any person for a fair, adequate and reasonable consideration; provided however, that the underlying State tax indebtedness and lien represented by the certificate is fixed and constitutes a final determination of the Director of the Division of Taxation not subject to protest or appeal pursuant to the provisions of the State Tax Uniform Procedure Law, R.S.54:48-1 et seq.
b. After a sale pursuant to this section and for the purpose of the proper administration of this section and to prevent untimely protests or appeals of the underlying tax indebtedness, it shall be presumed that the tax indebtedness is fixed and constitutes a final determination of the director not subject to protest or appeal unless the taxpayer or the taxpayer's authorized representative can establish by clear and convincing evidence that the contrary is true. If the taxpayer contests the underlying tax indebtedness after the sale, transfer or assignment of the State tax indebtedness and lien represented by any certificate of debt, then the taxpayer shall first file a protest with the director pursuant to R.S.54:49-18 before bringing an appeal to the tax court pursuant to chapter 51A of Title 54 of the Revised Statutes; provided however, that the director shall be joined as the primary party in interest with the person to whom the State tax indebtedness and lien has been sold, transferred or assigned in any action or proceeding brought to challenge the underlying tax indebtedness. The director shall advise by written notice the clerk of the court which has entered the certificate on its record of docketed judgments that the sale, transfer or assignment has been made in the name and address of the purchaser. Thereupon, the clerk shall, without cost, enter a notation of the sale and the name and address of the purchaser in the record of docketed judgments. This written notice shall also be given by the director to the taxpayer in accordance with R.S.54:50-6.
L.1998,c.39,s.1.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:50-30 - Sale, transfer, assignment to highest bidder.

54:50-30 Sale, transfer, assignment to highest bidder.
2. All sales, transfers or assignments of indebtedness and liens represented by certificates of debt shall be to the highest bidder after public advertisement for bids therefor. Specifications and invitations for bids shall permit such full and free competition as is consistent with what will be most advantageous to the State based upon a present value analysis taking into account the likelihood of the State collecting the indebtedness within a reasonable time and other factors as the State Treasurer may determine. Notice for bids shall be in such manner selected by the State Treasurer as will best give notice thereof to bidders and shall be sufficiently in advance of the sales, transfers or assignment to promote competitive bidding. Any or all bids may be rejected if the State Treasurer determines that it is in the public interest to do so.
L.1998,c.39,s.2.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:50-31 - Entitlement to remedies.

54:50-31 Entitlement to remedies.
3. The purchaser, transferee or assignee of any State tax indebtedness and lien represented by a certificate of debt shall be entitled to exercise all the remedies and may take all of the proceedings for the collection of the indebtedness represented by the certificate that are available pursuant to the laws of this State to any judgment creditor, and shall be entitled to the same priority as the State may have respecting the certificate and underlying indebtedness and lien. Interest shall accrue at the rate provided by R.S.54:49-3.
L.1998,c.39,s.3.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:50-32 - Provision of taxpayer information, confidentiality.

54:50-32 Provision of taxpayer information, confidentiality.
4. Notwithstanding the provisions of subsection a. of R.S.54:50-8 to the contrary, the Director of the Division of Taxation may provide the purchaser, transferee or assignee of the indebtedness and lien represented by the certificate of debt such taxpayer information as is necessary for the purchaser to collect the indebtedness represented by the certificate, provided that such disclosure is not contrary to the provisions of subsection (a) of section 26 of the federal Internal Revenue Code of 1986, 26 U.S.C. s.6103 or other State or federal law. Such purchaser, transferee or assignee and its employees shall be specifically subject to the confidentiality provisions of R.S.54:50-8; and the purchaser shall furnish the director with the affidavit of each of its principals and employees in which each such principal and employee shall acknowledge receipt of a copy of the confidentiality provisions of the State Tax Uniform Procedure Law, R.S.54:48-1 et seq., understanding of the obligation to maintain, and agreement to maintain, the confidentiality of taxpayer information, and awareness that violation of the confidentiality provisions is punishable by law.
L.1998,c.39,s.4.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:50-33 - Warrant of satisfaction.

54:50-33 Warrant of satisfaction.
5. The purchaser, transferee or assignee of the indebtedness and lien represented by the certificate of debt shall promptly file any warrant of satisfaction with the clerk, and such warrant of satisfaction shall be recorded in the office of any recording officer in which such certificate has been filed.
L.1998,c.39,s.5.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:50-34 - Deposit of proceeds.

54:50-34 Deposit of proceeds.
6. All proceeds received by the State Treasurer from the sale, transfer or assignment of State tax indebtedness and lien represented by certificates of debt pursuant to sections 1 through 5 of P.L.1998, c.39 (C.54:50-29 through C.54:50-33) shall be deposited in the designated fund, if any, as may be provided by law for deposit of the proceeds collected pursuant to the State tax under which the indebtedness arises, including but not limited to the indebtedness pursuant to the "New Jersey Gross Income Tax Act," N.J.S.54A:1-1 et seq., the proceeds of which sale, transfer or assignment of indebtedness and lien shall be deposited to the Property Tax Relief Fund established pursuant to N.J.S.54A:9-25.
L.1998,c.39,s.6.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:50-35 - Authority of director.

54:50-35 Authority of director.
7. The Director of the Division of Taxation is authorized to promulgate regulations and take other necessary or useful measures for the purpose of efficiently administering sections 1 through 6 of this act, securing the largest possible revenue for the State, ensuring the integrity of the collection program and assuring fairness to taxpayers.
L.1998,c.39,s.7.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:50-36 - Immunity from damages.

54:50-36 Immunity from damages.
8. Under no circumstances shall any purchaser, transferee, or designee have any legal recourse against the State or its officers or employees for any damages of any sort whatsoever that might arise on account of or in connection with any sale, transfer or assignment made or proposed to be made pursuant to the provisions of sections 1 through 7 of P.L.1998 , c.39 (C.54:50-29 through C.54:50-35).
L.1998,c.39,s.8.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:50-40 - Definitions regarding certain tax, fee, and business registration requirement exclusions

54:50-40. Definitions regarding certain tax, fee, and business registration requirement exclusions
1. As used in P.L.2019, c.7 (C.54:50-40 et seq.):
"Critical infrastructure" means property and equipment owned or used by communication networks, electric generation, transmission, and distribution systems, gas distribution systems, water pipelines and related support facilities that service multiple customers and residents including, but not limited to, real and personal property such as buildings, offices, lines, poles, pipes, structures, and equipment;
"Declared disaster or emergency" means a disaster or emergency event for which a Governor's State of Emergency Proclamation is issued or for which a Presidential Declaration of a Major Disaster or Emergency is issued;
"Director" means the Director of the Division of Taxation in the Department of the Treasury;
"Disaster or emergency related work" means repairing, renovating, installing, building, rendering services, or other business activities that relate to critical infrastructure damaged, impaired, or destroyed by the declared disaster or emergency;
"Disaster period" means a period beginning 10 days before the first day of the Governor's proclamation or the President's declaration, whichever occurs first, and ending 60 days after the end of the declared disaster or emergency period;
"Home state" means the state, or other jurisdiction, in which an out-of-State business maintains its principal place of business or, in the case of an out-of-State employee, the principal location where the employee engages in his or her professional practice;
"Out-of-State business" means a business entity that does not have a physical presence in this State and does not otherwise engage in business activity or do business in this State, but whose services are requested by a business that is registered to do business in this State or by a State or local government for purposes of performing disaster or emergency related work in this State, provided that an out-of-State business also includes a business entity that is affiliated with the business that is registered to do business in this State solely through common ownership and provided further that the out-of-State business does not have a physical presence in this State, does not engage in activities in this State, is not doing business in this State, and does not have registration or tax filing obligations, other than being included in a combined return as a non-taxable member pursuant to section 18 of P.L.2018, c.48 (C.54:10A-4.6), in this State prior to the declared disaster or emergency; and
"Out-of-State employee" means an employee who does not work in this State, except for disaster or emergency related work on critical infrastructure during the disaster period.
L.2019, c.7, s.1.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:50-41 - Out-of-State businesses and employees performing disaster or emergency related work; taxation, registration, licensing

54:50-41. Out-of-State businesses and employees performing disaster or emergency related work; taxation, registration, licensing
2. a. An out-of-State business that conducts operations within this State for purposes of performing disaster or emergency related work during the disaster period shall not be considered to have established a level of physical presence or engaged in business activities at a level that is sufficient to require that out-of-State business to:
(1) register, file, and report and pay State or local taxes or fees that require the filing of a New Jersey tax return, including but not limited to employer withholding and unemployment insurance; or
(2) require that out-of-State business, or its out-of-State employees, to be subject to any State or local licensing or registration requirements, including but not limited to all State and local business licensing and registration requirements; provided, however, that the out-of-State business, or its out-of-State employees, shall be duly licensed, or otherwise legally authorized to engage in the activity, in the applicable home state.
For purposes of this section: for any exempted State or local tax imposed on or measured by net or gross income or receipts, all activity of the out-of-State business conducted in this State related to the declared disaster or emergency, in accordance with P.L.2019, c.7 (C.54:50-40 et seq.), shall be disregarded for any filing requirements for that tax, including the filing required for a unitary or combined group of which the out-of-State business may be a part.
b. An out-of-State employee shall not be considered to have established residency or a physical presence or engaged in business activities in this State that are sufficient to require that out-of-State employee or that out-of-State employee's employer to report and pay State or local income taxes that require the filing of a New Jersey tax return, or to report and pay any other State or local tax or fee that requires the filing of a New Jersey tax return, during the disaster period. This includes any related employer withholding and reporting and payment obligations imposed by the State or a local government.
L.2019, c.7, s.2.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:50-42 - Payment of State and local transaction taxes, fees; exception

54:50-42. Payment of State and local transaction taxes, fees; exception
3. An out-of-State business or out-of-State employee shall be required to pay State and local transaction taxes and fees including, but not limited to, fuel taxes, sales and use taxes on receipts from sales of goods and services subject to sales and use taxes, hotel and motel occupancy taxes and fees, and motor vehicle rental taxes and fees that the out-of-State business or the out-of-State employee purchases for use or consumption in this State during the disaster period, unless those transactions are otherwise exempt, excluded, or not subject to a State or local tax or fee during the disaster period.
L.2019, c.7, s.3.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:50-43 - Out-of-State business and employees remaining after disaster period; taxes

54:50-43. Out-of-State business and employees remaining after disaster period; taxes
4. An out-of-State business or out-of-State employee remaining in this State after the disaster period shall be subject to the State's normal standards for establishing physical presence or residency, engaging in business activity, and doing business in this State, and shall be responsible for any ensuing State or local tax liabilities or requirements of the business or an employee of the business.
L.2019, c.7, s.4.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:50-44 - Written statement of out-of-State business

54:50-44. Written statement of out-of-State business
5. a. An out-of-State business that enters this State shall, not later than 45 days after the date the out-of-State business enters this State, provide a written statement to the director indicating that the out-of-State business is doing business in this State for purposes of performing disaster or emergency related work, which written statement shall include the name of the business, the state of the business's domicile, the principal address of the business, the business's federal tax identification number, the date of the business's entry into this State, and the business's contact information.
b. A business that is registered to do business in this State shall provide a written statement that includes the information required to be provided to the director in accordance with subsection a. of this section for each out-of-State business affiliate that enters this State for purposes of performing disaster or emergency related work. The written notification provided to the director also shall include contact information for the business that is registered to do business in this State, and shall be provided to the director by the business that is registered to do business in this State not later than 30 days after the date the out-of-State business enters this State.
c. The written statement and any information required to be provided to the director by an out-of-State business or by a business that is registered to do business in this State, on behalf of an affiliate, shall be a public or government record for purposes of P.L.1963, c.73 (C.47:1A-1 et seq.) and P.L.2001, c.404 (C.47:1A-5 et al.), and shall be open to the public for inspection. The written statement and any information required to be provided to the director shall not be a confidential or privileged record or file of the director subject to the provisions of R.S.54:50-8 and R.S.54:50-9.
L.2019, c.7, s.5.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:50-45 - Compliance with registration, licensing, and filing requirements

54:50-45. Compliance with registration, licensing, and filing requirements
6. An out-of-State business or an out-of-State employee that maintains a physical presence in this State or engages in business activity in this State after the disaster period shall comply with all State and local business registration requirements and all licensing and filing requirements ensuing as a result of establishing the required business presence or residency in this State.
L.2019, c.7, s.6.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:50-46 - Rules, regulations

54:50-46. Rules, regulations
7. 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 adopt immediately upon filing with the Office of Administrative Law such rules and regulations as the director determines to be necessary and appropriate to effectuate the purposes of P.L.2019, c.7 (C.54:50-40 et seq.), which rules and regulations shall be effective for a period not to exceed 360 days following the effective date of P.L.2019, c.7 (C.54:50-40 et seq.) and may thereafter be amended, adopted, or readopted by the director in accordance with the requirements of P.L.1968, c.410 (C.52:14B-1 et seq.).
L.2019, c.7, s.7.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:50-48 - Adjustment reports, federal taxable income, general.

54:50-48 Adjustment reports, federal taxable income, general.
7. Reporting Adjustments to Federal Taxable Income - General Rule. Except in the case of final federal adjustments that are required to be reported by a partnership and its partners using the procedures in section 8 of P.L.2022, c.133 (C.54:50-49), and final federal adjustments required to be reported for federal purposes in the partnership return for the adjustment year, a taxpayer shall report and pay any New Jersey Gross Income Tax or New Jersey Corporation Business Tax due with respect to final federal adjustments arising from an audit or other action by the Internal Revenue Service or reported by the taxpayer on a timely filed amended federal income tax return, including a return or other similar report filed pursuant to section 6225(c)(2) of the federal Internal Revenue Code (26 U.S.C. s.6225(c)(2)), or federal claim for refund by filing a federal adjustments report with the Division of Taxation for the reviewed year and, if applicable, paying the additional New Jersey Gross Income Tax or New Jersey Corporation Business Tax owed by the taxpayer no later than 180 days after the final determination date.
L.2022, s.133, s.7.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:50-50 - Assessment, additional tax, interest, penalties.

54:50-50 Assessment, additional tax, interest, penalties.
9. Assessments of Additional New Jersey Tax, Interest, and Penalties Arising from Adjustments to Federal Taxable Income - Statute of Limitations
a. The division shall assess additional tax, interest, and penalties arising from final federal adjustments arising from an audit by the Internal Revenue Service, including a partnership-level audit, or reported by the taxpayer on an amended federal income tax return or as part of an administrative adjustment request by the following dates:
(1) Timely Reported Federal Adjustments. If a taxpayer files with the division a Federal Adjustments Report or an amended New Jersey Form 1065 or amended New Jersey Corporation Business Tax return as required within the period specified in section 7 or 8 of P.L.2022, c.133 (C.54:50-48 or C.54:50-49), the division may assess any amounts, including in-lieu-of amounts, taxes, interest, and penalties arising from those federal adjustments if the division issues a notice of the assessment to the taxpayer no later than:
(a) The expiration of the limitations period specified in N.J.S.54A:9-4 and N.J.S.54:49-6; or
(b) The expiration of the one-year period following the date of filing with the division of the federal adjustments report.
b. Untimely Reported Federal Adjustments. If the taxpayer fails to file the Federal Adjustments Report within the period specified in section 7 or 8 of P.L.2022, c.133 (C.54:50-48 or C.54:50-49), as appropriate, or the Federal Adjustments Report filed by the taxpayer omits final federal adjustments or understates the correct amount of tax owed, the division may assess amounts or additional amounts including in-lieu-of amounts, taxes, interest, and penalties arising from the final federal adjustments, if it mails a notice of the assessment to the taxpayer by a date which is the latest of the following:
(1) The expiration of the limitations period specified in N.J.S.54A:9-4 and N.J.S.54:49-6; or
(2) The expiration of the two-year period following the date the Federal Adjustments Report was filed with the division; or
(3) Absent fraud, the expiration of the six-year period following the final determination date.
L.2022, s.133, s.9.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:50-51 - Estimated payments, pending audit.

54:50-51 Estimated payments, pending audit.
10. Estimated New Jersey Tax Payments During the Course of a Federal Audit
A taxpayer may make estimated payments to the division, following the process prescribed by the division, of the New Jersey Gross Income Tax or Corporation Business Tax expected to result from a pending Internal Revenue Service audit, prior to the due date of the Federal Adjustments Report, without having to file the report with the division. The estimated tax payments shall be credited against any tax liability ultimately found to be due to New Jersey ("Final New Jersey Tax Liability") and will limit the accrual of further statutory interest on that amount. If the estimated tax payments exceed the final tax liability and statutory interest ultimately determined to be due, the taxpayer is entitled to a refund or credit for the excess, provided the taxpayer files a Federal Adjustments Report or claim for refund or credit of tax no later than one year following the final determination date.
L.2022, s.133, s.10.