reglab/statecodes huggingface dataset:
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:50-52 - Tax refund, credit claims, federal adjustments.

54:50-52 Tax refund, credit claims, federal adjustments.
11. Claims for Refund or Credits of Tax Arising from Final Federal Adjustments Made by the IRS
a. Except for final federal adjustments required to be reported for federal purposes in the partnership return for the adjustment year, a taxpayer may file a claim for refund or credit of tax arising from federal adjustments made by the Internal Revenue Service on or before the later of:
(1) The expiration of the last day for filing a claim for refund or credit of New Jersey tax, including any extensions; or
(2) One year from the date a Federal Adjustments Report prescribed in section 7 or 8 of P.L.2022, c.133 (C.54:50-48 or C.54:50-49), as applicable, was due to the division, including any extensions pursuant to this section.
b. The Federal Adjustments Report shall serve as the means for the taxpayer to report additional tax due, report a claim for refund or credit of tax, and make other adjustments, including to its net operating losses, resulting from adjustments to the taxpayer's federal taxable income.
L.2022, s.133, s.11.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:50-53 - Adjustments after expiration, time extension.

54:50-53 Adjustments after expiration, time extension.
12. Scope of Adjustments and Extensions of Time.
a. Unless otherwise agreed in writing by the taxpayer and the division, any adjustments by the division or by the taxpayer made after the expiration of the N.J.S.54A:9-4, N.J.S.54A:9-8, R.S.54:49-3, or R.S.54:49-14 are limited to changes to the taxpayer's tax liability arising from federal adjustments.
b. The time periods provided for in this section may be extended:
(1) Automatically, upon written notice to the division, by 60 days for an audited partnership or tiered partner which has 10,000 or more direct partners; or
(2) By written agreement between the taxpayer and the division as set forth by the director.
c. Any extension granted for filing the Federal Adjustments Report extends the last day prescribed by law for assessing any additional tax arising from the adjustments to federal taxable income and the period for filing a claim for refund or credit of taxes.
L.2022, s.133, s.12.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:51A-1 - Review of judgment, action or determination of county board of taxation

54:51A-1. Review of judgment, action or determination of county board of taxation
54:51A-1. Review of judgment, action or determination of county board of taxation. a. Any party who is dissatisfied with the judgment, action or determination of the county board of taxation may seek review of that judgment, action or determination in the Tax Court by filing a complaint in the Tax Court, pursuant to rules of court.
b. At the time that a complaint has been filed with the Tax Court seeking review of judgment of county tax boards, all taxes or any installments thereof then due and payable for the year for which review is sought must have been paid. Notwithstanding the foregoing, the Tax Court may relax the tax payment requirement and fix such terms of payments as the interests of justice may require.
c. If the Tax Court shall determine that the appeal to the county board of taxation has been (1) withdrawn at the hearing, or previously thereto in writing by the appellant or his agent; (2) dismissed because of appellant's failure to prosecute the appeal at a hearing called by the county tax board; (3) settled by mutual consent of the taxpayer and assessor of the taxing district, there shall be no review. This provision shall not preclude a review by the Tax Court in the event that the appeal was "dismissed without prejudice" by the county board of taxation.
L.1983, c.45, s.54:51A-1; amended 1999, c.208, s.13.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:51A-2 - Direct appeal to tax court in certain cases

54:51A-2. Direct appeal to tax court in certain cases
54:51A-2. Direct appeal to tax court in certain cases. Where any taxpayer or taxing district shall file a direct appeal to the Tax Court pursuant to R.S.54:3-21, a copy of the complaint shall also be filed with the assessor and the clerk of the taxing district, who shall forthwith notify the collector and all other municipal officials as the governing body shall direct of the content thereof.
L.1983, c.45, s. 54:51A-2; amended 1999,c.208,s.14.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:51A-3 - Exemption of Class 3B (Farm Qualified) and Class 15D, E and F (Exempt Property) from provisions of subsection b. of R.S.54:51A-1

54:51A-3. Exemption of Class 3B (Farm Qualified) and Class 15D, E and F (Exempt Property) from provisions of subsection b. of R.S.54:51A-1
54:51A-3. Exemption of Class 3B (Farm Qualified) and Class 15D, E and F (Exempt Property) from provisions of subsection b. of R.S.54:51A-1. Class 3B (Farm Qualified) and Classes 15A, B, C, D, E and F (Exempt Property as defined in R.S.54:4-52) in appeal where a statutory qualification is the subject of the appeal are exempt from those provisions contained in subsection b. of R.S.54:51A-1.
L.1983, c.45, s.54:51A-3; amended 1999, c.208, s.15.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:51A-5 - Service of copies of complaint, copies of judgment, notices and notice of withdrawal or dismissal of complaint

54:51A-5. Service of copies of complaint, copies of judgment, notices and notice of withdrawal or dismissal of complaint
a. Except as provided in R.S. 54:51A-1, a copy of the complaint shall be served by the plaintiff upon the county board of taxation whose judgment is the subject of the review, or its county tax administrator, and upon the assessor and the clerk of the taxing district, who shall forthwith notify the collector and such other municipal officials as the governing body shall direct of the content thereof. Service of the copies shall be evidenced by affidavit upon the original complaint filed with the tax court or service thereon acknowledged. A copy of each judgment of the tax court, whether of affirmance, reversal, modification or otherwise, shall be sent to the taxpayer and, at the same time, to the assessor and the clerk of the taxing district, who shall forthwith notify the collector and the county tax administrator of the county in which said taxing district is situated. The tax court shall also give prompt notice to the taxpayer and, at the same time, to the assessor and the clerk of the taxing district, who shall forthwith notify the collector and the county tax administrator of the county in which the taxing district is situated, of the withdrawal or dismissal of the complaint filed with the tax court.
b. A copy of a complaint seeking review of a county equalization table pursuant to R.S. 54:51A-4a. shall be served upon the County Board of Taxation and upon the Chief Executive Officer and the Clerk of the Board of Chosen Freeholders of the county and upon the clerk of every taxing district in the county for which an equalization table is sought to be reviewed and upon the Attorney General.
c. Copies of complaints seeking review of State equalization tables pursuant to R.S. 54:51A-4b. and c. shall be served upon the Director of the Division of Taxation and upon the Attorney General.
L.1983, c. 45, s. 54:51A-5, eff. Jan. 28, 1983.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:51A-6 - Judgment revising taxable value of property; reduction of value; applicability of section

54:51A-6. Judgment revising taxable value of property; reduction of value; applicability of section
54:51A-6. a. Whenever the tax court is satisfied by the proofs that the ratio of the assessed valuation of the subject property to its true value exceeds the upper limit or falls below the lower limit of the common level range, it shall enter judgment revising the taxable value of the property by applying the average ratio to the true value of the property except as hereinafter provided.
b. If the average ratio is below the county percentage level and the ratio of the assessed value of the subject property to its true value exceeds the county percentage level, the tax court shall enter judgment revising the taxable value of the property by applying the average ratio to the true value of the property.
c. If both the average ratio and the ratio of the assessed value of the subject property to its true value exceed the county percentage level, the tax court shall enter judgment revising the taxable value of the property by applying the county percentage level to the true value of the property.
d. The provisions of this section shall not apply to any proceeding to review an assessment of real property taken with respect to the tax year in which the taxing district shall have completed and put into operation a district-wide revaluation program approved by the Director of the Division of Taxation pursuant to P.L.1971, c. 424 (C. 54:1-35.35 et seq.), district-wide reassessment program, compliance plan, or other form of municipal-wide assessment review that requires the revision of all property assessments to current market value, that is approved by the county board of taxation pursuant to R.S.54:4-23.
L.1983, c. 45, s. 54:51A-6, eff. Jan. 28, 1983; amended 2021, c.136, s.4.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:51A-7 - Correction of errors

54:51A-7. Correction of errors
The tax court may, upon the filing of a complaint at any time during the tax year or within the next 3 tax years thereafter, by a property owner, a municipality or a county board of taxation, enter judgment to correct typographical errors, errors in transposing, and mistakes in tax assessments, provided that such complaint shall set forth the facts causing and constituting the error or errors and mistake or mistakes, or either thereof sought to be corrected and that such facts be verified by affidavits submitted by the plaintiff. The tax court shall not consider under this section any complaint relating to matters of valuation involving an assessor's opinion or judgment. Any complaint so submitted shall contain a certification that a copy of the complaint and all exhibits thereto have been filed with the county board, and served upon the property owner or the municipality, or both, as may be appropriate in the case of each plaintiff. Any party required to receive a copy of the complaint pursuant to this section may file an answer to the complaint with the tax court pursuant to rules of court. The tax court may require further proof and grant or deny the complaint as it may deem necessary or proper.
L.1983, c. 45, s. 54:51A-7, eff. Jan. 28, 1983.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:51A-8 - Conclusiveness of judgment; changes in value; effect of revaluation program.

54:51A-8 Conclusiveness of judgment; changes in value; effect of revaluation program.
54:51A-8. a. Conclusiveness of judgment; changes in value; effect of revaluation program. Where a judgment not subject to further appeal has been rendered by the Tax Court involving real property, the judgment shall be conclusive and binding upon the municipal assessor and the taxing district, parties to the proceeding, for the assessment year and for the two assessment years succeeding the assessment year covered by the final judgment, except as to changes in the value of the property occurring after the assessment date. The conclusive and binding effect of the judgment shall terminate with the tax year immediately preceding the year in which a program for a complete revaluation or complete reassessment of all real property within the district has been put into effect. If as of October 1 of the pretax year, the property in question has been the subject of an addition qualifying as an added assessment, a condominium or cooperative conversion, a subdivision or a zoning change, the conclusive and binding effect of such judgment shall terminate with said pretax year.
b. If the assessor increases the assessment or fails to reflect on the tax duplicate a county board of taxation or Tax Court judgment issued prior to the final preparation of the tax duplicate in either of the two years following the year for which the judgment of the Tax Court was rendered and if said judgment is a final judgment not subject to further appeal, the burden of proof is on the taxing district to establish that the assessor acted reasonably in increasing the assessment. If the Tax Court finds that the assessor did not act reasonably in increasing the assessment or failed to reflect said judgment on the tax duplicate, the Tax Court shall award to the taxpayer reasonable counsel fees, appraisal costs and other costs which shall be paid by the taxing district.
c. In the event that a taxpayer is successful in an appeal from an assessment on nonresidential real property, the respective taxing district shall refund any excess taxes paid, less any amount of taxes, interest, and penalties, which may be applied against delinquencies pursuant to section 2 of P.L.1983, c.137 (C.54:4-134), in substantially equal payment periods and substantially equal payment amounts within three years of the date of final judgment.
In the event that a taxpayer is successful in an appeal from an assessment on residential real property, the respective taxing district shall refund any excess taxes paid, less any amount of taxes, interest, and penalties, which may be applied against delinquencies pursuant to section 2 of P.L.1983, c.137 (C.54:4-134) within 60 days of the date of final judgment.
amended 1999, c.208, s.16; 2019, c.230, s.2.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:51A-9 - Time for taking real property tax cases to Tax Court

54:51A-9. Time for taking real property tax cases to Tax Court
54:51A-9. Time for taking real property tax cases to tax court.
a. Except as otherwise provided in this section, a complaint seeking review of adjudication or judgment of the county board of taxation shall be filed within 45 days of the service of the judgment.
b. Direct appeals to the Tax Court of assessments of property with an assessed valuation in excess of $750,000.00 as provided in R.S.54:3-21 shall be filed on or before April 1 of the tax year or 45 days from the date the bulk mailing of notifications of assessment is completed for the taxing district, whichever is later, or with regard to added or omitted assessments, on or before December 1 of the year of levy, or 30 days from the date the collector of the taxing district completes the bulk mailing of tax bills for added assessment or omitted assessments, whichever is later.
c. All real property tax cases not provided for herein shall be taken in the manner and time prescribed for such appeals by the rules of the Tax Court.
L.1983, c.45, s.54:51A-9; amended 1999, c.208, s.17.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:53-4 - Finality and conclusiveness of closing agreement

54:53-4. Finality and conclusiveness of closing agreement
A closing agreement which is approved within such time as may be stated in such agreement, or later agreed to, shall be final and conclusive, and, except upon a showing of fraud or malfeasance, or misrepresentation of fact:
a. The case shall not be reopened as to the matters agreed upon or the agreement modified by any officer, employee or agent of the State of New Jersey, and;
b. In any suit, action or proceeding, such agreement, abatement, refund or credit made in accordance therewith, shall not be annulled, modified, set aside or disregarded; provided, however, a closing agreement with respect to a taxable period ending subsequent to the date of the agreement is subject to any change in, or modification of the law enacted subsequent to the date of such agreement and made applicable to such taxable period, and each closing agreement shall so state.
L.1975, c. 387, s. 4, eff. March 3, 1976.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:53-5 - Request for closing agreement; time for submission for prior taxable period; forms; procedure

54:53-5. Request for closing agreement; time for submission for prior taxable period; forms; procedure
A request for a closing agreement which relates to a prior taxable period may be submitted at any time before a case with respect to the tax liability involved is filed with the tax court. All requests for closing agreements shall be submitted on forms prescribed by the Director of the Division of Taxation. The procedure with respect to applications for entering into closing agreements shall be pursuant to such rules as may be promulgated from time to time by the Director of the Division of Taxation in accordance with the provisions of this act.
L.1975, c. 387, s. 5, eff. March 3, 1976. Amended by L.1983, c. 36, s. 47, eff. Jan. 26, 1983.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:53-6 - Tax, deficiency or overpayment; assessment, collection, credit or refund

54:53-6. Tax, deficiency or overpayment; assessment, collection, credit or refund
Any tax or deficiency in tax determined pursuant to a closing agreement shall be assessed and collected, and any overpayment determined pursuant thereto shall be credited or refunded, in accordance with the applicable provisions of law.
L.1975, c. 387, s. 6, eff. March 3, 1976.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:53-7 - Compromise of liability, time for payment of liability

54:53-7. Compromise of liability, time for payment of liability
7. a. The Director of the Division of Taxation may compromise criminal liabilities and any civil liability arising under the tax laws of the State prior to reference of a case involving such liability to the Attorney General for prosecution or defense. Any such liability may be compromised only upon one or both of the following grounds:
(1) Doubt as to liability; or
(2) Doubt as to collectability.
No such liability shall be compromised if the liability has been established by a court of competent jurisdiction or is certain, and there is no reasonable doubt as to the ability of the State to collect the amounts owing with respect to such liability.
b. The Director of the Division of Taxation may compromise the time for payment of a liability arising under the tax laws of the State. The time for payment of a liability shall be compromised under this subsection only on the grounds that the equities of the taxpayer's liability indicate that a compromise would be in the interest of the State and that without such a compromise the taxpayer would experience extreme financial hardship. A delayed payment or installment payment compromise agreement shall include interest on the unpaid balance of the liability at the rate of three percentage points above the prime rate.
L.1975,c.387,s.7; amended 1992,c.175,s.17.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:53-8 - Penalties and liabilities; allowable subjects of compromise

54:53-8. Penalties and liabilities; allowable subjects of compromise
A compromise agreement may relate to a civil or criminal liability for taxes, interest, ad valorem penalties or specific penalties. A criminal liability may be compromised only if it involves a violation of a regulatory provision or a related statute in Title 54 or Title 56 of the Revised Statutes, and then only if such violation was not deliberately committed with intent to defraud.
L.1975, c. 387, s. 8, eff. March 3, 1976.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:53-9 - Compromise agreement

54:53-9. Compromise agreement
9. A compromise agreement shall relate to the entire liability of the taxpayer (including taxes, ad valorem penalties and interest) with respect to which the offer in compromise is submitted and all questions of such liability are conclusively settled thereby. Specific penalties, however, shall be compromised separately and not in connection with taxes, interest or ad valorem penalties. Neither the taxpayer nor the State shall, upon the acceptance of an offer in compromise, be permitted to reopen the case except by reason of the following:
a. Falsification or concealment of assets by the taxpayer;
b. Mutual mistake of a material fact sufficient to cause a contract to be set aside; or
c. The significant change in the financial condition of a taxpayer with which the director has entered into an agreement under subsection b. of section 7 of P.L.1975, c.387 (C.54:53-7).
However, acceptance of an offer in compromise of a civil liability shall not operate to remit a criminal liability, nor shall acceptance of a compromise of a criminal liability operate to remit a civil liability.
For the purpose of administering subsection c. of this section, the director may require a taxpayer to provide periodic statements of financial condition in such form as the director may prescribe. Action may be taken by the director under subsection c. only if the director gives notice to the taxpayer 30 days before the date of any action and the notice includes a statement of the reasons the director has for believing a significant change in the financial condition of the taxpayer has occurred.
L.1975,c.387,s.9; amended 1992,c.175,s.18.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:53-10 - Offers in compromise; submission; forms; remittance or deposit

54:53-10. Offers in compromise; submission; forms; remittance or deposit
Offers in compromise shall be submitted on forms prescribed by the Director of the Division of Taxation and shall be accompanied by a remittance representing the amount of the compromise offer, or a deposit if the offer provides for future installment payments. If the final payment on an accepted offer is contingent upon the immediate or simultaneous release of a tax lien in whole or in part, such payment must be in cash, or in the form of a certified, cashier's or treasurer's check drawn on any bank or trust company incorporated under the laws of the United States or any State, Territory or possession of the United States, or by a United States postal, bank, express or telegraph money order.
L.1975, c. 387, s. 10, eff. March 3, 1976.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:53-11 - Stay of collection of tax liability

54:53-11. Stay of collection of tax liability
The submission of an offer in compromise shall not operate automatically to stay the collection of any tax liability; however, enforcement of collection may be deferred only if the interests of the State shall not be jeopardized thereby.
L.1975, c. 387, s. 11, eff. March 3, 1976.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:53-12 - Acceptance of offer in compromise; notice; conditions

54:53-12. Acceptance of offer in compromise; notice; conditions
An offer in compromise shall be considered accepted only when the proponent thereof is so notified in writing. As a condition to accepting an offer in compromise, the taxpayer may be required to enter into any collateral agreement or to post any security which is deemed necessary for the protection of the State.
L.1975, c. 387, s. 12, eff. March 3, 1976.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:53-13 - Withdrawal or rejection; disposition of tendered amount

54:53-13. Withdrawal or rejection; disposition of tendered amount
An offer in compromise may be withdrawn by the proponent at any time prior to its acceptance. In the event an offer is rejected, the proponent shall be notified promptly in writing. Frivolous offers or offers submitted for the purpose of delaying the collection of tax liabilities shall be rejected immediately. If an offer is withdrawn or rejected, the amount tendered with the offer, including all installments paid, shall be refunded without interest, unless the taxpayer has stated or agreed that the amount tendered may be applied to the liability with respect to which the offer was submitted.
L.1975, c. 387, s. 13, eff. March 3, 1976.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:53-14 - Opinion of attorney general on compromise; necessity; contents; exceptions

54:53-14. Opinion of attorney general on compromise; necessity; contents; exceptions
Except as otherwise provided in this section, before an offer in compromise is accepted, there shall be placed on file in the office of the director the opinion of the Attorney General or his designee with respect to such compromise, with his reasons therefor, and including a statement of:
a. The amount of tax assessed
b. The amount of interest, additional amount, addition to the tax, or assessable penalty, imposed by law on the person against whom the tax is assessed, and
c. The amount actually paid in accordance with the terms of the compromise;
provided, however, no such opinion shall be required with respect to the compromise of any civil case in which the unpaid amount of tax assessed, including any interest, additional amount, addition to the tax or assessable penalty, is less than $5,000.00.
L.1975, c. 387, s. 14, eff. March 3, 1976.