reglab/statecodes huggingface dataset:
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 35 - NEW JERSEY GROSS INCOME TAX › Subchapter 10 - SETOFF OF INDIVIDUAL LIABILITY › Section 18:35-10.6 - Administrative resolution; claimant agency proceedings

Current through Register Vol. 56, No. 14, July 15, 2024
(a) No later than 45
				days from the date of the Division's notice to the alleged debtor of the proposed
				setoff, the claimant agency shall notify the Division of any request by the alleged
				debtor for administrative resolution or for a hearing or of the satisfaction of the
				alleged debt. Such information shall allow the Division to:
1. Maintain the account on a hold status if an
				administrative resolution or a hearing has been requested;
2. Setoff the alleged debt from the refund or
				rebate where the alleged debtor does not respond to the notice provided pursuant to
				18:35-10.5 within 35 days of the notice
				date; or
3. Release the refund or rebate
				check to the debtor if the debt has been satisfied.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 35 - NEW JERSEY GROSS INCOME TAX › Subchapter 10 - SETOFF OF INDIVIDUAL LIABILITY › Section 18:35-10.7 - Agency procedure; hearing

Current through Register Vol. 56, No. 14, July 15, 2024
(a) When an alleged
				debtor makes a timely request for administrative resolution for a hearing, the
				claimant agency shall initiate appropriate agency procedures pursuant to the New
				Jersey Uniform Administrative Procedure Rules, N.J.A.C. 1:
1. The issues in an administrative resolution
				effort or a hearing shall include whether the claimed sum asserted as due and owing
				is correct and any other relevant matters. A nondebtor who claims to be a joint
				recipient of a refund or rebate shall have standing to establish that fact and to
				contest the proposed setoff. If the claimant agency finds that an apportionment
				should be made in a particular case with respect to a joint entitlement, the matter
				shall be referred to the Division of Taxation and it will be presumed that each
				party is entitled to one half of the joint entitlement.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 35 - NEW JERSEY GROSS INCOME TAX › Subchapter 10 - SETOFF OF INDIVIDUAL LIABILITY › Section 18:35-10.8 - Referral to Office of Administrative Law; hearing

Current through Register Vol. 56, No. 14, July 15, 2024
(a) After completing
				administrative resolution efforts in a contested case, the matter shall be filed
				with the Clerk of the Office of Administrative Law, pursuant to the requirements of
				the Administrative Procedure Act,
				52:14B-1 et seq. and 52:14F-1 et seq.,
				as amended and supplemented and the New Jersey Uniform Administrative Procedure
				Rules, N.J.A.C. 1:1.
(b) An appeal to be
				taken from a final determination of the Division of Taxation involving a tax matter
				shall be taken to the Tax Court. The Office of Administrative Law shall not hear tax
				matters.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 35 - NEW JERSEY GROSS INCOME TAX › Subchapter 10 - SETOFF OF INDIVIDUAL LIABILITY › Section 18:35-10.9 - Finalization of setoff by claimant agency; finalization by setoff

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Upon either final
				determination of the debt due and owing the claimant agency and exhaustion of time
				in which an appeal may be filed or upon the debtor's and/or joint recipient's
				default for failure to timely request review of the asserted setoff, the claimant
				agency shall certify the finalized debt to the Division and in default thereof, the
				Division shall no longer be obligated to hold the refund for setoff.
(b) Upon receipt by the Division of a certified
				finalized debt from the claimant agency, the Division shall finalize the setoff by
				transferring the net proceeds collected for credit or payment in accordance with the
				provisions of 18:35-10.1 2 and by refunding any
				remaining balance to the debtor as if setoff has not occurred.
(c) Where judicial review is sought from a final
				agency determination, the agency shall advise the Division of such appeal and its
				docket number within three days of the filing of the appeal.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 35 - NEW JERSEY GROSS INCOME TAX › Subchapter 10 - SETOFF OF INDIVIDUAL LIABILITY › Section 18:35-10.10 - Notice to debtor of final setoff

Current through Register Vol. 56, No. 14, July 15, 2024
Upon the finalization of setoff through administrative or
				  judicial action, the Division shall notify the debtor in writing of the action taken
				  along with an accounting of the action taken on any refund or rebate. If there is an
				  outstanding balance after setoff, the notice under this section shall accompany the
				  balance when disbursed.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 35 - NEW JERSEY GROSS INCOME TAX › Subchapter 10 - SETOFF OF INDIVIDUAL LIABILITY › Section 18:35-10.11 - Priorities in claims to setoff

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Priority in multiple
				claims to refunds or rebates allowed to be setoff under the provisions of this
				subchapter shall be based upon the time at which debtor files are received by the
				Division from the claimant agencies in descending order or priority, the earliest
				being first.
(b) Notwithstanding the
				general rule for priority set forth in (a) above, the priorities for setoff are as
				follows:
1. With respect to homestead credits or
				rebates:
i. A local property tax
				deficiency;
ii. Unpaid child
				support;
iii. A State tax
				deficiency;
iv. IRS or State agencies,
				by date of levy;
v. Judgment lien
				holders (State agencies and IRS) in order of recording; and
vi. Any State agency's outstanding claims that are
				not a judgment, by date of claim.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 35 - NEW JERSEY GROSS INCOME TAX › Subchapter 10 - SETOFF OF INDIVIDUAL LIABILITY › Section 18:35-10.12 - Disposition of proceeds collected; collection assistance fees

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Upon effecting final
				setoffs, the Division shall periodically either write checks or effect credits
				through other methods, approved by the Office of Management and Budget to the
				respective claimant agencies for the net proceeds collected on their
				behalf.
(b) From the gross proceeds
				collected by the Division through setoff, the Division shall retain five percent.
				The amount shall be charged to the respective claimant agency as a collection
				assistance fee and may be subject to adjustment based upon experience.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 35 - NEW JERSEY GROSS INCOME TAX › Subchapter 10 - SETOFF OF INDIVIDUAL LIABILITY › Section 18:35-10.13 - Accounting to the claimant agency; credit to debtor's obligation

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Simultaneously
				with the transmittal of a check or credit for net proceeds collected to a claimant
				agency, the Division shall provide the agency with an accounting of the setoffs
				finalized for which payment is being made.
1. The
				accounting shall, whenever possible, include:
i.
				The full names of the debtors;
ii. The
				gross proceeds collected per individual setoff;
iii. The net proceeds collected per setoff;
				and
iv. The collection assistance fee
				charged per setoff.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 35 - NEW JERSEY GROSS INCOME TAX › Subchapter 11 - FILING FEE PAYMENTS BY PARTNERSHIPS › Section 18:35-11.1 - Definitions

Current through Register Vol. 56, No. 14, July 15, 2024
For the purposes of this subchapter only, the following terms
				  shall have the following meanings:
"Common trust fund" means a fund maintained by a bank, which fund
				  is subject to I.R.C. § 584 and which is free from New Jersey taxation pursuant
				  to 17:9A-44.
"Income" means income, loss, gain, or expense.
" Partner" means, and includes without necessarily being limited
				  thereto, each entity that receives a K-1 or NJ-K1 from a partnership. For the
				  purposes of this section, a partner refers to the definition in this section,
				  although a partner can at the same time also be a partner in a civil union.
" Partnership" means any entity classified as a partnership for
				  Federal income tax purposes. The term includes, but is not limited to, a general
				  partnership, a limited liability partnership, a limited partnership, a family
				  limited partnership, and a limited liability company. The term includes partnerships
				  whose members receive nontaxable income pursuant to
				  54A:5-8(c), commonly
				  referred to as hedge funds and qualified investment partnerships as defined in
				  54:10A-4(r). However,
				  the term does not include investment clubs or common trust funds. For the purposes
				  of this section, a partnership shall not mean partners of a civil union couple.
"Investment club" means an entity that is classified as a
				  partnership for Federal income tax purposes and, all of whose owners are
				  individuals. All of the entity's assets must be securities, cash, or cash
				  equivalents, and its assets must be valued on a consistent basis at the lower of
				  cost or fair market value. In calculating assets for a privilege period, a quarterly
				  average must be used, and the total value must be less than $ 60,000. See also
				  18:35-1.3. To illustrate, an investment
				  club is formed when a group of friends, neighbors, business associates, or others
				  pool their money to invest in stock or other securities. The club may or may not
				  have a written agreement, a charter, or bylaws.
Usually the group operates informally, with members pledging to
				  pay a regular amount into the club, monthly. Some clubs have a committee that
				  gathers information on securities, selects the most promising securities, and
				  recommends that the club invest in them. Other clubs rotate these responsibilities
				  among all their members. Most clubs require all members to vote for or against all
				  investments, sales, trades, and other transactions.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 35 - NEW JERSEY GROSS INCOME TAX › Subchapter 11 - FILING FEE PAYMENTS BY PARTNERSHIPS › Section 18:35-11.2 - Apportionment of the partnership fee

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Every partnership,
				regardless of any I.R.C. § 761(a) election, having income derived from New
				Jersey sources and having more than two owners shall make a payment of a filing fee
				of $ 150.00 for each owner of an interest in the entity, provided that the payment
				shall not exceed $ 250,000.
(b) If a
				partnership includes nonresident partners, some of whom have physical nexus with New
				Jersey and some of whom do not, then an apportionment methodology for the
				partnership filing fee may be used, provided that the partnership has an office
				outside New Jersey.
(c) The total
				apportioned partnership fee is equal to the sum of:
1. The number of resident partners multiplied by $
				150.00; plus
2. The number of
				nonresident partners with physical nexus to New Jersey multiplied by $ 150.00;
				plus
3. The number of nonresident
				partners without physical nexus to New Jersey multiplied by $ 150.00 and the
				resulting product multiplied by the corporate allocation factor of the partnership.
i. The corporate allocation factor consists of a
				single receipts fraction.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 35 - NEW JERSEY GROSS INCOME TAX › Subchapter 11 - FILING FEE PAYMENTS BY PARTNERSHIPS › Section 18:35-11.3 - Annual return; payment of tax or fee due; extensions of time to file tentative return; estimated payment

Current through Register Vol. 56, No. 14, July 15, 2024
(a) A partnership having a resident New Jersey
				owner of an interest in the entity or having any income derived from New Jersey
				sources is required to file a partnership return Form NJ-1065 on or before the 15th
				day of the fourth month after the end of the tax year. See
				18:35-1.3.
(b) Any partnership having a liability for a
				filing fee payment pursuant to
				54A:8-6 or having tax due pursuant to
				54:10A-15.1 1 must file Form PART-100,
				Partnership Return Voucher, and Form NJ-1065. The applicable payment must accompany
				Form PART-100. Form PART-100 must be postmarked on or before the original due date
				for the return.
(c) A partnership may
				obtain an extension of time to file the New Jersey Partnership Return (Form NJ-1065)
				for a period of five months beyond the original due date, providing that the
				requirements of (c)1 below are satisfied. Extensions beyond five months from the
				original due date of the return will be granted only in cases where the Director
				determines that exceptional circumstances exist. This subsection provides the
				authority for an extension of time to file and is not to be considered an extension
				of time to pay the filing fee and/or tax due. A partnership's liability is due, in
				full, by the original due date of the return. The partnership is subject to interest
				and late filing penalty as described in (c)5 below if the full amount is not paid by
				the original due date of the return.
1. A
				five-month extension of time to file a New Jersey Partnership Return will be granted
				only if, by the original due date of the return, the partnership has paid in, either
				through tiered partnership payments, installment payment, estimated payments, or a
				payment made with the Partnership Tentative Return and Application for Extension of
				Time to File, at least 80 percent of the filing fee and/or tax due computed on the
				New Jersey Form PART-100, Partnership Return Voucher when filed and:
i. The partnership obtains a valid five-month
				extension for Federal income tax purposes and attaches a copy of the application for
				automatic Federal extension (Federal Form 7004) to the final New Jersey Partnership
				Return when filed; or
ii. If no Federal
				extension is requested, the partnership completes and submits Federal Form 7004 by
				the original due date of the return.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 35 - NEW JERSEY GROSS INCOME TAX › Subchapter 11 - FILING FEE PAYMENTS BY PARTNERSHIPS › Section 18:35-11.4 - Installment payment

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Each entity required to make a payment of the
				partnership filing fee shall, on or before the 15th day of the fourth month of its
				fiscal year, make an installment payment of its filing fee for the succeeding return
				period. The amount of the installment payment is 50 percent of the amount required
				to be paid for the current fiscal year.
(b) In the year a partnership dissolves a 50
				percent repayment of the filing fee liability for the succeeding year is not
				required.
1. For example, if a partnership
				dissolves during the calendar year, the 50 percent prepayment of the $ 150.00 per
				partner filing fee for the subsequent calendar year is not required, provided the
				partnership properly checks the box at the top of Form NJ-1065 signifying that it is
				a final return.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 35 - NEW JERSEY GROSS INCOME TAX › Subchapter 11 - FILING FEE PAYMENTS BY PARTNERSHIPS › Section 18:35-11.5 - Penalty and interest

Current through Register Vol. 56, No. 14, July 15, 2024
For purposes of tax administration, tax and filing fees are
				  payments subject to the provisions of the State Uniform Tax Procedure Law,
				  54:48-1 et seq. Unless such provisions
				  are superceded by specific sections of the Gross Income Tax Act such as
				  54A:9-5 and
				  54A:9-6, collection of the tax and
				  filing fee shall be enforced pursuant to the terms of that Act, including, without
				  limitation thereto, penalty and interest and cost of collection provisions.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 37 - SPILL COMPENSATION AND CONTROL TAX › Subchapter 1 - IMPOSITION OF TAX › Section 18:37-1.1 - Tax imposed on transfer of hazardous substances

Current through Register Vol. 56, No. 14, July 15, 2024
(a) The spill
				compensation and control tax is imposed on the transfer of hazardous substances
				within the jurisdiction (lands and waters) of New Jersey.
(b) The tax is payable by the transferee except as
				provided in (d) below.
(c) The
				transferee is an owner or operator of a major facility, except as provided in (e)
				below, which receives a transfer of a hazardous substance. For the purpose of this
				chapter, a major facility, as defined in the Spill Compensation and Control Act,
				N.J.S.A. 58:10-23.11et
				seq., as amended by P.L. 1986, c. 143, is a facility that has a combined
				above-ground or buried storage capacity of:
1.
				20,000 gallons or more for hazardous substances which are other than petroleum or
				petroleum products; or
2. 200,000
				gallons or more for hazardous substances of all kinds.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 37 - SPILL COMPENSATION AND CONTROL TAX › Subchapter 2 - TAX RATES › Section 18:37-2.1 - Tax rates on the transfer of petroleum or petroleum products

Current through Register Vol. 56, No. 14, July 15, 2024
(a) The tax on transfers
				of petroleum or petroleum products shall be at the rate of $ 0.023 per barrel,
				except as provided in (b) below.
(b) In
				the event of a major discharge or series of discharges of petroleum or petroleum
				products resulting in claims against the Spill Compensation Fund that exceeded the
				existing balance of the fund, a tax rate of $ 0.04 per barrel on transfers of
				petroleum or petroleum products shall be levied until the revenue produced by such
				increased rate equals 150 percent of the total dollar amount of all pending
				reasonable claims resulting from the discharge of petroleum or petroleum products.
				The tax rate may be less than $ 0.04 per barrel transferred if, as provided by the
				Spill Compensation and Control Law, the revenue produced by such lower rate shall be
				sufficient to pay outstanding claims against the fund within one year of such
				levy.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 37 - SPILL COMPENSATION AND CONTROL TAX › Subchapter 2 - TAX RATES › Section 18:37-2.2 - Tax rates on the transfer of hazardous substances other than petroleum or petroleum products

Current through Register Vol. 56, No. 14, July 15, 2024
(a) The tax on transfers of hazardous substances
				other than petroleum or petroleum products shall be at the rate of 1.53 percent of
				the fair market value of the product, provided, however, that with respect to
				transfers of hazardous substances other than petroleum or petroleum products that
				are or contain elemental phosphorus or that are qualified elemental antimony or
				antimony trioxide sold for use in the manufacture or for the purpose of fire
				retardants or that are or contain any precious metals to be recycled, refined, or
				rerefined in this State, or that are transferred into this State subsequent to being
				recycled, refined, or rerefined, the tax shall be $ 0.023 per barrel of the
				hazardous substance.
(b) For purposes of
				(a) above, "fair market value" means the invoice price of the hazardous substances
				transferred, including transportation charges; but where no price is so fixed, "fair
				market value" shall mean the market price as of the close of the nearest day to the
				transfer paid for similar hazardous substances.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 38 - LITTER CONTROL FEE › Subchapter 1 - GENERAL PROVISIONS › Section 18:38-1.1 - Effective date

Current through Register Vol. 56, No. 14, July 15, 2024
The litter control fee is imposed pursuant to
				  N.J.S.A. 13:1E-213
				  through
				  13:1E-223
				  cited as the Clean Communities Program Act. The Act was signed into law December 20,
				  2002, and the fee imposition sections have been effective since January 1,
				  2002.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 38 - LITTER CONTROL FEE › Subchapter 1 - GENERAL PROVISIONS › Section 18:38-1.2 - Nature of fee

Current through Register Vol. 56, No. 14, July 15, 2024
The litter control fee is a user fee on the privilege of engaging
				  in business in New Jersey as a manufacturer, wholesaler, distributor, or retailer of
				  litter-generating products measured by the gross receipts from sales of such
				  products within or into New Jersey.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 38 - LITTER CONTROL FEE › Subchapter 2 - FEE IMPOSITION AND FEE RATES › Section 18:38-2.1 - Fee imposed on persons engaged in wholesale sales

Current through Register Vol. 56, No. 14, July 15, 2024
A litter control fee at the rate of 3/100 of one percent (.0003)
				  is imposed on gross receipts from wholesale sales of litter-generating products sold
				  within or into New Jersey by each person engaged in business in the State as a
				  manufacturer, wholesaler, distributor, or retailer of such litter-generating
				  products.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 38 - LITTER CONTROL FEE › Subchapter 2 - FEE IMPOSITION AND FEE RATES › Section 18:38-2.2 - Fee imposed on persons engaged in retail sales

Current through Register Vol. 56, No. 14, July 15, 2024
A litter control fee at the rate of 2.25/100 of one percent
				  (.000225) is imposed on gross receipts from retail sales of litter-generating
				  products sold within or into New Jersey by each person engaged in business in the
				  State as a manufacturer, wholesaler, distributor, or retailer of such
				  litter-generating products.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 38 - LITTER CONTROL FEE › Subchapter 3 - PRODUCTS SUBJECT TO THE FEE › Section 18:38-3.1 - Sales of litter-generating products

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Litter-generating
				products means the 15 categories of products listed in (b) below which meet any of
				the following conditions:
1. They are produced,
				distributed, or purchased in disposable containers, packages, or
				wrappings;
2. They are not usually sold
				in packages, containers or wrappings but are commonly discarded in public places;
				or
3. They are of an unsightly or
				unsanitary nature commonly thrown, dropped, discarded, placed, or deposited by a
				person on public property, or on private property not owned by that
				person.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 38 - LITTER CONTROL FEE › Subchapter 4 - FEE COMPUTATION › Section 18:38-4.1 - Fee computation methods

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Litter control fee liability may be computed
				by any manufacturer, wholesaler, distributor, or retailer subject to the fee using
				any one of three fee computation methods: general method, total sales method, or
				percentage of sales method.
1. The general method
				of fee computation is as follows:
i. The fee is
				computed using the general method by applying the fee rate as stated in
				18:38-2.1, Fee imposed on persons
				engaged in wholesale sales, to gross receipts from all wholesale sales of
				litter-generating products within New Jersey and applying the fee rate as stated in
				18:38-2.2, Fee imposed on persons
				engaged in retail sales, to gross receipts from all retail sales of
				litter-generating products sold within New Jersey during the calendar
				year.
ii. Use of the general method
				requires the fee payer to separately account for sales of each of the 15 categories
				of litter-generating products to properly substantiate gross receipts subject to the
				fee.
Example: The M&M General Store is a retail establishment
				  located in New Jersey with total sales of $ 1,000,000 for all products sold within
				  New Jersey. $ 650,000 of the sales are retail sales of litter-generating products,
				  and $ 225,000 of the sales are wholesale sales of litter-generating products. The
				  owner of M&M General Store chooses to pay the fee using the general method of
				  computation and separately accounts for sales from each of the 15 categories of
				  litter-generating products. The fee due for the calendar year is calculated
				  below.
$ 650,000 x 0.000225 = $ 146.25
$ 225,000 x 0.0003 = $ 67.50
$ 146.25 + $ 67.50 = $ 213.75
The fee due for the calendar year is $ 213.75.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 38 - LITTER CONTROL FEE › Subchapter 4 - FEE COMPUTATION › Section 18:38-4.2 - Optional fee rate use

Current through Register Vol. 56, No. 14, July 15, 2024
The litter control fee may be computed by using the wholesale fee
				  rate for all sales subject to the fee rather than separately accounting for retail
				  sales and wholesale sales and using the applicable fee rate.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 38 - LITTER CONTROL FEE › Subchapter 5 - EXCLUSIONS AND DEDUCTIONS › Section 18:38-5.1 - Exclusions

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Any retailer with less than $ 500,000 in
				annual gross receipts from retail sales of litter-generating products within the
				State is excluded from filing and payment of the fee for any year in which such
				amount is not met. When annual gross receipts from all retail sales of
				litter-generating products are $ 500,000 or more, a retailer is subject to the fee
				on total annual gross receipts from all sales of litter-generating products,
				including the initial $ 500,000 of retail sales of such products.
(b) For purposes of this section, the retailer
				designation includes a manufacturer primarily engaged in the business of making
				retail sales. Primarily means that more than 50 percent of gross receipts from all
				sales are retail sales.
(c) Any owner or
				operator of a restaurant with less than 10 percent in annual retail sales of meals
				or food prepared and ready to be eaten for consumption off the premises of the
				restaurant or any owner or operator of a restaurant, the principal activity of which
				consists of preparing for consumption within the restaurant a meal or food to be
				eaten on the premises, is excluded from filing and payment of the fee for any year
				in which such conditions are met.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 38 - LITTER CONTROL FEE › Subchapter 5 - EXCLUSIONS AND DEDUCTIONS › Section 18:38-5.2 - Deductions

Current through Register Vol. 56, No. 14, July 15, 2024
(a) The following sales of litter-generating
				products are considered deductions on the Litter Control Fee Return (Form LF-5):
1. A sale of a litter-generating product by a
				wholesaler or distributor to another wholesaler or distributor. For purposes of this
				section, the wholesaler or distributor designation does not include a manufacturer.
2. A sale of a litter-generating
				product by a company to another company owned wholly by the same individuals or
				companies.
3. A sale of a
				litter-generating product by a wholesaler or distributor owned cooperatively by
				retailers to those retailers.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 38 - LITTER CONTROL FEE › Subchapter 6 - REGISTRATION › Section 18:38-6.1 - Registration requirements

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Any person subject
				to the litter control fee at the time the person commences or opens a new place of
				business is required to register as a litter control fee payer on Form NJ-REG,
				Application for Business Registration, at least 15 business days prior to the
				commencement or opening of such business.
(b) Any person who is already registered and files
				returns under any laws administered by the Division, and becomes subject to the
				litter control fee, must complete and file Form REG-C-L, Change of Registration
				Information.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 38 - LITTER CONTROL FEE › Subchapter 7 - RETURN FILING, FEE PAYMENT, AND RECORD RETENTION › Section 18:38-7.1 - Annual filing and fee payment

Current through Register Vol. 56, No. 14, July 15, 2024
Every person subject to the litter control fee is required to
				  file, under oath, a Form LF-5, and pay the full amount of the fee due, on or before
				  March 15 of each year for the preceding calendar year's fee
				  liability.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 38 - LITTER CONTROL FEE › Subchapter 7 - RETURN FILING, FEE PAYMENT, AND RECORD RETENTION › Section 18:38-7.2 - Litter control fee return

Current through Register Vol. 56, No. 14, July 15, 2024
Form LF-5 must be filed as required by
				  18:38-7.1, with the Division,
				  indicating the dollar value of sales of litter-generating products within the
				  State.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 38 - LITTER CONTROL FEE › Subchapter 7 - RETURN FILING, FEE PAYMENT, AND RECORD RETENTION › Section 18:38-7.3 - Record retention

Current through Register Vol. 56, No. 14, July 15, 2024
All records and other supporting documentation used in completing
				  the LF-5 must be retained and made available for examination on request by the
				  Division of Taxation or its authorized representatives, for at least five years
				  following the filing of a return.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 38 - LITTER CONTROL FEE › Subchapter 8 - DISPOSITION OF REVENUES › Section 18:38-8.1 - Revenues deposited in the Clean Communities Program Fund

Current through Register Vol. 56, No. 14, July 15, 2024
Litter control fee revenues, and penalties and interest derived
				  from the imposition of the litter control fee, will be deposited in the Clean
				  Communities Program Fund, a non-lapsing, revolving fund in the Department of the
				  Treasury administered by the Department of Environmental
				  Protection.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 40 - DOMESTIC SECURITY FEE › Subchapter 1 - PROVISIONS › Section 18:40-1.1 - Scope

Current through Register Vol. 56, No. 14, July 15, 2024
This subchapter shall apply to the administration and
				  implementation of P.L. 2002, c.
				  34,
				  §54, signed into law July
				  1, 2002, as amended by
				  P.L.
				  2006, c. 42,
				  §1, effective July 8,
				  2006, which provides for a new statutory assessment of $ 5.00 per day to be paid to
				  the Division of Taxation by businesses, which engage in motor vehicle rentals for
				  each day or part thereof, not exceeding 28 days in length, that a motor vehicle is
				  rented under a rental agreement. The initial $ 2.00 per day fee was applied to
				  rental agreements in New Jersey entered into on or after August 1, 2002, and before
				  July 8, 2006. The increased fee of $ 5.00 per day applies to rental agreements
				  entered into on or after July 8, 2006. The statute authorizes the Director of the
				  Division of Taxation to make rules, pursuant to the rulemaking authority granted
				  pursuant to the Administrative Procedure Act, P.L. 1968, c. 410 (52:14B-1 et seq.) and P.L. 1966, c. 30
				  (54:32B-1 ), to implement the statute's
				  provisions. The fee is separate from, and in addition to, any sales tax imposed on
				  the cost of the rental transaction and is not to be included in the receipts subject
				  to sales tax liability imposed pursuant to the Sales and Use Tax Act, P.L. 1966, c.
				  30 (54:32B-1 et seq.). The fee is to be
				  designated as the "Domestic Security Fee" in the rental agreement and paid to the
				  Division of Taxation for deposit in the General Fund of the New Jersey Domestic
				  Security Account. A rental company may require reimbursement of the domestic
				  security fee from a renter or a third party. However, the fee is due from the rental
				  company whether or not the renter or a third party pays for the rental or reimburses
				  the rental company for the fee.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 40 - DOMESTIC SECURITY FEE › Subchapter 1 - PROVISIONS › Section 18:40-1.4 - Rentals to government and tax exempt entities not exempt

Current through Register Vol. 56, No. 14, July 15, 2024
Payment of the rental fee is required for rentals to Federal,
				  State, county, municipal or other governmental entities, or non-governmental
				  organizations that are tax exempt under any Federal or State laws.
Example 1: A rental company rents a motor vehicle to the County
				  Regional High School District Board of Education, a governmental entity, for use by
				  the Board to attend a two day State sponsored seminar on school district
				  administration in Atlantic City. The rental company must pay the rental fee for the
				  rental period.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 40 - DOMESTIC SECURITY FEE › Subchapter 1 - PROVISIONS › Section 18:40-1.5 - Complimentary rentals

Current through Register Vol. 56, No. 14, July 15, 2024
No rental fee is due and owing for any complimentary rentals.
				  Such an agreement does not require the customer to pay a charge directly related to
				  the use of the vehicle. A complimentary rental is done strictly as a courtesy to the
				  customer. Discounted rentals, however, are not complimentary.
Example 1: A rental company rents out a motor vehicle under a
				  rental agreement providing for several additional "free" days of rental. The free
				  days are considered a discount, and a rental fee is due for those days as well as
				  for the days that are charged by the rental company.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 40 - DOMESTIC SECURITY FEE › Subchapter 1 - PROVISIONS › Section 18:40-1.7 - Transportation of commercial freight; organized commuter vanpools

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Commercial freight
				rentals are not subject to the Domestic Security fee.
Example 1: Rental company A rents a motor vehicle to company B
				  for the transportation by company B of tangible personal property sold by company B.
				  Company A does not pay any rental fee because the rental is for the transportation
				  of commercial freight by its vendor.
Example 2: Rental company A rents a motor vehicle to company B
				  for the transportation by company B of tangible personal property owned by others.
				  Company B is in the business of transporting such property. Company A does not pay
				  any rental fee because the rental is for the transportation of commercial freight as
				  a carrier for hire.
Example 3: Rental company A rents a motor vehicle to a
				  non-business entity for the transportation of tangible personal property. Company A
				  pays a rental fee because the rental is not for the transportation of commercial
				  freight.
Example 4: Rental company A rents a motor vehicle to a business
				  entity to be used to carry tangible personal property to be sold directly out of the
				  vehicle. Company A pays a rental fee because the rental is not for the
				  transportation of commercial freight but for the purpose of using the vehicle as a
				  platform for the sale of tangible personal property.
Example 5: A company rents a truck from a truck rental company to
				  back-haul, that is, move a third party's commercial goods on the return trip. The
				  renter would be considered taking freight transported for others in the carrier's
				  regular course of business. In that situation, if the rental was exclusively for
				  back-hauling, no Domestic Security fee would be due.
(b) Vanpool rentals are not subject to the
				Domestic Security fee.
1. A vanpool rental is not
				a rental of a motor vehicle for the purposes of the Domestic Security Fee law if:
i. It is part of a voluntary commuter ride-sharing
				arrangement;
ii. It involves the use of
				a van, for a term of any duration, with a seating capacity of between seven and 15
				adults, including the driver;
iii. It
				involves serving a group of members, one of whom is the driver, that are definite at
				any point in time;
iv. It is solely for
				the purpose of single daily round trips for transportation of members of that group
				between:
(1) Places of employment of members of
				the group (or other group-designated drop-off or pick-up locations); and
(2) The group-members' residences (or other
				group-designated drop-off or pick-up locations);
v. It does not involve compensating the driver or
				drivers of the van beyond reimbursement for his or her share of the fee for the
				vanpool arrangement.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 40 - DOMESTIC SECURITY FEE › Subchapter 1 - PROVISIONS › Section 18:40-1.8 - Inter-company rentals

Current through Register Vol. 56, No. 14, July 15, 2024
The company from which the motor vehicle is rented owes a
				  Domestic Security fee for the term of that rental agreement. Any subsequent rental
				  of the same motor vehicle by the renter to another renter imposes an obligation on
				  the first renter to pay the rental fee for the subsequent transaction as
				  well.
Example 1: Company B rents a motor vehicle from company A for 10
				  days. Company B then rents the same vehicle to a third party renter for 10 days.
				  Regardless of whether the two time periods overlap, 10 days' of fees are owed each
				  from company A and company B (as long as the rentals are not for commercial
				  freight). Any subsequent rental of the same motor vehicle by the second party
				  renter/rental company B to another renter imposes an obligation to pay the rental
				  fee on that company B for the subsequent transaction as well as on company A for the
				  original A/B transaction.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 40 - DOMESTIC SECURITY FEE › Subchapter 1 - PROVISIONS › Section 18:40-1.9 - Out-of-State rental

Current through Register Vol. 56, No. 14, July 15, 2024
The Domestic Security fee applies to rentals made from business
				  locations in New Jersey, whether or not the renter removes the vehicle from and
				  returns it to New Jersey. It does not apply to a rental transaction where a vehicle
				  is rented from outside New Jersey and returned by the renter to a rental company
				  location in New Jersey.
Example 1: A rental company rents a motor vehicle to a renter for
				  15 days use out of State. Upon commencement of the rental period, the renter
				  immediately removes the vehicle out of State for the balance of the rental period
				  and returns the vehicle to an out-of-State location. The rental company owes a
				  Domestic Security fee for 15 days. If, however, the rental company rents a vehicle
				  from an out-of-State location and the renter returns the vehicle to a location in
				  New Jersey, no fee is owed on the rental period. Location of the rental company from
				  where the vehicle is rented, not location of use or the amount of time a vehicle may
				  be used out of State, determines whether a Domestic Security fee is owed.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 40 - DOMESTIC SECURITY FEE › Subchapter 1 - PROVISIONS › Section 18:40-1.10 - Quarterly reporting and method of payment

Current through Register Vol. 56, No. 14, July 15, 2024
(a) All fees due from a
				motor vehicle rental company shall be paid on a quarterly basis and are due no later
				than the last day of the month following the end of the quarter. The fees shall be
				reported on return form DSF-100 which shall be filed using an internet based
				application on the Division of Taxation website
www.state.nj.us/treasury/taxation
.
Example 1: A 20-day rental agreement commences September 2nd and
				  expires on September 22nd. The entire rental agreement period falls within the
				  quarter ending September 30th, so that the return with payment of fees must be filed
				  by the end of the month following that quarter (that is, by October 31st).
Example 2: A 20-day rental agreement commences September 22nd and
				  expires on October 12th. Although eight days of the rental agreement fall within the
				  quarter ending September 30th, the return with payment of fees for the entire 20-day
				  rental period accrues in the quarter for October 1st through December 31st, and is
				  not required to be filed until the end of the month following that quarter (that is,
				  by January 31st of the following year).
(b) A return should be filed regardless of whether
				rentals were made in any particular quarter.
(c) Payments are to be made by E-check or credit
				card at the Division's website or by telephonic application by calling the Division
				of Taxation.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 40 - DOMESTIC SECURITY FEE › Subchapter 1 - PROVISIONS › Section 18:40-1.11 - Separate from sales or use tax

Current through Register Vol. 56, No. 14, July 15, 2024
(a) The Domestic
				Security fee is separate from and in addition to any sales or use tax imposed on the
				cost of the rental transaction and is not to be included in the receipts subject to
				sales tax liability imposed pursuant to the "Sales and Use Tax Act," P.L. 1966, c.30
				(54:32B-1 et seq.).
(b) The Domestic Security fee due from the rental
				company shall be stated separate and apart from any other rental costs, including
				any amounts due for sales tax, under the terms of the rental agreement and shall be
				designated as the "Domestic Security Fee" in the agreement made with or any invoice
				given to the renter.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 40 - DOMESTIC SECURITY FEE › Subchapter 1 - PROVISIONS › Section 18:40-1.12 - Refunds

Current through Register Vol. 56, No. 14, July 15, 2024
Any refunds for over or incorrect payment of the Domestic
				  Security fee may be applied for by completing and filing an A-3730 form with the
				  Division of Taxation. All refunds, however, must be filed no later than four years
				  from the end of the quarter of the year for which payment was due for the refund
				  being sought.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 41 - HISTORIC SITE REAL PROPERTY TAX EXEMPTIONS UNDER P.L. 2007, c. 157 (N.J.S.A. 54:4-3.52 et seq.) › Subchapter 1 - APPLICABILITY AND DEFINITIONS › Section 18:41-1.1 - Applicability

Current through Register Vol. 56, No. 14, July 15, 2024
This chapter shall supply guidance for certain local property tax
				  exemption procedures. It is intended to apply with respect to any site that, after
				  July 1, 1999, the Director of the Division of Taxation determines to be eligible for
				  a historic site real property tax exemption pursuant to
				  P.L.
				  2007, c. 157, and with
				  respect to any site for which the applicant applies for historic site real property
				  tax exempt status after July 1, 1999. Accordingly, this chapter is not applicable to
				  historic sites that have been determined by the Director to be eligible for a
				  historic site real property tax exemption on or before July 1, 1999, or to any
				  applications for which historic site real property tax exempt status was made on or
				  before July 1, 1999.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 41 - HISTORIC SITE REAL PROPERTY TAX EXEMPTIONS UNDER P.L. 2007, c. 157 (N.J.S.A. 54:4-3.52 et seq.) › Subchapter 1 - APPLICABILITY AND DEFINITIONS › Section 18:41-1.2 - Words and phrases defined

Current through Register Vol. 56, No. 14, July 15, 2024
The following words and terms, when used in this chapter, shall
				  have the following meanings unless the context clearly indicates otherwise.
"Commissioner" means the Commissioner of the Department of
				  Environmental Protection.
"Director" means the Director of the Division of Taxation of the
				  Department of the Treasury.
"Historic site" means a building that is listed in the New Jersey
				  Register of Historic Places either individually or as part of a historic district,
				  and has material relevancy to the history of the State and its government. In the
				  case of a building listed as part of a historic district, material relevancy is
				  established by certification by the Commissioner that the building is a key or
				  contributing building to the district as defined at
				  7:4-1.3.
"Secretary of the Interior's Standards for the Treatment of
				  Historic Properties" refers to the Federal standards set forth in 36 CFR Part 68,
				  incorporated herein by reference, as amended and supplemented.
"Substantial change" means an alteration of the building, which
				  does not meet the Secretary of the Interior's Standards for the Treatment of
				  Historic Properties, and which makes the building no longer eligible for listing in
				  the New Jersey Register of Historic Places.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 41 - HISTORIC SITE REAL PROPERTY TAX EXEMPTIONS UNDER P.L. 2007, c. 157 (N.J.S.A. 54:4-3.52 et seq.) › Subchapter 2 - APPLICATIONS FOR OBTAINING HISTORIC SITE REAL PROPERTY TAX EXEMPTION › Section 18:41-2.1 - Applying for initial exemption; conditions to be met

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Before an
				application for historic site real property tax exemption under
				P.L.
				2007, c. 157, may be
				approved, the following conditions must be met:
1.
				The Commissioner must certify to the Director on the form designated "Certificate of
				Historic Site" issued to the applicant by the Commissioner that the building and its
				pertinent contents and the land upon which it is erected:
i. Has material relevancy to the history of the
				State and its government warranting its preservation as a historical site;
ii. Is or shall be in the event of a restoration,
				heretofore or hereafter made, of substantially the same kind, character and
				description as the original; and
iii.
				Meets all other conditions as the Commissioner may, by law, require to be declared
				by the Commissioner to be a historic site;