reglab/statecodes huggingface dataset:
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 23A - TAX MAPS › Subchapter 1 - GENERAL PROVISIONS › Section 18:23A-1.5 - Scales

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Maps shall be drawn
				to the following scales, depending on lot sizes, density and classification of the
				municipality:
1. City and urban districts shall
				use: 1 inch = 50 feet and 1 inch = 100 feet; however, large parcels of land such as
				airports or industrial tracts should be detailed at a scale not to exceed 1 inch =
				200 feet or 1 inch = 400 feet, depending on size. Example: No parcel of land over 15
				acres should be detailed at a scale of 1 inch = 50 feet.
2. Rural districts--1 inch = 200 feet and 1 inch =
				400 feet;
3. Large tracts, such as
				Federal, State, county, municipal and airfields, may be detailed on the key map or
				separate detail sheets at scales to be agreed upon by the Tax Map
				Inspection/Railroad Assessment Section, the municipality and the tax map
				maker.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 23A - TAX MAPS › Subchapter 1 - GENERAL PROVISIONS › Section 18:23A-1.6 - Key map or sheet

Current through Register Vol. 56, No. 14, July 15, 2024
(a) A Key Sheet shall be
				prepared for each map to a small scale which shall show the following data (See
				Standards, Page S4):
1. The boundary lines of the
				entire municipality, including bearings and distances when available;
2. The names and limits of all adjacent
				municipalities and counties;
3. All
				streets, roads, highways, main streams, lakes, local settlements, right-of-ways of
				major public utilities, airports, large bodies of water and railroads with their
				proper names;
4. The limits of special
				taxing districts within the municipality;
5. The outline and number of each detail
				sheet;
6. The outline and number of each
				block;
7. The meridian, true and
				magnetic, including declination on key sheet only;
8. Legend (See Standards, Page S4);
9. Title block (See Standards, Page S3);
10. Revision block (See Standards, Page S4).
				Revision block shall be shown on Key or Index Sheet and must contain the name and
				license number of the New Jersey Licensed Surveyor who made the revisions, the date
				of the revisions and, if needed, the revised detail sheet numbers.
11. Statement as follows: "To show conditions as
				of (date)"; this statement must appear in the Title Block;
12. The certification statement and seal of the
				New Jersey Licensed Land Surveyor shall be shown on the mylar;
13. The following statement shall be shown on the
				Key Sheet: "The areas, boundaries and dimensions shown on this tax map are derived
				from ground surveys, aerial surveys, and recorded plans, maps, deeds, wills, and are
				to be used for assessment purposes only";
14. Ample space shall be provided for the use of a
				three-inch by four-inch Director's approval stamp (See Standards, Pages S3 and
				S4).
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 23A - TAX MAPS › Subchapter 1 - GENERAL PROVISIONS › Section 18:23A-1.7 - Detail sheets

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Detail sheets of a
				tax map shall be laid out as systematically as possible to make the tax map easy to
				understand. Streets, roads, highways, streams and railroads, etc. should be used as
				sheet limits unless it is impractical to do so.
(b) The grid system shall not be used to detail a
				tax map.
(c) A true meridian shall be
				drawn on each detail sheet.
(d) Tax map
				sheets must align with each other when laid out. Sheet matching will be checked for
				formal approval.
(e) Ample space shall
				be provided for the use of a three-inch x four-inch Director's Approval
				Stamp.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 23A - TAX MAPS › Subchapter 1 - GENERAL PROVISIONS › Section 18:23A-1.8 - Sheet numbers

Current through Register Vol. 56, No. 14, July 15, 2024
(a) The sheets of a tax
				map shall be numbered consecutively, and the sheet number shall be placed in the
				upper and lower right-hand corners, outside of the borderline. A supplemental tax
				map sheet shall show the original sheet number with a number added as a subscript.
				For example: If an original sheet numbered "9" is subdivided or a supplemental sheet
				is needed they would become 9, 9.01, 9.02, etc. (See Standards, Pages S6 and
				S7).
(b) Along the inside of each
				borderline shall be marked the number of each adjoining detail sheet. (See
				Standards, Page S5).
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 23A - TAX MAPS › Subchapter 1 - GENERAL PROVISIONS › Section 18:23A-1.9 - Block numbers

Current through Register Vol. 56, No. 14, July 15, 2024
(a) All blocks in the
				municipality shall be assigned block numbers set forth in numerical sequence
				commencing with the number "1".
(b)
				Block numbers shown on the tax map must correspond with the block numbers on the
				assessor's current tax list.
1. The division of an
				old block number shall be shown by using the decimal system in this manner--1.01,
				1.02, etc.; no alpha-numeric block numbers will be permitted.
Example (1):
Old block number 100 is split by a freeway into four blocks, yet
				  the identity of old block 100 must be retained. The new block numbers would be
				  designated as block number 100.01, 100.02, 100.03, and 100.04.
2. There is another system of block numbering
				which identifies the sheet number as well as the block number.
Example (2):
Sheet 1 would have the blocks numbered 101, 102, etc. Sheet 2
				  would have blocks numbered 201, 202, etc.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 23A - TAX MAPS › Subchapter 1 - GENERAL PROVISIONS › Section 18:23A-1.10 - Lot numbers

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Lot numbers shall be
				assigned to every lot in the municipality including lots along the boundary lines,
				which may be assessed by an adjoining municipality, and "exempted" property, except
				areas occupied by roads, streets, highways, and tidal waters outside of riparian
				grants (See Standards, Pages S13 and S14).
(b) Lot numbers shall be consecutive in each
				block, commencing with the number "1". In those areas covered by a filed development
				the lot numbers from such filed maps may be adopted for use on the tax map, provided
				this method does not produce any duplication of lot numbers within any
				block.
(c) Lot numbers shall be shown in
				smaller and lighter figures and be easily distinguishable from block
				numbers.
(d) Lot numbers shall be placed
				on the lots in a consistent format.
(e)
				If used, development lot numbers and historic lot numbers shall be lighter in
				appearance and less noticeable than the current lot numbers used on the tax map.
				Development lot numbers shall be illustrated in the Legend on the Key Sheet (See
				Standards, Page S12).
(f) Where adjacent
				lots on a filed map are combined into one holding for the purpose of assessment, the
				lots may be shown on the tax map either as one lot or several lots, depending on the
				circumstances and preferences of the local officials. However, the method adopted
				should be used throughout the entire tax map (See Standards, Page S12).
(g) If lots as shown on an original tax map are
				later subdivided, each subdivision shall generally bear the original lot number with
				a number added as a subscript. For example: If an original lot numbered 3 is
				subdivided into two lots, they would become lot numbers 3.01 and 3.02. Any later
				subdivision of former lot 3 would take the next consecutive numbers 3.03, 3.04, etc.
				(See Standards, Page S9).
(h) If a lot
				or any portion of a lot is completely detailed on one detail sheet, the lot shall
				not be detailed on any adjoining detail sheet or sheets.
(i) When applicable, lot numbers shall be assigned
				to areas on which mobile homes are situated, and the designated lot numbers should
				be part of the numbers previously assigned to the lot on which the individual mobile
				homes are located. For example: The mobile homes referred to as No. 1, No. 2, No. 3,
				etc., within the mobile home park area listed as Lot 1 on the tax map, should be
				listed as being situated on Lots 1.01, 1.02, 1.03, etc. Detailing of the individual
				mobile home sites is permissible. The approximate location of the mobile home sites
				or lots should be indicated by a thin dashed line on the tax map (See Standards,
				Page S33).
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 23A - TAX MAPS › Subchapter 1 - GENERAL PROVISIONS › Section 18:23A-1.11 - Property lines

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Property lines of
				lots on a tax map shall be shown by a solid line only, lighter and thinner than that
				used for streets, roads, and artificial block limits (See
				18:23A-1.9(c) 
				).
(b) When a waterline (that is,
				rivers, lakes, bays and other bodies of water) are used as a property line, they
				shall be shown with a solid line and labeled "P/L".
(c) If used, development lot lines and historic
				lot lines must be shown with lighter dashed lines than the current lot line. (See
				Standards, Page S12).
(d) Solid lines
				are to be used for property limits only.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 23A - TAX MAPS › Subchapter 1 - GENERAL PROVISIONS › Section 18:23A-1.12 - Boundary lines of municipalities

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Boundary lines of
				the municipality shall be determined either by running traverse lines in the field
				or from other reliable sources.
1. If traverses
				are run, they shall be closed and the computations may be requested by the Property
				Administration, Tax Map Inspection/Railroad Assessment Section for review.
2. Reliable sources may be defined as recent tax
				maps of the adjoining municipalities, old maps and description of the municipality,
				known monuments and land marks in the boundary line itself, and determination by
				appointed commissioners as to the location of any disputed lines pursuant to
				40A:13-1 et seq.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 23A - TAX MAPS › Subchapter 1 - GENERAL PROVISIONS › Section 18:23A-1.13 - Boundaries of special taxing districts

Current through Register Vol. 56, No. 14, July 15, 2024
Boundaries of special districts for which a separate tax is
				  assessed, such as hazardous waste sites, garbage, fire and lighting districts, etc.,
				  shall be shown on both the Key Sheet or Sheets and on those Detail Sheets affected,
				  by conspicuous dashed lines, with the name or other designation of such district
				  prominently shown along said boundary line.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 23A - TAX MAPS › Subchapter 1 - GENERAL PROVISIONS › Section 18:23A-1.14 - Dimensions and area of lots

Current through Register Vol. 56, No. 14, July 15, 2024
(a) The deed width and
				depth dimensions of all lots shall be shown on properties assessed as
				lots.
(b) All deed dimensions of acreage
				lots are required.
(c) A scaled distance
				may be used where the deed distance is unknown and cannot be determined at a
				reasonable cost.
1. In the case where scaled
				distances are used, the indication (S) shall be used after the dimension, for
				example, 1505' (S). Distances determined by scaling should be rounded off to the
				nearest foot.
2. Where the deed distance
				is in conflict with the surveyed or scaled distance, the indication (D) shall be
				shown after the deed dimension, for example, 1666.26' (D).
3. All dimensions (not in conflict with surveyed
				or scaled distance) shall indicate deed dimensions. No abbreviation or rounding of
				deed dimensions is permitted. Dimensions shall be given in feet and hundredths of a
				foot, where possible. However, where deed dimensions indicate a distance to the
				center of a road, the calculated distance to the side line of the road or both, the
				centerline and the right-of-way distances shall be shown on the tax map. Frontage
				dimensions shall be taken and shown along the right-of-way of the road.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 23A - TAX MAPS › Subchapter 1 - GENERAL PROVISIONS › Section 18:23A-1.15 - Streets, roads, highways

Current through Register Vol. 56, No. 14, July 15, 2024
(a) All dedicated
				streets, roads and highways shall be shown by a solid line, considerably heavier
				than the lines used to show lot lines (See Standards, Page S1).
(b) The proper and correct names of all streets,
				roads and highways shall be shown on Key Sheets and Detail Sheets.
(c) The widths of all streets, roads, alleys and
				highways when known or determinable shall be shown on the Detail Sheets.
(d) Private and vacated streets shall be shown as
				lots with separate lot numbers or shall be shown with dashed lines. (See Standards,
				Pages S1, S11, S26 and S36).
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 23A - TAX MAPS › Subchapter 1 - GENERAL PROVISIONS › Section 18:23A-1.16 - Rights-of-way and easements

Current through Register Vol. 56, No. 14, July 15, 2024
(a) The rights-of-way
				and easements of all public utilities shall be shown with their widths and types
				(that is, private, sewer utility, etc.) set forth on the affected Detail Sheets. If
				the width is unknown, a scaled dimension shall be used.
(b) If the rights-of-way are owned in fee and are,
				therefore, assessable, they may be detailed in one of the following methods:
1. A right-of-way may be assigned a block number
				to apply to the entire length of such right-of-way in the municipality, assigning
				consecutive lot numbers to portions limited by roads, streets, etc., in which case
				the right of way shall be shown with a heavy solid block limit line (See Standards,
				Page S15).
2. Each portion of a
				right-of-way limited by roads, streets, etc., may be assigned a lot number
				applicable to the block in which it is located, in which case the right-of-way shall
				be shown with the regular type lot lines (See Standards, Page S15).
3. Each portion of a right-of-way limited by
				roads, streets, etc. may be assigned a separate block number in which case the
				right-of-way shall be shown with a heavy solid block limit line (See Standards, Page
				S14).
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 23A - TAX MAPS › Subchapter 1 - GENERAL PROVISIONS › Section 18:23A-1.17 - Railroads

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Tax maps must show
				all railroads with their correct names and locations as shown on railroad valuation
				right-of-way maps of the Property Administration, Tax Map Inspection/Railroad
				Assessment Section.
(b) The railroad
				property as assessed by the State will be shown in its three categories: namely
				Class I (Main Stem), Class II (Second Class) and Class III (Passenger Use) (See
				Standards, Page S16).
(c) Railroad
				property may be shown in the same manner as outlined under "Rights-of-way and
				Easements," 18:23A-1.1 6(b)2 (See Standards, Pages
				S14 and S15). However, the method adopted shall be used throughout the entire tax
				map.
(d) Prints of the railroad lands as
				assessed by the State of New Jersey may be available, upon application, to the
				Property Administration, Tax Map Inspection/Railroad Assessment Section, as
				permitted by the Open Public Records Act,
				47:1A-1 et seq.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 23A - TAX MAPS › Subchapter 1 - GENERAL PROVISIONS › Section 18:23A-1.18 - Rivers, streams, riparian grants

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Tax maps shall show
				all rivers and streams with their proper names on the Key Sheet or Sheets and on the
				respective Detail Sheets.
(b) Dashed and
				triple dotted lines shall be used to show rivers, streams and similar bodies of
				water (See Standards, Page S17).
(c) A
				single solid line shall be used to indicate a body of water that is also a property
				limit, provided it is marked "P/L" (See Standards, Page S19).
(d) On navigable and tidal waters, dimensions will
				indicate distances to the extent of ownership only (See Standards, Page
				S18).
(e) Riparian grants, leases, and
				licenses shall be indicated with a solid line and assigned lot numbers (See
				Memorandum dated April 21, 1988, from Deputy Attorney General Harry Haushalter to
				Ivan Hafkowitz, Chief, Engineering Section, Division of Taxation, Standards, Page
				S17).
Example: Where a property owner also has a riparian grant, lease
				  or license, the area, lease or license shall be shown as a lot and assigned a
				  subscript number to the present lot number (See Standards, Page S19). Parcels
				  detailed from "Claims Maps" adopted by the Tidelands Resource Council must indicate
				  such information. A note shall be placed on the tax map sheet showing name, number
				  and date of a claims map (A useful explanation concerning the manner of reflecting a
				  Riparian interest on a tax map may be found on page 21 of an Attorney General
				  Opinion dated April 21, 1988, and on page S20 of the Standards. The A.G. Opinion may
				  be obtained from the Tax Map Inspection/Railroad Assessment Section of Property
				  Administration).
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 23A - TAX MAPS › Subchapter 1 - GENERAL PROVISIONS › Section 18:23A-1.19 - Marshes, timberlands, mines, and other features having material influence on land values

Current through Register Vol. 56, No. 14, July 15, 2024
If required by the municipality, the tax map may show with a
				  light dotted line the outlines of features that may have a material influence on
				  land values, such as marshes, timberlands, active mines, quarries, clay pits and
				  agricultural or farm lands.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 23A - TAX MAPS › Subchapter 1 - GENERAL PROVISIONS › Section 18:23A-1.20 - Exempted lands

Current through Register Vol. 56, No. 14, July 15, 2024
(a) All lots actually
				exempted from taxation shall be marked with the word "exempted" and numbered
				sequentially in accordance with the appropriate lot and block numbers.
(b) Every parcel designated "Exempted" must
				indicate the reason for exemption (for example, disabled veteran, school, church,
				municipal ownership).
(c) Any lot with a
				partial exemption must have the exempted limits indicated with dashed lines
				(including dimensions). If partially exempted areas are larger than one acre, the
				acreage shall be shown along with the dimensions (See Standards, Page
				S38).
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 23A - TAX MAPS › Subchapter 1 - GENERAL PROVISIONS › Section 18:23A-1.21 - Titles

Current through Register Vol. 56, No. 14, July 15, 2024
(a) All tax map sheets
				must contain in the lower right-hand corner and within the borderlines, a title
				giving the name of the municipality, name of county, date of making, scale of the
				individual sheet, and the name and address of the New Jersey Licensed Land Surveyor
				who made the tax map (See Standards, Page S3).
(b) Location of the title other than as described
				in (a) above will be permitted if a reasonable explanation is indicated and approval
				granted after contacting the Tax Map Inspection/Railroad Assessment Section,
				Division of Taxation at the address stated in the Standards book.
(c) The "To show conditions as of (date)"
				statement shall be shown. This date shall match the latest date in the revision
				block.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 23A - TAX MAPS › Subchapter 1 - GENERAL PROVISIONS › Section 18:23A-1.22 - Names of property owners

Current through Register Vol. 56, No. 14, July 15, 2024
(a) The names of owners
				of acreage lots in rural townships may be shown on the mylars in pencil if the local
				authorities so desire.
(b) Where the
				transfer of property is active and changes in ownership are frequent, the names of
				owners should be omitted.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 23A - TAX MAPS › Subchapter 1 - GENERAL PROVISIONS › Section 18:23A-1.23 - Surveys

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Where required on
				surveyed tax maps in locating "control points" for aerial photographs, surveys can
				be made with any degree of accuracy desired by the local authorities, but errors
				shall not exceed the following limits:
1.
				Measuring in city and suburban areas, error not to exceed 0.1 feet in 1,000
				feet;
2. Measuring in rural districts,
				flat country, error not to exceed 0.5 feet in 1,000 feet;
3. Measuring in rural districts, rough and hill
				country, error not to exceed 1.0 feet in 1,000 feet.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 23A - TAX MAPS › Subchapter 1 - GENERAL PROVISIONS › Section 18:23A-1.24 - Supplementary field surveys

Current through Register Vol. 56, No. 14, July 15, 2024
Supplementary field surveys shall be made where property lines
				  cannot be determined from deed descriptions or other available suitable information
				  in order to insure the proper location and size of all lots shown on the tax map.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 23A - TAX MAPS › Subchapter 1 - GENERAL PROVISIONS › Section 18:23A-1.25 - Review procedures employed by Property Administration

Current through Register Vol. 56, No. 14, July 15, 2024
(a) The Property
				Administration, Tax Map Inspection/Railroad Assessment Section, will review and note
				corrections to be made by the tax map maker.
(b) Corrections to be made on the tax map will be
				listed on a correction sheet or sheets so provided, and will be shown on marked-up
				prints of the map when prints are provided by the tax map maker.
(c) The Tax Map Inspection/Railroad Assessment
				Section reserves the right to ask for corrections in compliance with requirements of
				these rules during any period or periods of the reviewing procedure involved in the
				preparation of any tax map.
(d) When the
				map is inspected for formal certification and found to be in compliance with this
				chapter, the mylars will be given a serial number and certification stamp.
(e) For the purpose of this Section's review
				procedure, the individual tax map sheets should not be fastened together or bound in
				any manner or printed on both sides.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 23A - TAX MAPS › Subchapter 1 - GENERAL PROVISIONS › Section 18:23A-1.26 - Outline maps

Current through Register Vol. 56, No. 14, July 15, 2024
(a) "Outline maps" are
				ordinarily only a temporary expedient; their use is permitted only in townships, and
				only after permission is obtained from the Director, Division of Taxation (See
				N.J.S.A. 54:1.15(3)).
(b) The provisions
				of the rules for other types of tax maps are to apply to "outline maps".
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 23A - TAX MAPS › Subchapter 1 - GENERAL PROVISIONS › Section 18:23A-1.27 - Maintenance of tax maps

Current through Register Vol. 56, No. 14, July 15, 2024
(a) The Director,
				Division of Taxation, has full control over the preparation, maintenance, and
				revision of all tax maps however prepared (See
				54:1-15(d) 
				).
(b) An approved tax map shall be
				maintained and revised as specified in this section.
(c) Current maintenance and revision of tax maps
				shall be achieved by reviewing the map whenever any land transfer occurs. A revision
				block shall be set forth on a key map indicating the following:
1. Date, name, and license number of New Jersey
				Licensed Land Surveyor who made revisions (not the name of firm or company) and date
				of last revision;
2. The dates will
				indicate when last revisions were made on the tax map;
3. If Detail Sheets show revision blocks, the
				information will indicate the last revision on that sheet only in the same manner as
				on the key map. The Division recommends revision blocks on all sheets detailing the
				changes that occurred to each sheet over time.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 23A - TAX MAPS › Subchapter 1 - GENERAL PROVISIONS › Section 18:23A-1.28 - Condominiums

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Lot numbers shall be
				assigned to all lots having condominiums. Separate condominium units shall be shown
				as indicated in the filed "Master Deed." Lot acreages shown on such lots will
				indicate "Total" (area included) or "Common Element" (area not included) under
				condominium units.
1. Detailing condominium units
				shall be performed as follows:
i. Assign lot
				numbers to all individually assessed condominium units, if more than one lot number
				is shown to a unit area, then either an indication of floor levels or lot lines
				between the numbers to indicate front-to-back or side-to-side units must be shown
				(See Standards, Page S26A);
ii.
				Condominiums and townhouses can be detailed on a subsheet. The footprint of the
				building must be shown on the Detail Sheet with dashed lines (See Standards, Page
				S26B);
iii. Dashed lines shall be used
				to show all private streets, courts, parking areas, swimming pools, etc.;
iv. Alphabetical designations shall not be used in
				reference to numerical designations to define lots. However, unit types or models
				can be labeled as A, B, C, D, etc., but shall be inset on a map in lighter print
				than used for lot numbers (See Standards, Pages S26C);
v. Show legend on detail sheet which will contain
				every detail of the condominium models indicating size and dimensions (See
				Standards, Pages S26C). When using qualifying numbers, the block number, lot number,
				qualifying number, unifying number if needed, and square footage, shall all be
				shown;
vi. Where unattached car garages
				are detailed and the condominium units numbers are 30, 31, 32, the respective garage
				numbers shall be 30.01, 31.01, and 32.01 or assign next consecutive unit numbers
				(See Standards, Pages S30 and S31); and
vii. Qualifying numbers can be used. However,
				alphanumeric combinations cannot be used, that is, COA, COA-1, CO1-A. Qualifiers
				that can be used are CO1, COO1, COO2, etc. (See Standards, Page S26C).
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 23A - TAX MAPS › Subchapter 1 - GENERAL PROVISIONS › Section 18:23A-1.29 - Flood hazards

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Where applicable,
				the tax map must show boundaries of flood hazard areas with dashed lines, as
				indicated except that alternatively, such boundaries may be shown by the current
				Flood Insurance Rate Maps (FIRM), so that New Jersey is consistent with the national
				standard, which requires the use of the FIRM maps.
(b) Additional information, such as acreage and/or
				dimensions should indicate flood hazard limits (See Standards, Pages S21 and
				S22).
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 23A - TAX MAPS › Subchapter 1 - GENERAL PROVISIONS › Section 18:23A-1.30 - Miscellaneous assessments

Current through Register Vol. 56, No. 14, July 15, 2024
Where applicable the tax map must indicate areas of coastal
				  wetlands, encroachments, solar rights, etc., in the same manner as indicated for
				  flood hazard areas with dashed lines (See Standards, Pages S21 and S22).
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 23A - TAX MAPS › Subchapter 1 - GENERAL PROVISIONS › Section 18:23A-1.31 - Air rights

Current through Register Vol. 56, No. 14, July 15, 2024
(a) When subject to
				assessment and taxation, air rights must be shown on tax maps in accordance with the
				following:
1. The area included in the air rights
				should be bounded by dashed lines and inscribed with the words "Air
				Rights."
2. The lot number of the parcel
				subject to air rights shall also be the number assigned to the air rights with a
				decimal added commencing with "01".
Example: Lot 15 is subject to air rights in favor of an
				  independently owned parking lot atop a building. The parking lot will appear as lot
				  15.01 (See Standards, Page S23).
3. The elevation above ground to be shown when
				available (See Standards, Page S23).
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 24 - SALES AND USE TAX ACT › Subchapter 1 - FORMS AND DEFINITIONS › Section 18:24-1.1 - Sales and Use Tax Act forms enumerated

Current through Register Vol. 56, No. 14, July 15, 2024
The following list reflects sales and use tax forms currently
				  available for use under
				  54:32B-1 et seq.
REGISTRATION APPLICATIONS
NJ-REG
Business Registration
REG-1E
Application for Exempt Organization
						  Certificate
ST-2
Sales Tax Certificate of Authority
UZ-1
Application for Reduced Sales Tax Collection
						  For Qualified Urban Enterprise Zone Retail Businesses SPECIALIZED USE FORMS
SPECIALIZED USE FORMS
ST-3
Resale Certificate
ST-3NR
Resale Certificate for Non-New Jersey
						  Sellers
ST-4
Exempt Use Certificate
ST-4 (BRRAG)
Sales and Use Tax Exemption
						  Certificate-Business Retention and
Relocation Assistance Grant Program
ST-5
Exempt Organization Certificate
ST-6
Direct Payment Permit
ST-6A
Direct Payment Certificate
ST-6E
Direct Payment Permit/Certificate
						  (Energy)
ST-7
Farmers Exemption Certificate
ST-8
Certificate of Exempt Capital Improvement
ST-10
Motor Vehicle Sales and Use Tax Exemption
						  Report
ST-10A
Aircraft Dealer Sales and Use Exemption
						  Report
ST-10V
Vessel Dealer Sales and Use Tax Exemption
						  Report
ST-10V
Supplement 1--Supplement for a Foreign
						  Corporation
ST-11
Report of Sales Tax on Motor Vehicles
ST-13
Contractor's Exempt Purchase Certificate
ST-16
Exemption Certificate for Student
						  Textbooks
ST-SST
Streamlined Sales and Use Tax Agreement
						  Certificate of Exemption* (may be used as an alternative form in approved
						  circumstances)
MTC
Uniform Sales and Use Tax Certificate-Multi
						  Jurisdiction
SALES AND USE TAX RETURNS
ST-18
Use Tax
ST-18B
Annual Business Use Tax Return
ST-50
Sales and Use Tax Quarterly Return
ST-50EN
Sales and Use Tax Quarterly Return
						  (Energy)
ST-51
Monthly Remittance Statement
ATLANTIC CITY LUXURY TAX
ST-250
Atlantic City Luxury Tax/State Sales Tax
						  Monthly Return
ST-252
Atlantic City Luxury Tax Certificate of
						  Authority
URBAN ENTERPRISE ZONE FORMS
UZ-2
Urban Enterprise Sales Tax Certificate of
						  Authority
UZ-4
Urban Enterprise Zone Contractor's Exempt
						  Purchase Certificate
UZ-5
Urban Enterprise Exempt Purchase
						  Certificate
UZ-50
Combined Sales and Use Tax/Urban
						  Enterprise
UZ-6
Urban Enterprise Zone Energy Sales Tax
						  Exemption
Certificate
CAPE MAY COUNTY TOURISM TAX
ST-350
Cape May County Tourism Sales Tax and Tourism
						  Assessment
SALEM COUNTY
ST-450
Sales and Use Tax Return-Salem County
ST-451
Salem County Sales and Use Tax Monthly
						  Remittance
SC-6
Salem County-Energy Sales Tax Exemption
						  Certificate
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 24 - SALES AND USE TAX ACT › Subchapter 2 - RETENTION OF RECORDS BY SELLERS › Section 18:24-2.1 - Scope of subchapter

Current through Register Vol. 56, No. 14, July 15, 2024
This subchapter is intended to set forth certain records required
				  to be kept by sellers pursuant to the Sales and Use Tax Act,
				  54:32B-1 et seq.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 24 - SALES AND USE TAX ACT › Subchapter 2 - RETENTION OF RECORDS BY SELLERS › Section 18:24-2.3 - General requirements

Current through Register Vol. 56, No. 14, July 15, 2024
(a) A true copy of all sales slips, invoices,
				receipts, statements, memoranda of price, cash register tapes, or guest checks
				issued to any customer by a seller who is required to be registered pursuant to the
				provisions of the Sales and Use Tax Act,
				54:32B-1 et seq. and records of every
				purchase, both retail and wholesale, must be available for inspection and
				examination at any time upon demand by the Director or his or her duly authorized
				agent or employee and shall be preserved for a period of four years from the filing
				date of the quarterly period for the filing of sales tax returns to which such
				records pertain.
(b) Photocopies or
				electronically stored copies of general books of account, such as cash books,
				journals, voucher registers, ledgers, etc., are not acceptable in lieu of original
				records. However, photocopies or electronically stored copies of supporting records
				of details, such as sales invoices, purchase invoices, credit memoranda, etc., may
				be maintained provided the following conditions are met:
1. Appropriate facilities are provided for
				preservation of the copies for the periods required.
2. Copies are indexed, cross referenced, labeled
				to show beginning and ending numbers or beginning and ending alphabetical listing of
				documents included, and are systematically filed.
3. The taxpayer agrees to provide transcriptions
				of any information contained in copies, which may be required for purposes of
				verification of tax liability.
4. Proper
				facilities are provided for the ready inspection and location of the particular
				records, including computer hardware and software for viewing and copying the
				records.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 24 - SALES AND USE TAX ACT › Subchapter 2 - RETENTION OF RECORDS BY SELLERS › Section 18:24-2.4 - Summary sales records

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Where summary records are maintained that
				show, by sales location, total receipts and taxable receipts, the seller must
				maintain individual sales slips, invoices, receipts, statements, memoranda of price,
				cash register tapes, or guest checks for a period of four years from the last date
				of the most recent quarterly period for the filing of sales tax returns to which
				such individual sales documents pertain.
(b) In all instances, summary sales records as
				described in this section shall be retained for a period of not less than four years
				from the last date of the quarterly period for the filing of sales tax returns to
				which the summary records pertain.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 24 - SALES AND USE TAX ACT › Subchapter 2 - RETENTION OF RECORDS BY SELLERS › Section 18:24-2.5 - Resale and exemption certificates

Current through Register Vol. 56, No. 14, July 15, 2024
(a) In the case of sales
				upon which no tax has been collected due to the acceptance of a fully completed
				resale or exemption certificate by the seller in lieu of collecting the sales tax,
				individual sales slips, invoices, receipts, statements, memoranda of price, cash
				register tapes, or guest checks recording such sales shall be retained for a period
				of not less than four years from the last date of the quarterly period for the
				filing of sales tax returns to which individual sales records pertain. All resale
				and exemption certificates must be contemporaneously dated, and all supporting
				documentation must be retained by the seller.
(b) Summary records will not be considered to be
				adequate evidence of the accuracy of any resale or exemption
				certification.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 24 - SALES AND USE TAX ACT › Subchapter 2 - RETENTION OF RECORDS BY SELLERS › Section 18:24-2.6 - Records for out-of-State sales

Current through Register Vol. 56, No. 14, July 15, 2024
(a) In the case of sales
				upon which no tax has been collected because of delivery or performance outside of
				New Jersey, the seller shall retain records, which show for each such sale:
1. The nature of the item sold, the service(s)
				performed, the amusement charge, or the catering charge;
2. The date(s) of the transaction;
3. The name and address of the purchaser;
				and
4. The method of delivery to the
				out-of-State location.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 24 - SALES AND USE TAX ACT › Subchapter 2 - RETENTION OF RECORDS BY SELLERS › Section 18:24-2.7 - Records presumed representative of accounting practices

Current through Register Vol. 56, No. 14, July 15, 2024
It shall be presumed where a seller elects to dispose of
				  individual sales records prior to the end of the statutory four-year period
				  pertaining to the retention of such records, that those records that are required to
				  be retained by this subchapter are representative of the seller's accounting
				  practices for such four-year period, unless the seller has notified the Director, by
				  certified mail, of a change in accounting practice.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 24 - SALES AND USE TAX ACT › Subchapter 2 - RETENTION OF RECORDS BY SELLERS › Section 18:24-2.8 - Purchase records

Current through Register Vol. 56, No. 14, July 15, 2024
(a)In all instances, sellers are required to
				retain for a period of four years, detailed purchase records that disclose the
				following:
1. Names and addresses of persons from
				whom purchases were made;
2. Amounts of
				all purchases;
3. The dates upon which
				all purchases were made; and
4. The
				nature of the items or services purchased, including quantity, description of item,
				and purchase price of each individual item.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 24 - SALES AND USE TAX ACT › Subchapter 2 - RETENTION OF RECORDS BY SELLERS › Section 18:24-2.9 - Direct payment permit holder's records

Current through Register Vol. 56, No. 14, July 15, 2024
(a) A seller who is the
				holder of a valid Direct Payment Permit, issued under the provisions of
				54:32B-12(b), is
				required to maintain and retain all records required by this subchapter for a period
				of four years after the filing date for the quarterly filing period to which such
				records pertain.
(b) A holder of a
				Direct Payment Permit may not dispose of sales slips, invoices, receipts,
				statements, memoranda of price, detailed cash register tapes, guest checks,
				individual or summary sales or purchase records, or any other record of sale,
				purchase, or use prior to the expiration of a period of four years after the filing
				date for the quarterly filing period to which such records pertain.
(c) A holder of a valid Direct Payment Permit
				shall maintain, in addition to all other records required by this subchapter,
				records that disclose the following:
1. The amount
				of every purchase, the name and address of the seller from whom the purchase was
				made, a description of the property purchased, and the exact date of the purchase
				and payment (if payment is made on a date different from the purchase
				date);
2. The date upon which purchased
				property was put to use, whether or not such use was taxable, the amount of the
				property put to use, and a detailed description of the property put to use and a
				detailed description of such use;
3. The
				sales tax reporting period during which tax or deduction was reported on all
				purchases;
4. Summary records,
				maintained by calendar quarter, including:
1st Quarter
JAN.
FEB.
MAR.
2nd Quarter
APR.
MAY
JUN.
3rd Quarter
JUL.
AUG.
SEP.
4th Quarter
OCT.
NOV.
DEC.
which records shall include quarterly summaries of:
i. Purchases;
ii. Taxable uses;
iii. Nontaxable uses (including taxable purchases
				upon which tax has been paid);
iv. Tax
				paid; and
v. Effective rate of tax paid
				on taxable uses, if applicable.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 24 - SALES AND USE TAX ACT › Subchapter 2 - RETENTION OF RECORDS BY SELLERS › Section 18:24-2.10 - Extended recordkeeping periods

Current through Register Vol. 56, No. 14, July 15, 2024
The Director, in his or her discretion, may require a seller, by
				  written notice, to retain records for such period as he or she may designate other
				  than as provided in this subchapter.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 24 - SALES AND USE TAX ACT › Subchapter 2 - RETENTION OF RECORDS BY SELLERS › Section 18:24-2.11 - Waiver of recordkeeping requirements

Current through Register Vol. 56, No. 14, July 15, 2024
(a) At any time, the
				Director may, at his or her discretion, consent to the disposal of individual sales
				records upon written application of the seller. Such written application shall
				include the following:
1. A statement of the
				reasons why it is impractical for the seller to retain documents for the periods
				required, including the specific period for which the seller wishes to dispose of
				records;
2. A detailed description of
				the method of collection of the sales tax from customers;
3. A detailed description of the seller's system
				of accounting for sales tax liability;
4. Samples of the sales documents, which the
				seller seeks authorization to dispose of; and
5. A sample of the summary records used by the
				seller to account for sales tax liability.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 24 - SALES AND USE TAX ACT › Subchapter 2 - RETENTION OF RECORDS BY SELLERS › Section 18:24-2.12 - Waiver of limitation of time by seller

Current through Register Vol. 56, No. 14, July 15, 2024
Where a seller has consented in writing to an extension of the
				  time for assessment of an additional tax, he or she is required, without further
				  notice, to retain such records as required in this subchapter for the periods
				  required, as well as any period covered by his or her waiver.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 24 - SALES AND USE TAX ACT › Subchapter 2 - RETENTION OF RECORDS BY SELLERS › Section 18:24-2.15 - Insufficiency of records

Current through Register Vol. 56, No. 14, July 15, 2024
(a) The records of a seller may be deemed
				incorrect or insufficient if:
1. An evaluation of
				the accounting system discloses that the system does not provide adequate internal
				control procedures which assure the accuracy and completeness of the transactions
				recorded in the books and records.
2.
				The records are not maintained in accordance with this subchapter.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 24 - SALES AND USE TAX ACT › Subchapter 2 - RETENTION OF RECORDS BY SELLERS › Section 18:24-2.16 - Admission records and information; promoter registration

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Every person
				who contracts, agrees to, or otherwise arranges to hold, produce, or sponsor an
				event, entertainment, or amusement, the admission to which is subject to tax under
				54:32B-3(e)  of the
				Sales and Use Tax Act is deemed to be a promoter, and a person required to collect
				sales tax, and shall, at least 15 business days before commencing business, file
				with the Division of Revenue and Enterprise Services an application for registration
				(NJ-REG) for New Jersey sales tax purposes. When registration is granted, it will be
				for an indefinite period. However, the applicant must notify the Division of
				Taxation of any change of address, ownership, or business activity.
(b) Every person required to collect sales tax
				shall collect the tax on receipts from sales of taxable admissions for events,
				entertainments, or amusements to be held in New Jersey, including exempt
				organizations described in
				54:32B-9 of the Sales and Use Tax Act.
				If the customer is given a ticket or other evidence of a right to admission which
				states the price of the admission, there must be a separate statement thereon of the
				sales tax imposed and collected with respect to the sale of the admission for
				remittance to the Division of Taxation.
(c) Any person who sells admission tickets or
				collects admission charges for a promoter is considered the recipient of amusement
				charges and is also a person required to register and collect and remit sales tax;
				provided, however, that the sales tax collected may be turned over to and remitted
				to the Division of Taxation by the promoter for whom the admissions were sold if all
				the following requirements are met:
1. The ticket
				sales agent is acting under a written agreement with the promoter which accounts for
				the sales tax and provides for the tax collected to be remitted by the
				promoter;
2. The promoter provides the
				ticket sales agent with a copy of its New Jersey Certificate of Authority;
3. The ticket sales agent has no reason to believe
				the sales tax will not be remitted by the promoter;
4. The ticket sales agent maintains records
				showing the promoter's name, address, telephone number, a copy of the promoter's New
				Jersey Certificate of Authority, the number of tickets sold or admissions granted,
				gross receipts from admission ticket sales, sales tax collected for New Jersey, and
				such other information as the Director may specify from time to time; and
5. The Division of Taxation has not instructed the
				ticket sales agent in writing to remit the tax collected for that promoter directly
				to the State.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 24 - SALES AND USE TAX ACT › Subchapter 3 - HOTEL ROOM OCCUPANCY SUBJECT TO SALES TAX › Section 18:24-3.1 - Scope of the subchapter

Current through Register Vol. 56, No. 14, July 15, 2024
This subchapter is intended to clarify the application of the
				  Sales and Use Tax Act (54:32B-1 et seq.) to the sale of hotel
				  room occupancies.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 24 - SALES AND USE TAX ACT › Subchapter 3 - HOTEL ROOM OCCUPANCY SUBJECT TO SALES TAX › Section 18:24-3.2 - Definitions

Current through Register Vol. 56, No. 14, July 15, 2024
The following words and terms, when used in this subchapter,
				  shall have the following meanings, unless the context clearly indicates
				  otherwise:
"Hotel" means a building or portion thereof, which is regularly
				  used and kept open as such for the lodging of guests.
"Occupancy" means the use or possession, or the right to the use
				  or possession, of any room in a hotel.
"Occupant" means a person who, for a consideration, uses,
				  possesses, or has the right to use or possess, any room in a hotel under any lease,
				  concession, permit, right of access, license to use, or other agreement, or
				  otherwise.
"Operator" means any person operating a hotel.
"Permanent resident" means any occupant of any room or rooms in a
				  hotel for at least 90 consecutive days.
"Place of assembly" means a room or suite of rooms containing no
				  sleeping accommodations and intended to be occupied and used by persons for purposes
				  other than as sleeping and living quarters.
"Room" means any room or rooms of any kind in any part or portion
				  of a hotel, which is available for or let out for any purpose other than place of
				  assembly.
"Unit" means any portion of a building which is, or may be,
				  rented or leased separately to any individual or family.