reglab/statecodes huggingface dataset:
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 23 - RAILROAD PROPERTY TAX › Subchapter 2 - PROPERTY NOT SUBJECT TO NEW JERSEY RAILROAD PROPERTY TAX › Section 18:23-2.2 - Municipal assessments

Current through Register Vol. 56, No. 14, July 15, 2024
Streets, sidewalks, sewers, or other municipal improvements are
				  not subject to assessment pursuant to the New Jersey railroad property tax.
				  Municipalities are not prohibited from assessing such benefits against the property
				  of a railroad operating in New Jersey in the same manner as other property of
				  individuals subject to local taxation.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 23 - RAILROAD PROPERTY TAX › Subchapter 2 - PROPERTY NOT SUBJECT TO NEW JERSEY RAILROAD PROPERTY TAX › Section 18:23-2.3 - Grade crossing improvements

Current through Register Vol. 56, No. 14, July 15, 2024
Grade crossing improvements required by a State Agency and/or a
				  municipality to be made by a railroad are not included in the taxable valuations
				  made under the Act; however, any improvements of grade crossings voluntarily made by
				  a railroad are included in the valuation of property taxed under the Act.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 23 - RAILROAD PROPERTY TAX › Subchapter 2 - PROPERTY NOT SUBJECT TO NEW JERSEY RAILROAD PROPERTY TAX › Section 18:23-2.4 - Improvements to capital facilities

Current through Register Vol. 56, No. 14, July 15, 2024
The improvements to capital facilities, as defined by
				  N.J.S.A.
				  54:29A-17.1, undertaken by a railroad pursuant to
				  the provisions of a contract with the New Jersey Department of Transportation or
				  with a municipality, where such improvements were made after January 1, 1963, are
				  not subject to valuation under the Act.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 23 - RAILROAD PROPERTY TAX › Subchapter 3 - PROPERTY SUBJECT TO NEW JERSEY RAILROAD PROPERTY TAX › Section 18:23-3.1 - Property taxable

Current through Register Vol. 56, No. 14, July 15, 2024
The Director assesses the annual property tax on all property used
				  for railroad purposes, except main stem, tangible personal property, facilities used
				  in passenger service, and Class II real property that transferred out of railroad
				  ownership between January 1 and October 1 of the pre-tax year, and not used for
				  railroad purposes on October 1 of the pre-tax year.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 23 - RAILROAD PROPERTY TAX › Subchapter 3 - PROPERTY SUBJECT TO NEW JERSEY RAILROAD PROPERTY TAX › Section 18:23-3.2 - Leased property

Current through Register Vol. 56, No. 14, July 15, 2024
Any property of a railroad leased to, or operated by, another
				  corporation, foreign or domestic, and used for railroad purposes, is assessed and
				  taxed to the lessor (or railroad) in the same manner as other property subject to
				  the Act.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 23 - RAILROAD PROPERTY TAX › Subchapter 3 - PROPERTY SUBJECT TO NEW JERSEY RAILROAD PROPERTY TAX › Section 18:23-3.3 - Tax in lieu

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Any property used for railroad purposes, and,
				therefore, taxable under the Act, including any main stem, tangible personal
				property, and facilities used in passenger service, is not subject to any other
				State or local tax measured by property used for railroad purposes.
(b) Any property not used for railroad purposes
				and therefore not subject to the Act is subject to taxation by the local taxing
				authorities of this State.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 23 - RAILROAD PROPERTY TAX › Subchapter 3 - PROPERTY SUBJECT TO NEW JERSEY RAILROAD PROPERTY TAX › Section 18:23-3.5 - Tax rate of railroad property

Current through Register Vol. 56, No. 14, July 15, 2024
Property used for railroad purposes except as noted in section
				  3.1 (Property taxable) of this chapter is assessed by the Director at the rate of $
				  4.75 per $ 100.00 of true value of such property as determined on January 1 of the
				  pre-tax year.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 23 - RAILROAD PROPERTY TAX › Subchapter 3 - PROPERTY SUBJECT TO NEW JERSEY RAILROAD PROPERTY TAX › Section 18:23-3.6 - Real property deemed to be in railroad use

Current through Register Vol. 56, No. 14, July 15, 2024
Real property shall be deemed to be in railroad use if such
				  property is used for the transportation of persons or freight by a railroad,
				  regardless of the ownership or possession of the real property.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 23 - RAILROAD PROPERTY TAX › Subchapter 4 - RAILROAD FRANCHISE TAX › Section 18:23-4.1 - Railroad franchise tax; rates, how computed

Current through Register Vol. 56, No. 14, July 15, 2024
(a) The
				New Jersey railroad franchise tax is assessed against each railroad or system
				operating in the State of New Jersey at the rate of 10 percent of its net railway
				operating income adjusted and allocated on the basis of the percentage of all track
				miles operated within the State to the total track miles operated everywhere by such
				railroad or system.
(b) The minimum
				franchise tax payable by any taxpayer is $ 100.00 for taxpayers having total railway
				operating revenues of $ 1,000,000 or less allocated to New Jersey for the pre-tax
				year; and $ 4,000 for taxpayers having total railway operating revenues of $
				1,000,000 or more allocated to New Jersey for the pre-tax year.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 23 - RAILROAD PROPERTY TAX › Subchapter 4 - RAILROAD FRANCHISE TAX › Section 18:23-4.2 - Measurement of franchise tax

Current through Register Vol. 56, No. 14, July 15, 2024
(a) The New Jersey
				railroad franchise tax is measured by a taxpayer's net railway operating income,
				which consists of the total operating revenues from all sources, including any
				revenue whatever, directly or indirectly derived from property which is used for
				railroad purposes, less the costs of railroad maintenance, operation, depreciation
				and amortization, railway tax accruals, uncollectible railway revenues, rentals
				(both debts and credits) for equipment leased for less than one year, interchanged
				and joint facility rents (both debts and credits).
(b) The amounts paid by the State of New Jersey or
				any county, municipality, agency, authority, or subdivision thereof, pursuant to
				contracts for passenger service, are not included in such operating
				revenues.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 23 - RAILROAD PROPERTY TAX › Subchapter 4 - RAILROAD FRANCHISE TAX › Section 18:23-4.3 - Deductions from operating revenues

Current through Register Vol. 56, No. 14, July 15, 2024
(a)
				Deductions from operating revenues for depreciation, additions and betterments, and
				compensation for personal services are subject to regulation by the Director, as to
				reasonableness of amount and appropriateness of accounting distribution.
(b) Depreciation and amortization charges to be
				deducted for the net railway operating income of a railroad for the pre-tax year
				cannot exceed those amounts approved by the United States Department of
				Transportation's Surface Transportation Board. Such approvals may be found at
https://www.stb.gov/reports-data/reports-studies/depreciation/
.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 23 - RAILROAD PROPERTY TAX › Subchapter 4 - RAILROAD FRANCHISE TAX › Section 18:23-4.4 - Railway tax accruals; definition and method of computing

Current through Register Vol. 56, No. 14, July 15, 2024
(a) For the purposes
				of this chapter, railway tax accruals mean the taxes due for the year which have
				been assessed by the State of New Jersey and other states, including the taxes due
				to the United States Federal Government, that have been recorded in the books and
				records of the taxpayer according to acceptable accounting methods.
(b) Where the taxes due other states or the
				Federal Government have been accrued in prior years and there has been a change in
				the amount of such taxes due for such, for the purposes of the New Jersey railroad
				franchise tax, such change is to be reflected and adjusted in the taxpayer's net
				railway operating income for the year in which the taxpayer first receives notice of
				such change.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 23 - RAILROAD PROPERTY TAX › Subchapter 4 - RAILROAD FRANCHISE TAX › Section 18:23-4.6 - Net railway operating income allocation

Current through Register Vol. 56, No. 14, July 15, 2024
The net railway operating income of each system, and railroad not
				  part of a system, used to determine the measure of the franchise tax is to be
				  allocated to this State in the same proportion as the total number of miles of all
				  track over which the railroad or system operates in this State bears to the total
				  number of miles of all track over which it operates.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 23 - RAILROAD PROPERTY TAX › Subchapter 4 - RAILROAD FRANCHISE TAX › Section 18:23-4.7 - Assessment of railroad franchise tax; dates when computed; when due

Current through Register Vol. 56, No. 14, July 15, 2024
The New Jersey railroad franchise tax is computed and assessed
				  against each taxpayer on or before June 1 of the tax year and is due and payable on
				  June 15 of the tax year.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 23 - RAILROAD PROPERTY TAX › Subchapter 5 - ASSESSMENT AND DISPOSITION OF THE RAILROAD PROPERTY AND FRANCHISE TAXES › Section 18:23-5.1 - Classification of railroad property

Current through Register Vol. 56, No. 14, July 15, 2024
(a) On or before
				November 1 of the pre-tax year all real property used for railroad purposes in this
				State is classified for tax purposes as Class I, Class II, or Class III railroad
				property.
1. Class I real property consists of the
				length of main stem (roadbed not exceeding 100 feet in width) of each railroad in
				this State;
2. Class II real property
				consists of all real property used for railroad purposes in each taxing district
				which is not classified as Class I or Class III;
3. Class III real property consists of facilities
				used in passenger service in this State.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 23 - RAILROAD PROPERTY TAX › Subchapter 5 - ASSESSMENT AND DISPOSITION OF THE RAILROAD PROPERTY AND FRANCHISE TAXES › Section 18:23-5.2 - Valuation of Class II property; how and when determined

Current through Register Vol. 56, No. 14, July 15, 2024
(a) On or before
				November 1 of the pre-tax year, the Director determines the true value, as of
				January 1 of such year, of all Class II property used for railroad purposes in this
				State.
(b) Any Class II property
				transferring out of railroad ownership between January 1 and October 1 of the
				pre-tax year, and not used for railroad purposes on October 1 is excluded.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 23 - RAILROAD PROPERTY TAX › Subchapter 5 - ASSESSMENT AND DISPOSITION OF THE RAILROAD PROPERTY AND FRANCHISE TAXES › Section 18:23-5.3 - Statement of classification and valuation to be forwarded to taxpayer

Current through Register Vol. 56, No. 14, July 15, 2024
The Director shall forward detailed statements as to the
				  classification of all railroad property and the valuation of Class II railroad
				  property to each taxpayer not later than November 10 of the pre-tax
				  year.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 23 - RAILROAD PROPERTY TAX › Subchapter 5 - ASSESSMENT AND DISPOSITION OF THE RAILROAD PROPERTY AND FRANCHISE TAXES › Section 18:23-5.4 - Identification of facilities used in passenger service

Current through Register Vol. 56, No. 14, July 15, 2024
Facilities used in passenger service (Class III) are not subject
				  to the annual property tax levied upon railroad property. The term, Facilities used
				  in passenger service is restricted to those facilities actually in use in connection
				  with passenger service rendered by a railroad. Railroad property used partially for
				  exempt passenger service (Class III) and used partially as taxable Class II railroad
				  property, must be apportioned between the two classes before applying the tax rate
				  to the Class II property and determining the tax payable thereon.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 23 - RAILROAD PROPERTY TAX › Subchapter 5 - ASSESSMENT AND DISPOSITION OF THE RAILROAD PROPERTY AND FRANCHISE TAXES › Section 18:23-5.5 - Apportionment of facilities used in passenger service

Current through Register Vol. 56, No. 14, July 15, 2024
The portion of railroad property actually in use in connection
				  with passenger service rendered by a railroad is to be determined according to the
				  following provisions:
(a) Property used
				exclusively in rendering passenger service:
1.
				Where land is used exclusively in rendering passenger service, the measured land
				area involved is to be classified as Class III railroad property;
2. Where track is used exclusively in rendering
				passenger service, the lineal measure of track and its appurtenances is to be
				classified as Class III railroad property;
3. Where a structure is used exclusively in
				rendering passenger service, the entire structure is to be classified as Class III
				railroad property.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 23 - RAILROAD PROPERTY TAX › Subchapter 5 - ASSESSMENT AND DISPOSITION OF THE RAILROAD PROPERTY AND FRANCHISE TAXES › Section 18:23-5.6 - Inspection of classifications and valuations; conference; appeal

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Any taxpayer may,
				prior to December 1 of the pre-tax year, inspect the Director's classification and
				valuations of such taxpayer's railroad property used in the pre-tax year.
(b) Any taxpayer may request an informal
				conference with the Director regarding the correctness of such classifications and
				valuations, which is to be held on or before December 1 of the pre-tax
				year.
(c) Any matters not corrected at
				such time are not given further administrative review and may be corrected only by
				appeal to the Tax Court pursuant to
				N.J.S.A.
				54:29A-31.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 23 - RAILROAD PROPERTY TAX › Subchapter 5 - ASSESSMENT AND DISPOSITION OF THE RAILROAD PROPERTY AND FRANCHISE TAXES › Section 18:23-5.7 - Property tax statement to be received by taxpayer

Current through Register Vol. 56, No. 14, July 15, 2024
The Director will mail to the taxpayer, no later than December 15
				  of the pre-tax year, a detailed statement of the taxpayer's Class II property and a
				  statement of the assessment of railroad property tax payable in the tax
				  year.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 23 - RAILROAD PROPERTY TAX › Subchapter 5 - ASSESSMENT AND DISPOSITION OF THE RAILROAD PROPERTY AND FRANCHISE TAXES › Section 18:23-5.8 - Franchise tax statement

Current through Register Vol. 56, No. 14, July 15, 2024
The Director will mail to the taxpayer, within 10 days after
				  completing the computation of the New Jersey railroad franchise tax, but in any
				  event not later than June 10 of the tax year, a statement of the railroad franchise
				  tax assessed and the manner in which such tax was computed.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 23 - RAILROAD PROPERTY TAX › Subchapter 5 - ASSESSMENT AND DISPOSITION OF THE RAILROAD PROPERTY AND FRANCHISE TAXES › Section 18:23-5.9 - Failure to receive tax statements does not relieve obligation to pay by due date

Current through Register Vol. 56, No. 14, July 15, 2024
The failure of any taxpayer to receive either of the tax
				  statements in N.J.A.C. 18:23-5.7 and 5.8 does not
				  invalidate any assessment or the resulting lien, nor is the taxpayer relieved of the
				  obligation to make timely payment of the tax when due.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 23 - RAILROAD PROPERTY TAX › Subchapter 6 - REASSESSMENT AND OMITTED PROPERTY › Section 18:23-6.1 - Reassessment; investigation and audit

Current through Register Vol. 56, No. 14, July 15, 2024
(a) The Director has the
				discretion to examine all the information submitted by any taxpayer, and if the
				Director deems it necessary cause an audit, investigation, and reaudit of such
				taxpayer's books and records.
(b) If
				upon such audit, investigation, or reaudit it is determined that there was a
				deficient or excessive assessment made, for any reason, including, but not limited
				to, the under- (or over-) valuation of real property, the Director may correct such
				error by reassessing the tax or any part thereof.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 23 - RAILROAD PROPERTY TAX › Subchapter 6 - REASSESSMENT AND OMITTED PROPERTY › Section 18:23-6.2 - Omitted property

Current through Register Vol. 56, No. 14, July 15, 2024
Whenever a taxpayer has omitted any property subject to the Act
				  from the information return or otherwise failed to report such property, the
				  Director may, upon discovering such omission, cause such property to be assessed for
				  any omitted years, subject to
				  N.J.A.C.
				  18:23-6.3, Credit for taxes paid locally on
				  omitted property.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 23 - RAILROAD PROPERTY TAX › Subchapter 6 - REASSESSMENT AND OMITTED PROPERTY › Section 18:23-6.3 - Credit for taxes paid locally on omitted property

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Any taxpayer will be
				given credit against the assessment for the railroad property tax for the local tax
				paid if the taxpayer:
1. Has omitted property
				subject to the Act (section 6.2 of this chapter); and
2. Has been required to pay the railroad property
				tax on the omitted property pursuant to
				N.J.A.C.
				18:23-6.2; and
3. Has paid to the local taxing district whatever
				local property tax was assessed against the omitted property; and
4. Has submitted satisfactory proof of such
				payment to the Director and to the Tax Court, if the matter is pending before
				it.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 23 - RAILROAD PROPERTY TAX › Subchapter 6 - REASSESSMENT AND OMITTED PROPERTY › Section 18:23-6.4 - Time limitation for making a reassessment

Current through Register Vol. 56, No. 14, July 15, 2024
Generally, no reassessment or omitted assessment shall be made
				  pursuant to 54:29A-25 after the expiration of more
				  than four years from the filing deadline of a return, except as otherwise provided
				  in 54:49-6(b). In the
				  case of a false or fraudulent return with intent to evade tax, or failure to file a
				  return, the tax may be assessed at any time.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 23 - RAILROAD PROPERTY TAX › Subchapter 6 - REASSESSMENT AND OMITTED PROPERTY › Section 18:23-6.5 - Review of a reassessment or an assessment of omitted property available to taxpayer

Current through Register Vol. 56, No. 14, July 15, 2024
Where property omitted by a taxpayer is assessed under
				  N.J.A.C.
				  18:23-6.2, Omitted property, or where the tax is
				  reassessed under
				  N.J.A.C.
				  18:23-6.1, Reassessment, notice thereof is
				  immediately given to the taxpayer. Upon receipt of such notice, the taxpayer may
				  request an administrative review of such assessment or
				  reassessment.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 23 - RAILROAD PROPERTY TAX › Subchapter 6 - REASSESSMENT AND OMITTED PROPERTY › Section 18:23-6.6 - Review of reassessment or assessment; time and place

Current through Register Vol. 56, No. 14, July 15, 2024
(a) The review shall be
				held at the time and place specified by the Director, but in no event later than 20
				days from the date the assessment or reassessment is made.
(b) The time spent in the review of a matter may
				not exceed 30 days, including adjournments. (See sections 11.2 and 11.3 of the
				chapter.)
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 23 - RAILROAD PROPERTY TAX › Subchapter 6 - REASSESSMENT AND OMITTED PROPERTY › Section 18:23-6.7 - Taxes reassessed or assessed; due date

Current through Register Vol. 56, No. 14, July 15, 2024
The amount of taxes determined to be due after a review, or
				  determined by the assessment or reassessment where no review has been requested, are
				  due and payable on or before the 15th day following the time limited for
				  review.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 23 - RAILROAD PROPERTY TAX › Subchapter 7 - APPEAL AND REVIEW › Section 18:23-7.1 - Appeals

Current through Register Vol. 56, No. 14, July 15, 2024
Any taxpayer desiring to contest the validity or amount of any
				  assessment or reassessment of property or franchise tax made by the Director under
				  the New Jersey Railroad Tax Law may appeal to the Tax Court in accordance with the
				  provisions of the State Uniform Tax Procedure Law,
				  N.J.S.A.
				  54:48-1 et seq. (See
				  N.J.S.A.
				  54:51A-13.)
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 23 - RAILROAD PROPERTY TAX › Subchapter 7 - APPEAL AND REVIEW › Section 18:23-7.2 - Dual assessment; appeal to Tax Court

Current through Register Vol. 56, No. 14, July 15, 2024
(a) If property of a
				taxpayer has or shall have been, in any year, assessed by the local taxing district,
				and also has or shall have been classified as Class I or Class III property or
				classified and assessed by the Director as Class II property, an appeal may be taken
				to the Tax Court in accordance with the provisions of
				N.J.S.A.
				54:29A-31 et seq., and the State Uniform Tax
				Procedure Law, N.J.S.A. 54:48-1 et seq., to determine
				the character of the property and whether used for railroad purposes and by whom it
				has lawfully been assessed.
(b) Such
				review by the Court may be made whether the taxes in question have been paid or not
				and whether an appeal to review either assessment has been made or not.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 23 - RAILROAD PROPERTY TAX › Subchapter 8 - RETURNS; PAYMENTS; REFUNDS › Section 18:23-8.1 - Return of information

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Every taxpayer
				must, on or before March 1 of the pre-tax year, file with the Division of Taxation,
				Property Administration, statements and/or schedules showing:
1. The character and value of real property owned
				or leased by the taxpayer on January 1 of the pre-tax year; and
2. The capitalization and the indebtedness of the
				taxpayer as of the same date.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 23 - RAILROAD PROPERTY TAX › Subchapter 8 - RETURNS; PAYMENTS; REFUNDS › Section 18:23-8.3 - Certification of returns

Current through Register Vol. 56, No. 14, July 15, 2024
(a) All returns must be signed and sworn to by the
				President, Vice-President, or other principal officer of the taxpayer, and also, by
				the Treasurer, Assistant Treasurer, or Chief Accounting Officer.
(b) Whenever a receiver, trustee, or assignee is
				operating the property or business of a taxpayer, such receiver, trustee, or
				assignee is to compute the returns in the same manner and form as required of the
				taxpayer. Returns not properly signed will be deemed improperly filed and
				delinquent.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 23 - RAILROAD PROPERTY TAX › Subchapter 8 - RETURNS; PAYMENTS; REFUNDS › Section 18:23-8.4 - Extension of filing time

Current through Register Vol. 56, No. 14, July 15, 2024
(a) The Director, for good and sufficient cause
				shown, may grant a reasonable extension of time for the filing of returns.
(b) However, the Director may require a taxpayer
				to submit any pertinent information necessary for the administration of the
				Act.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 23 - RAILROAD PROPERTY TAX › Subchapter 8 - RETURNS; PAYMENTS; REFUNDS › Section 18:23-8.5 - Payments; due dates

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Franchise tax. The full amount of the railroad
				franchise tax assessed against a taxpayer is due and payable on June 15 of the tax
				year.
(b) Property tax. The full amount
				of the railroad property tax assessed against a taxpayer is due and payable on
				December 1 of the tax year.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 23 - RAILROAD PROPERTY TAX › Subchapter 8 - RETURNS; PAYMENTS; REFUNDS › Section 18:23-8.6 - Payment

Current through Register Vol. 56, No. 14, July 15, 2024
All checks shall be made payable to the New Jersey State
				  Treasurer, and mailed or delivered to the Valuation and Mapping Section, Property
				  Administration, New Jersey Division of Taxation, PO Box 251, Trenton, NJ
				  08695-0251.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 23 - RAILROAD PROPERTY TAX › Subchapter 8 - RETURNS; PAYMENTS; REFUNDS › Section 18:23-8.7 - Payment by person interested

Current through Register Vol. 56, No. 14, July 15, 2024
(a) If a taxpayer is in
				default in the payment of any railroad property or franchise taxes, any person
				having an interest in a mortgage or other lien on the taxpayer's franchise or
				property may pay to the State Treasurer the amount of those taxes with interest
				thereon and receive from the Treasurer a certificate of such payment.
(b) The tax and interest shall continue to be a
				lien on the franchise and property of the taxpayer for the benefit of such party in
				interest until paid by the taxpayer from the sale of the taxpayer's franchise and
				property. Upon the sale of the franchise or property, such party in interest shall
				be entitled to reimbursement for the amount of taxes paid, plus interest at the rate
				of 12 percent per annum.
(c) Where an
				action has been commenced by the Attorney General to enforce payment of the taxes,
				any party in interest desiring to pay the tax and interest must also pay an
				additional amount as provided by the Superior Court for the reasonable expenses and
				services incurred in the proceeding.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 23 - RAILROAD PROPERTY TAX › Subchapter 8 - RETURNS; PAYMENTS; REFUNDS › Section 18:23-8.8 - Payment pending litigation

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Any taxpayer may pay
				the entire amount of the tax assessed against the taxpayer, notwithstanding the fact
				that there is pending litigation to determine the validity of the whole or any part
				of such tax.
(b) In the event it is
				determined through litigation that the whole or a part of such tax paid has been
				unlawfully assessed or imposed, credit shall be given to the taxpayer for such
				overpayment against the taxes next legally levied and payable subsequent to such
				determination.
(c) As a condition for
				prosecuting an appeal, the taxpayer shall pay to the State Treasurer the amount of
				the taxes then not in substantial controversy, as provided in
				54:51A-20.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 23 - RAILROAD PROPERTY TAX › Subchapter 8 - RETURNS; PAYMENTS; REFUNDS › Section 18:23-8.9 - Credits; erroneous overpayment

Current through Register Vol. 56, No. 14, July 15, 2024
Where the Director has determined that a taxpayer has made an
				  erroneous overpayment of the taxes imposed under the Act, subsequent to such
				  determination, the overpayment is credited against the taxes next levied and payable
				  by such taxpayer.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 23 - RAILROAD PROPERTY TAX › Subchapter 9 - PENALTIES AND INTEREST › Section 18:23-9.1 - Delinquent returns; civil penalty

Current through Register Vol. 56, No. 14, July 15, 2024
Any taxpayer who willfully neglects to file a return when due, is
				  subject to any penalty not exceeding $ 10,000, as a jury of the Superior Court of
				  this State may determine. The Director shall certify to the Attorney General of this
				  State any taxpayer so in default.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 23 - RAILROAD PROPERTY TAX › Subchapter 9 - PENALTIES AND INTEREST › Section 18:23-9.2 - Fraudulent returns; criminal penalties

Current through Register Vol. 56, No. 14, July 15, 2024
Any person who fails to file any report under the Act, or files or
				  causes to be filed with the Director any false or fraudulent report or statement, or
				  aids or abets another in filing with the Director any false or fraudulent report or
				  statement, with the intent to defraud the State or evade the payment of any tax,
				  fee, penalty or interest, or any part thereof, which is due under the Act, is guilty
				  of a misdemeanor and, upon conviction, is subject to a fine, not to exceed $ 1,000
				  or imprisonment, not to exceed three years, or both, at the discretion of the
				  court.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 23 - RAILROAD PROPERTY TAX › Subchapter 9 - PENALTIES AND INTEREST › Section 18:23-9.3 - Delinquent payment; interest

Current through Register Vol. 56, No. 14, July 15, 2024
Any taxpayer who fails to pay either the railroad franchise tax or
				  the railroad property tax when due shall pay interest in addition to the tax, at the
				  rate of three percentage points above the prime rate assessed each month or fraction
				  thereof, compounded annually at the end of each year, from and including the date
				  the payment was due up to the date payment is actually received by the
				  Director.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 23 - RAILROAD PROPERTY TAX › Subchapter 10 - COLLECTION OF DELINQUENT TAXES › Section 18:23-10.1 - Lien on tax

Current through Register Vol. 56, No. 14, July 15, 2024
The taxes imposed by the Act constitute a lien on all of the
				  revenue, and real and personal property owned, used, or controlled by the taxpayer
				  in this State on and after January 1 of the tax year.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 23 - RAILROAD PROPERTY TAX › Subchapter 10 - COLLECTION OF DELINQUENT TAXES › Section 18:23-10.2 - Tax a debt

Current through Register Vol. 56, No. 14, July 15, 2024
(a) In addition to constituting a lien, the taxes
				imposed by the Act constitute and remain a debt of the taxpayer, and the tax debt
				shall be a preferred debt in the event of insolvency and recoverable by the State in
				an action at law.
(b) No court by writ
				or order may stay the payment of the taxes assessed or to be assessed under the
				Act.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 23 - RAILROAD PROPERTY TAX › Subchapter 10 - COLLECTION OF DELINQUENT TAXES › Section 18:23-10.3 - Additional remedy available to Director

Current through Register Vol. 56, No. 14, July 15, 2024
(a) As an additional or
				alternative remedy, the Director may issue a certificate, stating the amount to
				which a taxpayer is indebted under the Act, to the Clerk of the Superior Court, who
				thereupon shall enter upon the docket the name of the taxpayer and the State, the
				amount of the debt, the name of the tax, and the date of such entry.
(b) Such entry upon the docket shall have the same
				force and effect as the entry of a docketed judgment and shall be subject to the
				same remedies for collection thereof as may be taken upon the recovery of a
				judgment, but without prejudice to the taxpayer's right of appeal.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 23 - RAILROAD PROPERTY TAX › Subchapter 10 - COLLECTION OF DELINQUENT TAXES › Section 18:23-10.4 - Enforcement of lien

Current through Register Vol. 56, No. 14, July 15, 2024
Where a taxpayer refuses or neglects to pay any tax assessed under
				  the Act, and it has become necessary to seize and sell the property and rights to
				  property (real and personal) of the taxpayer, the Director may request the Attorney
				  General to commence an action in the Superior Court to enforce the State's lien upon
				  the taxpayer's property or subject such property to the payment of the
				  tax.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 23 - RAILROAD PROPERTY TAX › Subchapter 10 - COLLECTION OF DELINQUENT TAXES › Section 18:23-10.5 - Parties to proceedings

Current through Register Vol. 56, No. 14, July 15, 2024
In any action to enforce the collection of the taxes assessed
				  under the Act, any person having a lien upon or claiming an interest in the property
				  or rights to property of a taxpayer is to be made a party to the
				  proceeding.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 23 - RAILROAD PROPERTY TAX › Subchapter 10 - COLLECTION OF DELINQUENT TAXES › Section 18:23-10.6 - Determination of rights; direction of sale by court

Current through Register Vol. 56, No. 14, July 15, 2024
In any proceeding instituted for the collection of the taxes
				  assessed under the Act, the court is required to determine the claims and liens to
				  the property in question, and where the claim or interest of the State is
				  established, may direct the sale of such property and rights to property and a
				  distribution of such proceeds in conformity to its findings.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 23 - RAILROAD PROPERTY TAX › Subchapter 10 - COLLECTION OF DELINQUENT TAXES › Section 18:23-10.7 - Receivership

Current through Register Vol. 56, No. 14, July 15, 2024
In any proceeding provided in
				  N.J.A.C.
				  18:23-10.6, Determination of rights, the court
				  may, at the insistence of the Attorney General appoint a receiver to enforce the
				  State's lien, or upon certification by the Director that it is in the public
				  interest, appoint a receiver with all the powers of a receiver in
				  equity.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 23 - RAILROAD PROPERTY TAX › Subchapter 10 - COLLECTION OF DELINQUENT TAXES › Section 18:23-10.8 - Release of property from lien

Current through Register Vol. 56, No. 14, July 15, 2024
(a) The Director, upon
				written application and payment of a fee of $ 5.00, may release any property from
				the lien of any tax, interest or penalty imposed by the Act, or of any certificate,
				judgment, or levy procured by the Director, provided:
1. Payment is made in such sum as the Director
				deems adequate for the release; or
2. A
				bond is filed in an amount the Director deems necessary to secure the payment of any
				debt evidenced by the lien of such tax, interest, penalty, certificate, judgment, or
				levy sought to be released; or
3. The
				Director is satisfied that payment of the tax is sufficiently provided
				for.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 23 - RAILROAD PROPERTY TAX › Subchapter 11 - ADMINISTRATION AND PROCEDURES › Section 18:23-11.1 - Audits and investigations

Current through Register Vol. 56, No. 14, July 15, 2024
(a) The Director has the
				discretion at any time to make or cause to be made by any employee, an audit,
				examination, or investigation of the books, records, papers, vouchers, accounts, and
				documents of any taxpayer and all field surveys, and inspections and examinations of
				all bonds and physical property.
1. Whenever an
				audit or investigation is ordered, it shall be the duty of every taxpayer and of
				every director, officer, agent, or employee of such taxpayer to exhibit and make
				available to the Director, all the books, records, papers, vouchers, accounts, and
				documents requested and to facilitate any audit, examination, field examination, or
				investigation as much as possible.
2.
				The Director, or any employee designated by the Director, may take the oath of any
				person signing an application, deposition, statement, or report which has been
				requested by the Director in administering the Act.
3. Where a taxpayer fails to file a return, the
				Director may, by any convenient method, ascertain any necessary facts from the best
				information obtainable, including the Director's or designated employee's personal
				knowledge and judgment.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 23 - RAILROAD PROPERTY TAX › Subchapter 11 - ADMINISTRATION AND PROCEDURES › Section 18:23-11.2 - Taxpayer's right to informal conference

Current through Register Vol. 56, No. 14, July 15, 2024
Where, under
				  N.J.A.C.
				  18:23-5.6, Inspection of classifications and
				  valuations; conference; appeal, a taxpayer requests an informal hearing, a
				  conference will be held before Property Administration to be conducted on an
				  informal basis, with or without representation on behalf of the taxpayer or other
				  party in interest.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 23 - RAILROAD PROPERTY TAX › Subchapter 11 - ADMINISTRATION AND PROCEDURES › Section 18:23-11.3 - Taxpayer's right to a formal hearing

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Where, under
				N.J.A.C.
				18:23-6.5, Review of a reassessment or an
				assessment of omitted property available to taxpayer, a taxpayer requests an
				administrative review, such review will be granted by means of a formal hearing, in
				the following manner:
1. All evidence at a formal
				hearing shall be recorded by a certified court reporter authorized to administer
				oaths, and the parties shall not be bound by common law or statutory rules of
				evidence. All testimony having reasonable probative value shall be admitted, but
				immaterial, irrelevant, or unduly cumulative testimony may be excluded. Every party
				shall have the right to present their case or defense by oral or documentary
				evidence, to submit rebuttal evidence, and to conduct such cross-examination as may
				be required to a full, true disclosure of the facts;
2. After all parties have been given the
				opportunity of presenting all the evidence in support of the issues, the Director
				shall take the matter under advisement and reach a determination on the record and
				facts disclosed;
3. Upon reaching a
				determination, the Director shall notify the taxpayer, other party in interest, or
				their respective representative by mail of the determination made;
4. The Director or any employee of the Division of
				Taxation the Director may designate, may conduct hearings, administer oaths to, and
				examine under oath, any taxpayer and the directors, officers, agents, and employees
				of any taxpayer, and all other witnesses relative to the liability of the taxpayer
				for any taxes pursuant to the provisions of the Act.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 23 - RAILROAD PROPERTY TAX › Subchapter 11 - ADMINISTRATION AND PROCEDURES › Section 18:23-11.4 - Power of Director to issue subpoenas

Current through Register Vol. 56, No. 14, July 15, 2024
The Director has the power to issue subpoenas compelling the
				  attendance of witnesses and the production of books and papers.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 23 - RAILROAD PROPERTY TAX › Subchapter 11 - ADMINISTRATION AND PROCEDURES › Section 18:23-11.5 - Power of Director to administer oaths

Current through Register Vol. 56, No. 14, July 15, 2024
The Director has the power to administer oaths in order to
				  ascertain any facts necessary in the administration of the Act; and may reduce the
				  statements of any person sworn, to writing, and require such person to swear and
				  subscribe thereto.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 23 - RAILROAD PROPERTY TAX › Subchapter 11 - ADMINISTRATION AND PROCEDURES › Section 18:23-11.6 - Power of Director to apply for order to compel

Current through Register Vol. 56, No. 14, July 15, 2024
The Director is authorized to apply, ex parte, to the Superior
				  Court of this State and obtain an order compelling any person who has failed to
				  comply with a subpoena to submit to examination in reference to matters within the
				  scope of the Act.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 23 - RAILROAD PROPERTY TAX › Subchapter 11 - ADMINISTRATION AND PROCEDURES › Section 18:23-11.7 - Effect of false swearing

Current through Register Vol. 56, No. 14, July 15, 2024
Any person who swears to, affirms, or verifies any false or
				  fraudulent statement with the intent to evade the payment of any tax or who being
				  under oath, testifies falsely at any hearing held pursuant to the Act, is guilty of
				  perjury.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 23 - RAILROAD PROPERTY TAX › Subchapter 11 - ADMINISTRATION AND PROCEDURES › Section 18:23-11.8 - Use of Director's personal knowledge for valuation

Current through Register Vol. 56, No. 14, July 15, 2024
The Director and any person delegated by the Director to value and
				  assess railroad property are entitled to use their personal knowledge and judgment
				  in the valuation of any property subject to assessment or review of
				  assessment.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 23 - RAILROAD PROPERTY TAX › Subchapter 11 - ADMINISTRATION AND PROCEDURES › Section 18:23-11.9 - Offenses deemed committed at Trenton

Current through Register Vol. 56, No. 14, July 15, 2024
(a) The failure to
				perform any act required under the provisions of the Act is deemed an act committed
				in part at the office of the Director in Trenton.
(b) The certificate of the Director stating that a
				taxpayer has failed to perform an act required under the Act, is prima facie
				evidence that such act has not been done.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 23A - TAX MAPS › Subchapter 1 - GENERAL PROVISIONS › Section 18:23A-1.2 - Approval of tax maps

Current through Register Vol. 56, No. 14, July 15, 2024
(a) The law provides
				that the Director, Division of Taxation, "shall have full control over the
				preparation, maintenance, and revision of all tax maps however prepared" (See
				Chapter 175, Laws of 1913,
				54:1-15 and
				54:50-1 ).
(b) No new map or set of maps shall be used for
				purposes of taxation until approved by the Director, Division of Taxation (Chapter
				167, Laws of 1939;
				54:1-15 ).
1. After the map has been completed and thoroughly
				checked by the surveyor for compliance with these rules, the map shall be submitted
				to the Property Administration, Tax Map Inspection/Railroad Assessment Section for
				examination. Any revisions or corrections found to be necessary shall be made by the
				New Jersey licensed land surveyor preparing the tax map. The Section reserves the
				right to reject any tax map for examination which, in its opinion, has not been
				adequately checked for compliance with these rules. The review or approval of a tax
				map will be performed on a hard copy (prints and mylars) of the map. After the tax
				map has been formally approved (stamped), the municipality, in its discretion, may
				include it in its Geographic Information System for assessment purposes.
2. When the required revisions have been made, the
				tax map will be approved by the Director, Division of Taxation, and his or her
				official approval will be stamped on each mylar.
3. The Property Administration, Tax Map
				Inspection/Railroad Assessment Section will make a set of prints of each approved
				tax map to be retained in its file. The mylars will then be made available to the
				municipality concerned.
4. The tax maps
				to be approved for revaluation purposes in accordance with Chapter 424, P.L. 1971,
				shall conform to these rules as far as lot and block numbering system is concerned
				and all lot and block details. However, the original tax map mylars shall not be
				required to have the Director's official stamp.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 23A - TAX MAPS › Subchapter 1 - GENERAL PROVISIONS › Section 18:23A-1.3 - Aerial photographs and surveys

Current through Register Vol. 56, No. 14, July 15, 2024
(a) It is preferred that
				aerial photographs of the municipality be used in the preparation of tax maps. If
				aerial photographs of the municipality are to be used as an aid in the preparation
				of a tax map, they shall be taken by a bonded company experienced in and equipped
				for the production of such aerial photographs and approved by the Director. The
				resolution and horizontal and vertical accuracy of the photographs should be equal
				to or better than that provided by the Bureau of Geographics Information System, New
				Jersey Department of Environmental Protection.
(b) Vertical aerial photography may be used to
				assist in the preparation of a tax map, if the basic map detail such as highways,
				roads, streets, railroads, streams, rivers, lakes, shore lines, and municipality
				boundary lines are plotted by a stereoscopic or radial line method to avoid the
				displacement or wrong location of such detail. The tracing of an individual
				photograph or enlargement of the basic map detail will not be considered
				sufficiently accurate.
(c) The aerial
				photography shall be taken with a precision certified mapping camera.
(d) Aerial prints shall not be from a flight flown
				more than three years prior to date of tax map compilation.
NOTE: Physical changes such as recent land developments, road
				  alignments, etc., would not be shown on older prints or photographs.
(e) Aerial prints to be used as an aid
				in the preparation of a tax map should be from a flight flown when the trees are
				bare of foliage and the ground is bare of snow.
(f) Aerial prints shall be supplemented by
				sufficient control points to insure their accuracy. The control points shall be
				derived from the following sources:
1. United
				States Coast and Geodetic Survey monuments and points;
2. United States Geological Survey monuments and
				points;
3. New Jersey Geological Survey
				monuments and points;
4. Existing
				surveys of private and public property;
5. Existing highway and road surveys (State,
				County and Municipal);
6. Actual field
				surveys by a tax map maker, a New Jersey Licensed Land Surveyor, to ascertain the
				proper location of a lot.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 23A - TAX MAPS › Subchapter 1 - GENERAL PROVISIONS › Section 18:23A-1.4 - Size of tax map sheets

Current through Register Vol. 56, No. 14, July 15, 2024
All completed tax map sheets shall be prepared on mylar, 36
				  inches long by 24 inches wide. Each sheet shall have a border with margins of one
				  inch around the upper, lower and right sides, and a three inch margin on the left
				  side (See Standards, Page S3).