reglab/statecodes huggingface dataset:
2023 New Jersey Revised Statutes › Title 54A - New Jersey Gross Income Tax Act › Section 54A:6-7 - Certain pay of members of the armed forces, NJNG, exemption from taxable gross income.

54A:6-7 Certain pay of members of the armed forces, NJNG, exemption from taxable gross income.
54A:6-7. a. Compensation paid by the United States for service in the Armed Forces of the United States performed by an individual not domiciled in this State.
b. Amounts received during the taxable year as mustering-out payments with respect to service in the Armed Forces of the United States.
c. Amounts received during the taxable year as housing and subsistence allowances by members of the active and reserve components of the Armed Forces of the United States, and by New Jersey National Guard members while on State active duty.
L.1976, c.47, s. 54A:6-7; amended 2005, c.63.
2023 New Jersey Revised Statutes › Title 54A - New Jersey Gross Income Tax Act › Section 54A:6-8 - Scholarships and fellowship grants

54A:6-8. Scholarships and fellowship grants
a. Any amount received as a scholarship at an educational institution.
b. Any amount received as a fellowship grant.
c. Any amount received to cover expenses for travel, research or equipment which are incident to a scholarship or research grant, but only to the extent that the amount is so expended by the recipient.
L.1976, c. 47, s. 54A:6-8, eff. July 8, 1976, operative Aug. 30, 1976.
2023 New Jersey Revised Statutes › Title 54A - New Jersey Gross Income Tax Act › Section 54A:6-9.2 - Applicability of federal "Taxpayer Relief Act of 1997"

54A:6-9.2. Applicability of federal "Taxpayer Relief Act of 1997"
3. a. Notwithstanding the provisions of any law to the contrary, a taxpayer who elects to apply the provisions of paragraph (2) or (4) of subsection (d) of section 312 of the federal "Taxpayer Relief Act of 1997" (Pub. L.105-34), for federal income tax purposes shall be subject to the same provisions for New Jersey gross income tax purposes.
b. Notwithstanding the provision of any law to the contrary, the exclusion of gain realized from the sale or exchange of property by a taxpayer that has been owned and used by the taxpayer as the taxpayer's principal residence shall be excludable from the gross income of the taxpayer, upon the election of the taxpayer made pursuant to paragraph (3) of subsection (d) of section 312 of the federal "Taxpayer Relief Act of 1997" (Pub. L.105-34), for federal income tax purposes, and shall be determined pursuant to the proration method allowed pursuant to subsection d. of section 1 of P.L.1998, c.3 (C.54A:6-9.1), notwithstanding that the sale or exchange is not by reason of a change in place of employment, health, or unforeseen circumstances, and notwithstanding that the taxpayer does not meet the use and ownership requirement for periods aggregating two years, if the sale or exchange takes place during the two-year period beginning on August 5, 1997 and the taxpayer held the property on August 5, 1997.
L.1998, c.3, s.3.
2023 New Jersey Revised Statutes › Title 54A - New Jersey Gross Income Tax Act › Section 54A:6-11 - Lottery winnings.

54A:6-11 Lottery winnings.
54A:6-11. Lottery Winnings. Gross income shall not include lottery winnings from the New Jersey Lottery, except that New Jersey Lottery winnings from a prize in an amount exceeding $10,000 shall be included in gross income.
Amended 2009, c.69, s.3.6.
2023 New Jersey Revised Statutes › Title 54A - New Jersey Gross Income Tax Act › Section 54A:6-13 - Unemployment insurance benefits

54A:6-13. Unemployment insurance benefits
All payments and benefits received under any unemployment insurance law.
L.1976, c. 47, s. 54A:6-13, eff. July 8, 1976, operative Aug. 30, 1976.
2023 New Jersey Revised Statutes › Title 54A - New Jersey Gross Income Tax Act › Section 54A:6-14 - Interest on certain obligations

54A:6-14. Interest on certain obligations
Gross income shall not include interest on obligations (1) issued by or on behalf of this State or any county, municipality, school or other district, agency, authority, commission, instrumentality, public corporation (including one created or existing pursuant to agreement or compact with this or any other state), body corporate and politic or political subdivision of this State, or (2) those obligations which are statutorily free from State or local taxation under any other act of this State or under the laws of the United States.
L.1976, c. 47, s. 54A:6-14, eff. July 8, 1976, operative Aug. 30, 1976.
2023 New Jersey Revised Statutes › Title 54A - New Jersey Gross Income Tax Act › Section 54A:6-14.1 - Exemption of distributions of qualified investment fund

54A:6-14.1. Exemption of distributions of qualified investment fund
2. Gross income shall not include distributions paid by a qualified investment fund, to the extent that the distributions are attributable to interest or gain from obligations described in N.J.S.54A:6-14.
For the purposes of this act, "qualified investment fund" means any investment company or trust registered with the Securities and Exchange Commission, or any series of such investment company or trust, which for the calendar year in which the distribution is paid:
a. Has no investments other than interest-bearing obligations, obligations issued at a discount, and cash and cash items, including receivables, and financial options, futures, forward contracts, or other similar financial instruments related to interest-bearing obligations, obligations issued at a discount or bond indexes related thereto; and
b. Has not less than 80% of the aggregate principal amount of all of its investments, excluding financial options, futures, forward contracts, or other similar financial instruments related to interest-bearing obligations, obligations issued at a discount or bond indexes related thereto to the extent such instruments are authorized by section 851(b) of the federal Internal Revenue Code of 1986, 26 U.S.C. s.851(b), cash and cash items, which cash items shall include receivables, in obligations described in N.J.S.54A:6-14.
For purposes of this section, "series" means a segregated portfolio of assets, the beneficial interests in which are owned by the holders of a class or series of stock or shares of the investment company or trust that is preferred over all other classes or series in respect to the portfolio of assets.
L.1987,c.310,s.2; amended 1992,c.204,s.1.
2023 New Jersey Revised Statutes › Title 54A - New Jersey Gross Income Tax Act › Section 54A:6-21 - Contributions to certain employee trusts

54A:6-21. Contributions to certain employee trusts
Gross income shall not include amounts contributed by an employer on behalf of and at the election of an employee to a trust which is part of a qualified cash or deferred arrangement which meets the requirements of Section 401(k) of the 1954 Internal Revenue Code, as amended.
L.1983, c. 571, s. 2, eff. Jan. 1, 1984.
2023 New Jersey Revised Statutes › Title 54A - New Jersey Gross Income Tax Act › Section 54A:6-22 - Gross income exclusion.

54A:6-22 Gross income exclusion.
2. Gross income shall not include payments and benefits directly received by a taxpayer under homeless persons' assistance programs, including but not limited to assistance in obtaining housing, temporary shelter and short-term financial assistance, as may be established pursuant to subsection h. of section 24 of P.L.1944, c.85 (C.52:27C-24), or benefits, including imputed income, received pursuant to the "Mortgage Stabilization and Relief Act," P.L.2008, c.127 (C.55:14K-82 et al.).
L.1988, c.29, s.2; amended 2008, c.127, s.20.
2023 New Jersey Revised Statutes › Title 54A - New Jersey Gross Income Tax Act › Section 54A:6-24 - Cafeteria plan, qualified option, certain; not gross income

54A:6-24. Cafeteria plan, qualified option, certain; not gross income
1. Gross income shall not include the value of an employee's qualified option under a cafeteria plan if the employee does not elect to receive cash and the value of the option is excludable from federal taxable income.
As used in this section:
"Cafeteria plan" means an employee benefit plan that meets the requirements of section 125 of the federal Internal Revenue Code of 1986, 26 U.S.C. s. 125;
"Qualified option" means an option to receive cash in lieu of a qualified employer-provided benefit which option may only be exercised if the employee derives a substantially similar benefit from a source other than the employer;
"Qualified employer-provided benefit" means a benefit the value of which is excludable from federal taxable income under a cafeteria plan but which is not a benefit provided pursuant to a salary reduction agreement; and
"Salary reduction agreement" means an agreement between an employer and an employee under which the employee individually chooses to reduce the employee's compensation, or to forgo increases in compensation, and to have the amount provided, as an employer-provided benefit, by the employer to the employee; including but not limited to the agreements commonly known as flexible spending accounts and premium conversion options.
L.1995,c.111.
2023 New Jersey Revised Statutes › Title 54A - New Jersey Gross Income Tax Act › Section 54A:6-25.1 - Loan redemption exempt from taxation.

54A:6-25.1 Loan redemption exempt from taxation.
12. Gross income, for the purposes of the "New Jersey Gross Income Tax Act," N.J.S.54A:1-1 et seq., shall not include amounts received as a loan redemption under the "Social Services Student Loan Redemption Program," established pursuant to P.L.2005, c.157 (C.18A:71B-87 et al).
L.2005,c.157,s.12.
2023 New Jersey Revised Statutes › Title 54A - New Jersey Gross Income Tax Act › Section 54A:6-25.2 - Gross income, student loan debt, total, permanently disabled veterans.

54A:6-25.2 Gross income, student loan debt, total, permanently disabled veterans.
1. Gross income shall not include amounts discharged through the Total and Permanent Disability discharge process of the United States Department of Education for student loan indebtedness of a taxpayer who is a totally and permanently disabled veteran. As used herein, "totally and permanently disabled veteran" means an individual who has been determined by the United States Department of Veterans Affairs to have a service-connected disability that is 100 percent disabling or to be totally disabled based on an individual unemployability rating.
L.2022, c.125.
2023 New Jersey Revised Statutes › Title 54A - New Jersey Gross Income Tax Act › Section 54A:6-26 - Military pension, survivor's benefit payments excluded from gross income.

54A:6-26 Military pension, survivor's benefit payments excluded from gross income.
1. Gross income shall not include military pension payments or military survivor's benefit payments paid to individuals by the United States with respect to service in the Armed Forces of the United States.
L.1997,c.409,s.1; amended 2001, c.84.
2023 New Jersey Revised Statutes › Title 54A - New Jersey Gross Income Tax Act › Section 54A:6-27 - Contributions to medical savings account not included in gross income.

54A:6-27 Contributions to medical savings account not included in gross income.
5. a. Gross income shall not include contributions to a taxpayer's medical savings account that are excluded from the taxpayer's federal gross income pursuant to section 220 of the federal Internal Revenue Code of 1986, 26 U.S.C. s.220.
b. Gross income shall not include amounts paid or distributed, or deemed paid or distributed, out of a taxpayer's medical savings account that are excluded from the taxpayer's federal gross income pursuant to section 220 of the federal Internal Revenue Code of 1986, 26 U.S.C. s.220.
c. The exclusions provided by subsections a. and b. of this section shall, notwithstanding any amendment or supplement to federal law, be allowed only to "eligible individuals" qualifying under the limitations of subsection (i), and subject to the numerical limits of subsection (j), of section 220 of the federal Internal Revenue Code of 1986, 26 U.S.C. s.220, as in effect on January 1, 1997.
L.1997,c.414,s.5.
2023 New Jersey Revised Statutes › Title 54A - New Jersey Gross Income Tax Act › Section 54A:6-28 - Roth IRA distributions excluded from gross income.

54A:6-28 Roth IRA distributions excluded from gross income.
2. a. Gross income shall not include distributions from a Roth IRA that are qualified distributions or that are rolled over to a Roth IRA.
b. "Roth IRA" means an individual retirement plan, as defined pursuant to section 7701 of the federal Internal Revenue Code of 1986, 26 U.S.C. s.7701, that is designated in the manner prescribed by the federal Secretary of the Treasury pursuant to section 408A of the federal Internal Revenue Code of 1986, 26 U.S.C. s.408A, as a Roth IRA and is subject to the contribution limits of that section.
"Qualified distribution" means any payment or distribution:
(1) made on or after the date on which the individual attains age 591/2,
(2) made to a beneficiary (or to the estate of the individual) on or after the death of the individual,
(3) attributable to the individual's being disabled within the meaning of paragraph (7) of subsection (m) of section 72 of the federal Internal Revenue Code of 1986, 26 U.S.C. s.72, or
(4) which is a qualified first time home buyer distribution as defined by, and subject to the limitations of, paragraph (2) of subsection (t) of section 72 of the federal Internal Revenue Code of 1986, 26 U.S.C. s.72;
provided, however, that a payment or distribution shall not be treated as a qualified distribution if it is made within the 5-taxable-year period beginning with the first taxable year for which the individual made a contribution to a Roth IRA (or such individual's spouse made a contribution to a Roth IRA) established for such individual, or in the case of a payment or distribution allocable to a qualified rollover contribution from an individual retirement plan other than a Roth IRA (or income allocable thereto), it is made within the 5-taxable year period beginning with the taxable year in which the rollover contribution was made.
L.1998,c.57,s.2.
2023 New Jersey Revised Statutes › Title 54A - New Jersey Gross Income Tax Act › Section 54A:6-29 - Holocaust reparations, restitution excluded from gross income

54A:6-29. Holocaust reparations, restitution excluded from gross income
1. Gross income shall not include amounts received as reparations or restitution for the loss of liberty or damage to health by the victims of National Socialist (Nazi) persecution; returns of tangible or intangible property seized, misappropriated, or lost as a result of National Socialist (Nazi) actions or policies and any cash values in replacement of such property; payments of insurance policies purchased by the victims of National Socialist (Nazi) persecution; and any accumulated or accrued interest on such amounts.
National Socialist (Nazi) actions or policies include, but are not limited to, actions and policies taken by Germany and other countries, or by organizations and institutions within those countries, against the victims of the Nazi Holocaust.
L.1998,c.113,s.1.
2023 New Jersey Revised Statutes › Title 54A - New Jersey Gross Income Tax Act › Section 54A:6-30 - Victims of September 11, 2001 terrorist attacks, income exempt from New Jersey gross income tax

54A:6-30. Victims of September 11, 2001 terrorist attacks, income exempt from New Jersey gross income tax
1. a. Gross income shall not include the income otherwise taxable under the "New Jersey Gross Income Tax Act," N.J.S.54A:1-1 et seq., of any individual who dies as a result of wounds or injury incurred as a result of the terrorist attacks against the United States on September 11, 2001, with respect to the taxpayer's taxable year in which falls the date of death of the taxpayer and with respect to any prior taxable year in the period beginning with the last taxable year ending before the taxable year in which the wounds or injury were incurred.
b. This section shall not apply to any individual identified by the Attorney General of the United States to have been a participant or conspirator in those attacks.
c. The amount of any income tax paid that is excludable pursuant to this section shall be an overpayment for the purposes of N.J.S.54A:9-7, provided however, that subsection (f) of N.J.S.54A:9-7 shall not apply. Notwithstanding the periods of limitation for refunds of overpayments set forth in N.J.S.54A:9-8, a claim for a refund of overpayment shall be filed on behalf of a taxpayer within four years after the taxpayer's taxable year in which falls the date of death of the taxpayer.
L.2003,c.9.
2023 New Jersey Revised Statutes › Title 54A - New Jersey Gross Income Tax Act › Section 54A:6-31 - Family leave benefits not included in gross income.

54A:6-31 Family leave benefits not included in gross income.
16. Gross income shall not include benefits for family temporary disability leave paid pursuant to P.L.1948, c.110 (C.43:21-25 et al.) and P.L.2008, c.17 (C.43:21-39.1 et al.).
L.2008, c.17, s.16.
2023 New Jersey Revised Statutes › Title 54A - New Jersey Gross Income Tax Act › Section 54A:6-32 - Combat zone compensation not considered gross income.

54A:6-32 Combat zone compensation not considered gross income.
1. Gross income shall not include amounts received as combat zone compensation by members of the Armed Forces of the United States that is excluded from federal taxable income pursuant to section 112 of the federal Internal Revenue Code of 1986, 26 U.S.C. s.112.
L.2020, c.93.
2023 New Jersey Revised Statutes › Title 54A - New Jersey Gross Income Tax Act › Section 54A:6-33 - Gross income, not including compensation for services performed, district board of elections.

54A:6-33 Gross income, not including compensation for services performed, district board of elections.
3. Gross income, for the purposes of the "New Jersey Gross Income Tax Act," N.J.S.54A:1-1 et seq., shall not include any compensation received pursuant to R.S.19:6-9.1 and R.S.19:45-6 for the services performed by a member of a district board of elections or for such services performed pursuant to subsection d. of section 1 of P.L.2021, c.40 (C.19:15A-1).
L.2022, c.71, s.3.
2023 New Jersey Revised Statutes › Title 54A - New Jersey Gross Income Tax Act › Section 54A:7-1 - Requirement of withholding tax from wages.

54A:7-1 Requirement of withholding tax from wages.
54A:7-1. Requirement of withholding tax from wages.
(a) General.--From and after September 1, 1976, every employer maintaining an office or transacting business within this State and making payment of any wages subject to New Jersey personal income tax or making payment of any remuneration for employment subject to contribution under the New Jersey "unemployment compensation law" pursuant to R.S.43:21-1 et seq. that is subject to New Jersey personal income tax to a resident or nonresident individual shall deduct and withhold from such wages for each payroll period a tax computed in such manner as to result, so far as practicable, in withholding from the employee's wages during each calendar year an amount substantially equivalent to the tax reasonably estimated to be due resulting from the inclusion in the employee's New Jersey income of his wages received during such calendar year. The method of determining the amount to be withheld shall be prescribed by regulations of the director, with due regard to the withholding exemptions of the employee.
(b) Withholding exemptions.--For purposes of this section:
An employee shall be entitled to the equivalent of the same number of New Jersey withholding exemptions as the number of withholding exemptions to which he is entitled for Federal income tax withholding purposes. An employer may rely upon the number of Federal withholding exemptions claimed by the employee.
(c) The payor of New Jersey gambling winnings shall withhold New Jersey gross income tax on those winnings at a rate of 3% in all instances where the payor is required to withhold for federal income tax purposes under subsection (q) of section 3402 of the federal Internal Revenue Code of 1986 (26 U.S.C. s.3402), as amended, except that this subsection shall not apply to the New Jersey State Lottery, except if winnings paid by the New Jersey State Lottery are included in gross income pursuant to N.J.S.54A:6-11. The rate of withholding for gambling winnings paid by the New Jersey State Lottery shall be determined by the director.
Amended 1987, c.76, s.57; 2006, c.85, s.1; 2009, c.69, s.4.
2023 New Jersey Revised Statutes › Title 54A - New Jersey Gross Income Tax Act › Section 54A:7-1.1 - Voluntary withholding from pensions and annuities

54A:7-1.1. Voluntary withholding from pensions and annuities
Voluntary withholding from pensions and annuities. a. Every payor of a pension or annuity, under an annuity, endowment or life insurance contract, or payments of any such amounts which are received as pension disability or retirement benefits, to a taxpayer under any public or private plan, shall withhold the amount specified by the recipient of a pension or annuity.
b. The amount to be withheld shall be a minimum of $10.00 per payment period or an even dollar amount greater than the minimum as specified by the recipient of the pension or annuity.
c. The recipient of a pension or annuity shall make a request in writing to the payor for the amount to be withheld on a form and in the manner specified by the director. The amount being withheld may be changed or terminated upon request by the recipient of the pension or annuity in the same manner.
d. The director shall promulgate the regulations necessary to implement voluntary withholding from pensions and annuities.
L.1989, c.328, s.1.
2023 New Jersey Revised Statutes › Title 54A - New Jersey Gross Income Tax Act › Section 54A:7-2 - Information statement for employee or recipient of other payments, earned income credit.

54A:7-2 Information statement for employee or recipient of other payments, earned income credit.
54A:7-2. a. Every employer or payor of a pension or annuity required to deduct and withhold tax under this act from the wages of an employee or from the payment of a pension or annuity, or an employer who would have been required so to deduct and withhold tax if an employee had claimed no more than one withholding exemption, shall furnish to each such employee, or pension or annuity recipient or the estate thereof, in respect of the wages or pension or annuity payments paid by such employer or payor to such employee or pension or annuity recipient during the calendar year on or before February 15 of the succeeding year, or, if his employment or pension or annuity is terminated before the close of such calendar year, within 30 days from the date on which the last payment of the wages or pension or annuity is made, a written statement as prescribed by the director showing the amount of wages or pension or annuity payments paid by the employer or payor to the employee or pension or annuity recipient, the cost of commuter transportation benefits, as defined pursuant to section 3 of P.L.1992, c.32 (C.27:26A-3), excludable by the employee pursuant to section 1 of P.L.1993, c.108 (C.54A:6-23), and the cost of such benefits not so excludable, provided by the employer to the employee, the amount deducted and withheld as tax, the amount deducted and withheld as worker contributions for unemployment and disability insurance as provided under the New Jersey "Unemployment Compensation Law," and such other information as the director shall prescribe.
b. In addition to the statement furnished pursuant to subsection a. of this section, each employer shall notify an employee in writing of the availability of the earned income tax credit under the provisions of section 32 of the federal Internal Revenue Code of 1986, 26 U.S.C. s.32, and the New Jersey earned income tax credit provided in section 2 of P.L.2000, c.80 (C.54A:4-7). The written notification shall use the statement developed by the State Treasurer pursuant to section 4 of P.L.2005, c.210 (C.52:18-11.3) for this purpose. The employer shall notify only those employees whom the employer knows, or reasonably believes, may be eligible for the federal credit based on the wages reported on the statement distributed pursuant to subsection a. of this section.
L.1976, c.47, s.54A:7-2; amended 1981, c.453, s.1; 1989, c.328, s.2; 1993, c.108, s.2; 2005, c.210, s.5.
2023 New Jersey Revised Statutes › Title 54A - New Jersey Gross Income Tax Act › Section 54A:7-3 - Credit for tax withheld

54A:7-3. Credit for tax withheld
54A:7-3. Credit for tax withheld. Wages or pensions or annuities upon which tax is required to be withheld shall be taxable under this act as if no withholding were required, but any amount of tax actually deducted and withheld under this act in any calendar year shall be deemed to have been paid to the director on behalf of the person from whom withheld, and such person shall be credited with having paid that amount of tax for the taxable year beginning in such calendar year. For a taxable year of less than 12 months the credit shall be made under regulations of the director.
L.1976, c.47, s.54A:7-3; amended 1989,c.328,s.3.
2023 New Jersey Revised Statutes › Title 54A - New Jersey Gross Income Tax Act › Section 54A:7-4 - Employer's or other payor's return and payment of withheld taxes

54A:7-4. Employer's or other payor's return and payment of withheld taxes
54A:7-4. Employer's or other payor's return and payment of withheld taxes. (a) General. -- Every employer or payor of a pension or annuity required to deduct and withhold tax under this act shall, for each calendar month, on or before the 15th day of the month following the close of such calendar month, file a withholding return as prescribed by the director and pay over to the director or to a depository designated by the director the taxes so required to be deducted and withheld. Any return due with respect to the last quarter of a calendar year shall be filed and the amount of the withholding shall be paid on or before January 31 next following. The director may, if the director believes such action necessary for the protection of the revenues, require any employer or payor of a pension or annuity to make such return and pay to the director the tax deducted and withheld at any time, or from time to time. Where the amount of wages paid by an employer is not sufficient under this act to require the withholding of tax from the wages of any of that employer's employees, the director may, by regulation, permit such employer to file an annual return on or before February 28 of the following calendar year.
The director may, by regulation, require the filing and payment of withholding returns and taxes on a semimonthly or more frequent basis or require the filing of returns on a quarterly basis, with payments of the taxes withheld on a monthly or more frequent basis, if the director deems such action in the best interest of the State.
(b) Deposit in trust for director. --Whenever any employer or payor of a pension or annuity fails to collect, truthfully account for, pay over the tax, or make returns of the tax as required in this section, the director may serve a notice requiring such employer or payor to collect the taxes which become collectible after service of such notice, to deposit such taxes in a bank approved by the director in a separate account, in trust for and payable to the State of New Jersey and keep the amount of such tax in such account until payment over to the director. Such notice shall remain in effect until a notice of cancellation is served by the director.
L.1976, c.47, s.54A:7-4; amended 1978,c.43; 1989,c.328,s.4; 1995,c.160,s.1.
2023 New Jersey Revised Statutes › Title 54A - New Jersey Gross Income Tax Act › Section 54A:7-5 - Liability for withheld taxes

54A:7-5. Liability for withheld taxes
54A:7-5. Liability for withheld taxes. Every employer or payor of pension or annuity required to deduct and withhold tax under this act is hereby made liable for such tax. For purposes of assessment and collection, any amount required to be withheld and paid over to the director, and any additions to tax, penalties and interest with respect thereto, shall be considered the tax of the employer or payor. Any amount of tax actually deducted and withheld under this act shall be held to be a special fund in trust for the director. No employee or pension or annuity recipient shall have any right of action against an employer or payor of a pension or annuity in respect to any moneys deducted and withheld from the wages or pension or annuity and paid over to the director in compliance or in intended compliance with this act.
L.1976, c.47, s.54A:7-5; amended 1989,c.328,s.5.
2023 New Jersey Revised Statutes › Title 54A - New Jersey Gross Income Tax Act › Section 54A:7-6 - Failure to withhold

54A:7-6. Failure to withhold
54A:7-6. Failure to withhold. If an employer or payor of a pension or annuity fails to deduct and withhold tax as required, and thereafter the tax against which such tax may be credited is paid, the tax so required to be deducted and withheld shall not be collected from the employer or payor, but the employer or payor shall not be relieved from liability for any penalties, interest, or additions to the tax otherwise applicable in respect of such failure to deduct and withhold.
L.1976, c.47, s.54A:7-6; amended 1989,c.328,s.6.
2023 New Jersey Revised Statutes › Title 54A - New Jersey Gross Income Tax Act › Section 54A:7-7 - Filing annual reconciliation of tax withheld

54A:7-7. Filing annual reconciliation of tax withheld
54A:7-7. Filing annual reconciliation of tax withheld. Any reconciliation of tax withheld shall be filed by the employer or payor of a pension or annuity with the Division of Taxation on or before February 15 following the close of the calendar year in accordance with rules and regulations prescribed by the director.
L.1976, c.47, s.54A:7-7; amended 1989,c.328,s.7.
2023 New Jersey Revised Statutes › Title 54A - New Jersey Gross Income Tax Act › Section 54A:8-2 - Optional tax tables

54A:8-2. Optional tax tables
(a) General.--The director may promulgate uniform tax tables for individual taxpayers for any taxable year. An individual may elect to use or not to use any such tax table for which he is eligible.
(b) Preparation of tax tables.--Tax tables promulgated hereunder shall be based either upon (i) the individual's New Jersey income, or (ii) the individual's taxable income. In computing such tables, the director shall make allowance for the deductions and personal exemptions allowed under this act. In either case the director shall by regulation prescribe the conditions of eligibility for the use of a tax table. In no case shall the amount of tax calculated by use of a tax table deviate by more than $5.00 from the amount otherwise due under section 54A:2-1.
L.1976, c. 47, s. 54A:8-2, eff. July 8, 1976, operative Aug. 30, 1976.
2023 New Jersey Revised Statutes › Title 54A - New Jersey Gross Income Tax Act › Section 54A:8-3 - Accounting periods and methods

54A:8-3. Accounting periods and methods
54A:10A-3. Accounting periods and methods. (a) Accounting periods. - A taxpayer's taxable year under this act shall be the same as his taxable year for Federal income tax purposes.
(b) Change of accounting periods. - If a taxpayer's taxable year is changed for Federal income tax purposes, his taxable year for purposes of this act shall be similarly changed.
(c) Accounting methods. - A taxpayer's accounting method under this act shall be the same as his accounting method for Federal income tax purposes. In the absence of any accounting method for Federal income tax purposes, New Jersey taxable income shall be computed under such method as in the opinion of the director clearly reflects income.
(d) Change of accounting methods. - (1) If a taxpayer's accounting method is changed for federal income tax purposes, his accounting method for purposes of this act shall be similarly changed.
(2) If a taxpayer's accounting method is changed, other than from an accrual to an installment method, any additional tax which results from adjustments determined to be necessary solely by reason of the change shall not be greater than if such adjustments were ratably allocated and included for the taxable year of the change and the preceding taxable years, not in excess of two, during which the taxpayer used the accounting method from which the change is made.
(3) If a taxpayer's accounting method is changed from an accrual to an installment method, any additional tax for the year of such change of method and for any subsequent year which is attributable to the receipt of installment payments properly accrued in a prior year, shall be reduced by the portion of tax for any prior taxable year attributable to the accrual of such installment payments, in accordance with regulations of the director.
L.1976,c.47, s.54A:8-3.
2023 New Jersey Revised Statutes › Title 54A - New Jersey Gross Income Tax Act › Section 54A:8-6.1 - Certain tax preparers required to use electronic methods for filing.

54A:8-6.1 Certain tax preparers required to use electronic methods for filing.
4. a. (1) Notwithstanding any other law to the contrary, for New Jersey gross income tax returns for taxable years beginning in 2006, if a tax preparer prepared or filed 100 or more gross income tax returns for the prior taxable year, the tax preparer shall use electronic methods for filing the returns and paying the tax for all the returns prepared or filed by the tax preparer for a taxable year, subject to such exceptions as the Director of the Division of Taxation may determine are reasonable. The director may exercise discretion to extend this requirement to a tax preparer that has prepared or filed 100 or more gross income tax returns for any of the five prior taxable years.
(2) The director is authorized to extend by regulation the electronic methods filing requirement, commencing with New Jersey gross income tax returns filed for taxable years beginning in 2007, to tax preparers that prepared or filed 50 or more gross income tax returns for the prior taxable year. The director , by regulation, may exercise discretion to extend this requirement to a tax preparer that has prepared or filed 50 or more gross income tax returns for any of the five prior taxable years.
b. 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 the "New Jersey Gross Income Tax Act," N.J.S.54A:1-1 et seq.
c. The director shall determine the method or methods of electronic filing of returns and paying tax that satisfy the requirements imposed in this section including a procedure by which a taxpayer may elect that the tax preparer not file the taxpayer's return by electronic methods.
d. The director is authorized to determine if the requirements of this section shall apply to declarations and payments of estimated tax made by a tax preparer. To the extent that the director determines it will not be unduly burdensome, the director is authorized to require employers and payors of gambling winnings that withhold tax under N.J.S.54A:7-1, and payors of voluntary withholdings under section 1 of P.L.1989, c.328 (C.54A:7-1.1), to file returns and pay tax by electronic methods.
e. A tax preparer, employer or payor, other than an individual taxpayer preparing the taxpayer's own gross income tax return or a tax preparer preparing a return pro bono, failing to use electronic methods as required in this section shall be liable for the penalties provided in subsection b. of R.S.54:49-4 or as otherwise provided under the State Uniform Tax Procedure Law, R.S.54:48-1 et seq.
L.2006,c.36,s.4.
2023 New Jersey Revised Statutes › Title 54A - New Jersey Gross Income Tax Act › Section 54A:8-6.2 - Status of health care coverage, question on the New Jersey Gross Income Tax return, determination of eligibility; definitions.

54A:8-6.2 Status of health care coverage, question on the New Jersey Gross Income Tax return, determination of eligibility; definitions.
7. a. Beginning with the 2008 tax year and for each tax year thereafter, the Department of the Treasury shall require that each individual who files a resident New Jersey Gross Income Tax return indicate on the taxpayer's income tax return whether the taxpayer and dependents, if applicable, has health insurance coverage on the date of filing of the return.
b. The department shall transmit to the Department of Human Services information permitting the Department of Human Services to identify taxpayers who are uninsured and may be eligible to enroll in the Medicaid or NJ FamilyCare program. The Department of Human Services shall use this information in furtherance of its Medicaid and NJ FamilyCare outreach and enrollment initiative established pursuant to section 26 of P.L.2008, c.38 (C.30:4J-18).
c. As used in this section:
"Medicaid" means the New Jersey Medical Assistance and Health Services Program established pursuant to P.L.1968, c.413 (C.30:4D-1 et seq.).
"NJ FamilyCare" or "program" means the NJ FamilyCare Program established pursuant to P.L.2005, c.156 (C.30:4J-8 et al.).
L.2008, c.38, s.7.
2023 New Jersey Revised Statutes › Title 54A - New Jersey Gross Income Tax Act › Section 54A:8-7 - Report of change in federal taxable income or credit

54A:8-7. Report of change in federal taxable income or credit
54A:8-7. a. Report of change in federal taxable income or credit. If the amount of a taxpayer's federal taxable income or earned income tax credit reported on the taxpayer's federal income tax return for any taxable year is changed or corrected by the United States Internal Revenue Service or other competent authority, or as the result of a renegotiation of a contract or subcontract with the United States, the taxpayer shall report such change or correction in federal taxable income or earned income tax credit within 90 days after the final determination of such change, correction, or renegotiation, or as otherwise required by the director, and shall concede the accuracy of such determination or state wherein it is erroneous. Any taxpayer filing an amended federal income tax return, including a return or other information filed pursuant to section 6225(c) of the Internal Revenue Code (26 U.S.C. s. 6225(c)), shall also file within 90 days thereafter an amended return under this act, and shall give such information as the director may require. The director may by regulation prescribe such exceptions to the requirements of this section as the director deems appropriate.
b. A partnership shall report the Final Federal Adjustments from a federal partnership audit or administrative adjustment request pursuant to section 6225(a)(1) of the Internal Revenue Code (26 U.S.C. s.6225(a)(1)) by filing the Federal Adjustments Report as prescribed by the director within 90 days after the Final Determination Date of the federal adjustments arising from a partnership-level audit.
c. The director may assess the federally audited partnership, partners, or both, for taxes they owe, using the best information available, even if the partnership or tiered partner fails to timely make any report required by this section for any reason.
d. The director shall adopt rules and regulations the director may deem necessary to effectuate the provisions of this section.
L.1976, c.47, s.54A:8-7; amended 2000, c.80, s.6; 2022, c.133, s.3.
2023 New Jersey Revised Statutes › Title 54A - New Jersey Gross Income Tax Act › Section 54A:8-8 - Definitions relative to payment of estimated gross income tax on real property sales by nonresidents.

54A:8-8 Definitions relative to payment of estimated gross income tax on real property sales by nonresidents.
1. As used in P.L.2004, c.55 (C.54A:8-8 et seq.):
"Administrative costs" means an amount equal to $10.00 per estimated gross income tax form filed with a county recording officer, which may be retained by the county treasurer from the estimated gross income tax payment accompanying such form to provide the resources necessary to offset the additional direct expenditures incurred by the county recording officer and the county treasurer for the implementation of their responsibilities under P.L.2004, c.55 (C.54A:8-8 et seq.);
"County recording officer" means the register of deeds and mortgages in counties having such an officer and the county clerk in the other counties;
"Date of sale or transfer" means the date the deed affecting the conveyance is delivered by the seller or transferor to the transferee;
"Gain" on the sale or transfer of real property means the amount determined pursuant to section 1001 of the federal Internal Revenue Code of 1986, 26 U.S.C. s.1001, as that section applies to the sale or transfer of real property;
"Nonresident taxpayer" means:
a. an individual who qualifies as a nonresident taxpayer as defined in subsection (n) of N.J.S.54A:1-2, and an estate or trust that qualifies as a nonresident estate or trust as defined in subsection (p) of N.J.S.54A:1-2; or
b. An individual who is not domiciled in New Jersey but who may be considered a resident of New Jersey for tax purposes under paragraph (2) of subsection m. of N.J.S.54A:1-2 at the end of a taxable year, by virtue of maintaining a permanent place of abode in New Jersey for substantially all of the taxable year and by spending in aggregate more than 183 days of the taxable year in New Jersey, unless the individual has already qualified as a resident on the date of sale or transfer of real property;
"Sale or transfer of real property" means the change of ownership of a fee simple interest in real property by any method; and
"Seller or transferor" means the individual, estate or trust making the sale or transfer of a fee simple interest in real property.
L.2004,c.55,s.1.
2023 New Jersey Revised Statutes › Title 54A - New Jersey Gross Income Tax Act › Section 54A:8-9 - Payment of estimated tax by nonresident taxpayer on certain gains.

54A:8-9 Payment of estimated tax by nonresident taxpayer on certain gains.
2. a. A nonresident taxpayer shall estimate and pay the gross income tax liability on the gain, if any, upon the sale or transfer of real property within this State. A nonresident taxpayer shall estimate the gross income tax due on a form prescribed by the director, using an estimated tax rate that is equal to the highest rate of tax for the taxable year provided in N.J.S.54A:2-1. The estimated tax due shall equal the gain, if any, multiplied by that rate. The amount of gain used in the computation shall equal the amount of gain reportable for federal income tax purposes for the taxable year, but the estimated tax payment shall not be less than 2% of the consideration for the sale or transfer stated in the deed affecting the conveyance.
b. If the real property sold or transferred is located partly with and partly without this State, the nonresident taxpayer shall estimate the tax due using only the portion of the gain reasonably attributable to the portion of the real property located within this State.
c. If the nonresident is an estate or trust, the taxpayer shall estimate the tax due based upon the gain, if any, computed without reduction for any distribution of income to the beneficiaries during the taxable year in which the sale or transfer occurred.
L.2004,c.55,s.2; amended 2005, c.20.
2023 New Jersey Revised Statutes › Title 54A - New Jersey Gross Income Tax Act › Section 54A:9-1 - Applicability of State Tax Uniform Procedure Law.

54A:9-1. Applicability of State Tax Uniform Procedure Law.
The taxes imposed by this act shall be governed in all respects by the provisions of the State Tax Uniform Procedure Law (subtitle 9 of Title 54 of the Revised Statutes) except only to the extent that a specific provision of this act may be in conflict therewith.
L.1976, c. 47, s. 54A:9-1, eff. July 8, 1976, operative Aug. 30, 1976.
2023 New Jersey Revised Statutes › Title 54A - New Jersey Gross Income Tax Act › Section 54A:9-3 - Assessment.

54A:9-3. Assessment.
(a) Assessment date. The amount of tax which a return shows to be due, or the amount of tax which a return would have shown to be due but for a mathematical error, shall be deemed to be assessed on the date of filing of the return (including any amended return showing an increase of tax). In the case of a return properly filed without computation of tax, the tax computed by the director shall be deemed to be assessed on the date on which payment is due. If a notice of deficiency has been mailed, the amount of the deficiency shall be deemed to be assessed on the date specified in subsection (b) of section 54A:9-2 if no petition to the director is filed, or if a petition is filed, then upon the date when a decision of the director establishing the amount of the deficiency becomes final. If an amended return or report filed pursuant to section 54A:8-7 concedes the accuracy of a Federal change or correction, any deficiency in tax under this act resulting therefrom shall be deemed to be assessed on the date of filing such report or amended return, and such assessment shall be timely notwithstanding section 54A:9-4. If a notice of additional tax due, as prescribed in subsection (e) of section 54A:9-2 has been mailed, the amount of the deficiency shall be deemed to be assessed on the date specified in such subsection unless within 30 days after the mailing of such notice a report of the Federal change or correction or an amended return, where such return was required by section 54A:8-7 is filed accompanied by a statement showing wherein such Federal determination and such notice of additional tax due are erroneous. Any amount paid as a tax or in respect of a tax, other than amounts withheld at the source or paid as estimated income tax, shall be deemed to be assessed upon the date of receipt of payment, notwithstanding any other provisions.
(b) Other assessment powers. If the mode or time for the assessment of any tax under this act (including interest, additions to tax and assessable penalties) is not otherwise provided for, the director may establish the same by regulations.
(c) Estimated income tax. No unpaid amount of estimated tax under section 54:8-5 shall be assessed.
(d) Supplemental assessment. The director may, at any time within the period prescribed for assessment, make a supplemental assessment, subject to the provisions of section 54A:9-2 where applicable, whenever it is ascertained that any assessment is imperfect or incomplete in any material respect.
L.1976, c. 47, s. 54A:9-3, eff. July 8, 1976, operative Aug. 30, 1976.