reglab/statecodes huggingface dataset:
New Jersey Administrative Code › Title 17 - TREASURY - GENERAL › Chapter 50 - NOTARY PUBLIC RULES › Subchapter 1 - GENERAL PROVISIONS › Section 17:50-1.17 - Criteria for refusal to perform a notarial act

Current through Register Vol. 56, No. 14, July 15, 2024
(a) A notarial officer may refuse to perform
				a notarial act if the officer is not satisfied that:
1. The individual executing the record is
				competent or has the capacity to execute the record;
2. The individual's signature is knowingly
				and voluntarily made;
3. The
				individual's signature on the record or statement substantially conforms to the
				signature on a form of identification used to determine the identity of the
				individual; or
4. The physical
				appearance of the individual signing the record or statement substantially
				conforms to the photograph on a form of identification used to determine the
				identity of the individual.
New Jersey Administrative Code › Title 17 - TREASURY - GENERAL › Chapter 50 - NOTARY PUBLIC RULES › Subchapter 1 - GENERAL PROVISIONS › Section 17:50-1.18 - Fees for notarial services

Current through Register Vol. 56, No. 14, July 15, 2024
(a)
				Notarial officers may collect the following fees for services rendered:
1. For administering oaths, taking
				affidavits, taking proofs of a deed, and taking acknowledgments, $ 2.50 per
				act.
2. For administering oaths,
				taking affidavits, taking proofs of a deed, and taking acknowledgments of the
				grantors in the transfer of real estate, regardless of the number of such
				services performed in a single transaction to transfer real estate, $
				15.00.
3. For administering oaths,
				taking affidavits, and taking acknowledgments of the mortgagors in the
				financing of real estate, regardless of the number of such services performed
				in a single transaction to finance real estate, $ 25.00.
New Jersey Administrative Code › Title 17 - TREASURY - GENERAL › Chapter 50 - NOTARY PUBLIC RULES › Subchapter 2 - CONTINUING EDUCATION AND EXAMINATION REQUIREMENTS › Section 17:50-2.1 - Purpose

Current through Register Vol. 56, No. 14, July 15, 2024
Adopted by the State Treasurer and administered by the New
				  Jersey Department of the Treasury, Division of Revenue and Enterprise Services,
				  this subchapter implements the provisions at
				  P.L.
				  2021, c. 179, with
				  respect to the establishment of education and testing requirements for
				  nonattorney applicants for new and renewed notary public commissions. In
				  implementing this subchapter, the Department intends to: foster improved
				  notarial service levels Statewide; place New Jersey on a strong footing in the
				  notarial practice space nationally; and bolster the reliability and integrity
				  of notarial practices in general. The ultimate beneficiaries of these
				  advancements will be New Jersey's citizens and the State's business and legal
				  communities that rely on notarial services.
New Jersey Administrative Code › Title 17 - TREASURY - GENERAL › Chapter 50 - NOTARY PUBLIC RULES › Subchapter 2 - CONTINUING EDUCATION AND EXAMINATION REQUIREMENTS › Section 17:50-2.2 - Education and testing requirements for initial notary public commissions

Current through Register Vol. 56, No. 14, July 15, 2024
(a) A non-attorney
				applicant for an initial commission as a notary public shall complete a course
				of study that fosters the applicants' understanding of the statutes, rules,
				procedures, and ethical requirements documented in the State of New Jersey
				Notary Manual at
www.nj.gov/njbgs .
The
				State Treasurer shall ensure that the online course can be accessed through
www.nj.gov/njbgs .
(b) Before being granted an initial notary
				public commission, a non-attorney applicant shall pass an online test at
www.nj.gov/njbgs
that confirms the
				applicant's understanding of the course content at (a) above. The State
				Treasurer shall ensure the online test and test instructions are accessible at
www.nj.gov/njbgs
and that the testing
				process is integrated with the State's online notary public commissioning
				system. The online system shall generate certificates of approval evidencing
				that applicants have passed the test. The system shall also record that
				applicants have passed the test and clear them to submit their notary public
				commission applications.
(c) The
				State Treasurer may charge up to $ 15.00 for administering each test.
New Jersey Administrative Code › Title 17 - TREASURY - GENERAL › Chapter 50 - NOTARY PUBLIC RULES › Subchapter 2 - CONTINUING EDUCATION AND EXAMINATION REQUIREMENTS › Section 17:50-2.3 - Continuing education requirement for renewed notary public commissions

Current through Register Vol. 56, No. 14, July 15, 2024
(a) A non-attorney
				applicant for renewal of a commission who has previously completed the
				educational and testing requirements at N.J.A.C. 17:50-2.2(a) and (b) at least
				one time, or who was commissioned for the first time before July 22, 2021, the
				effective date of
				P.L.
				2021, c. 179, shall
				complete a continuing education course. The course shall focus on the statutes,
				rules, procedures, and ethical requirements documented in the State of New
				Jersey Notary Manual at
www.nj.gov/njbgs
				.
The State Treasurer shall ensure that the online course can be
				accessed at
www.nj.gov/njbgs
				.
(b) The State Treasurer
				shall ensure the online course is integrated with the State's online notary
				public commissioning system. The online system shall provide certificates of
				approval evidencing that applicants have completed the continuing education
				course. The system shall also record that applicants have completed the course
				and clear them to submit their notary public commission applications.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 1 - ORGANIZATION OF THE DIVISION OF TAXATION › Subchapter 1 - ORGANIZATION OF THE DIVISION OF TAXATION › Section 18:1-1.1 - Organization of the Division of Taxation

Current through Register Vol. 56, No. 14, July 15, 2024
(a) The Division
				consists of a Director of the Division of Taxation and such offices and other
				organizational units as are allowed by law and as are necessary to carry out the
				Division's statutory mandates.
(b) Any
				Deputy Director or Assistant Director, designated by the Director by a certificate
				filed with the Secretary of State, shall serve as Acting Director during the
				Directors absence, disability, or as otherwise provided for in
				54:1-11.
(c) The Director may create subunits headed by a
				Deputy Director as the Director determines to be useful and efficient for the
				operation of the Division.
(d) Beneath
				the level of Deputy Director, subunits as required are headed by Assistant
				Directors, and further subunits beneath the assistant directors are headed by Branch
				Chiefs.
(e) A detailed description of
				the organizational structure of the Division of Taxation is contained in the Annual
				Report of the Division of Taxation which is submitted annually to the Legislature
				and the Governor pursuant to
				54:1-13. The organization chart is also
				posted on the Division of Taxation website,
www.state.nj.us/treasury/taxation
.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 1 - ORGANIZATION OF THE DIVISION OF TAXATION › Subchapter 1 - ORGANIZATION OF THE DIVISION OF TAXATION › Section 18:1-1.2 - Public information and submissions or request

Current through Register Vol. 56, No. 14, July 15, 2024
(a) General information
				regarding taxpayers' rights and responsibilities under the tax laws of New Jersey,
				as well as tax forms, publications, and other general tax information is available
				on the Division's website. The public may also obtain general information regarding
				their rights and responsibilities under the tax laws of the State of New Jersey by
				writing to the New Jersey Division of Taxation Taxpayer Services Branch, PO Box 266,
				Trenton, NJ 08695-0266. The public may submit requests for technical advice or
				letter rulings regarding the application of State tax laws by writing to the New
				Jersey Division of Taxation, Regulatory Services Branch, 3 John Fitch Way, PO Box
				269, Trenton, NJ 08695-0269.
(b) Before
				or at an interview with a taxpayer relating to the determination or collection of
				tax, the Division will provide the taxpayer with an explanation of the audit or
				collection process, whichever is appropriate, and of the taxpayers rights.
(c) Taxpayers may download forms and publications
				from the Division of Taxation's website,
www.state.nj.us/treasury/taxation
.
				To request New Jersey tax forms or publications, a taxpayer may call the Automated
				Tax Information System at 609-826-4400 or 800-323-4400 (touch-tone only).
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 1 - ORGANIZATION OF THE DIVISION OF TAXATION › Subchapter 2 - PETITIONS FOR RULES; RULEMAKING NOTICE › Section 18:1-2.1 - Scope

Current through Register Vol. 56, No. 14, July 15, 2024
18:1-2.1 through 2.3 shall apply to all
				  petitions made by interested persons for the adoption, amendment, or repeal of any
				  existing rule by the Division of Taxation pursuant to N.J.S.A. 52:14B-4f.
				  18:1-2.4 and 2.5 concern Division
				  notice of proposed rulemaking and sufficient public interest in such notice to
				  require a 30-day comment period extension or public hearing.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 1 - ORGANIZATION OF THE DIVISION OF TAXATION › Subchapter 2 - PETITIONS FOR RULES; RULEMAKING NOTICE › Section 18:1-2.2 - Form of petition

Current through Register Vol. 56, No. 14, July 15, 2024
(a) A petition for the adoption, amendment or
				repeal of an existing rule shall be in writing, shall be legible and comprehensible,
				shall be signed by the petitioner, and shall be captioned "Petition for Rulemaking
				Action."
(b) Any such petition shall
				state clearly and concisely:
1. The full name and
				address of the petitioner and of those on whose behalf the petitioner may be acting
				in a particular instance;
2. The reasons
				for the request;
3. A description of the
				substance or nature of the rulemaking which is requested and a draft text of the
				proposed rule or rules;
4. A complete
				disclosure of petitioner's interest in the request, including without limitation,
				any relevant organizational affiliation or economic interest and the financial
				effect upon petitioner if the request were brought into effect; and
5. The statutory authority under which the
				Division may take the requested action.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 1 - ORGANIZATION OF THE DIVISION OF TAXATION › Subchapter 2 - PETITIONS FOR RULES; RULEMAKING NOTICE › Section 18:1-2.3 - Procedures of the Division

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Within 15 days of
				receipt of a petition in compliance with
				18:1-2.2, the Division will file a
				notice of petition with the Office of Administrative Law for publication in the New
				Jersey Register (Register) in accordance with
				1:30-4.1(c). The notice
				will include the following:
1. The name of the
				petitioner;
2. The substance or nature
				of the rulemaking action which is requested;
3. The problem or purpose which is the subject of
				the request; and
4. The date the
				petition was received.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 1 - ORGANIZATION OF THE DIVISION OF TAXATION › Subchapter 2 - PETITIONS FOR RULES; RULEMAKING NOTICE › Section 18:1-2.4 - Sufficient public interest; notice to be given

Current through Register Vol. 56, No. 14, July 15, 2024
(a) The Division, by
				notice at least 30 days prior to the adoption, amendment, or repeal of any rule,
				will afford all interested persons reasonable opportunity to submit data, views, or
				arguments, orally or in writing, pursuant to
				52:14B-4.
1. The notice shall include a statement of either
				the terms or substance of the intended action or a description of the subjects and
				issues involved, and the time when, the place where, and the manner in which
				interested persons may present their views thereon.
2. The notice will be:
i. Mailed to all persons who have made timely
				requests of the agency for advance notice of its rulemaking proceedings, through
				written correspondence delivered to the Division, and to persons on the Division's
				electronic mailing list. This notice will be provided in addition to other public
				notice that, by law, must be published in the New Jersey Register;
ii. (No change.)
iii. Made available at the Division of Taxation's
				website at
http://www.nj.gov/treasury/taxation/
.
				Publication of the notice on the Division's website will serve to satisfy both the
				Division's mandatory website posting requirement and the Division's other secondary
				notice requirement.
3. The
				Division, prior to the adoption, amendment, or repeal of any rule as required by
				N.J.S.A. 52:14B-4a(1), shall publicize notice of the intended action in newspapers
				of general circulation.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 1 - ORGANIZATION OF THE DIVISION OF TAXATION › Subchapter 2 - PETITIONS FOR RULES; RULEMAKING NOTICE › Section 18:1-2.5 - Sufficient public interest; public hearings

Current through Register Vol. 56, No. 14, July 15, 2024
(a) The Division shall
				conduct a public hearing on the proposed rule at the request of a committee of the
				Legislature, or a governmental agency or subdivision, or if sufficient public
				interest is shown, provided such request is made to the Division within 30 days
				following publication of the proposed rule in the New Jersey Register pursuant to
				52:14B-4 and
				1:30-5.5.
(b) For purposes of this section, sufficient
				public interest to require a public hearing exists when 100 or more individuals
				have:
1. Communicated in writing, legible and
				intelligible, the need for a public hearing on the rule proposal; and
2. At least 50 of the individuals shall each have
				specified in their written communications, an objection to at least one provision of
				the proposed rule, and the objection neither relates to proposed rule provisions
				that are required by law, nor to matters not reflected in the provisions.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 2 - GENERAL POLICIES AND PROCEDURES › Subchapter 2 - PENALTIES AND INTEREST › Section 18:2-2.1 - Application

Current through Register Vol. 56, No. 14, July 15, 2024
The provisions on penalty and interest in this subchapter are
				  applicable to all taxes subject to the State Uniform Tax Procedure Law,
				  54:48-1 et seq.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 2 - GENERAL POLICIES AND PROCEDURES › Subchapter 2 - PENALTIES AND INTEREST › Section 18:2-2.2 - Tax laws affected

Current through Register Vol. 56, No. 14, July 15, 2024
The provisions of the State Uniform Tax Procedure Law and this
				  subchapter apply to any tax that is payable to, or collectible by, the Director of
				  the Division of Taxation, unless the law imposing such tax specifically provides
				  that the State Uniform Tax Procedure Law and this subchapter do not apply, or unless
				  the specific provisions of the law imposing such tax provide for penalty and
				  interest, which is different from the provisions of the State Uniform Tax Procedure
				  Law and this subchapter.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 2 - GENERAL POLICIES AND PROCEDURES › Subchapter 2 - PENALTIES AND INTEREST › Section 18:2-2.3 - Failure to file return on time

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Any taxpayer failing
				to file a return within the time prescribed by the act imposing a particular tax is
				liable for the following:
1. A late filing penalty
				of $ 100.00 per month or any part of a month that the return is delinquent;
				plus
2. A penalty of five percent per
				month or any part of a month of the underpayment not to exceed 25 percent of such
				underpayment; except that
3. If a return
				has not been filed within 30 days of the date on which the first notice of
				delinquency in filing the return was sent to the taxpayer, the penalty accrues at
				five percent per month or any part of a month of the total tax liability not to
				exceed 25 percent of such tax liability.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 2 - GENERAL POLICIES AND PROCEDURES › Subchapter 2 - PENALTIES AND INTEREST › Section 18:2-2.4 - Failure to pay on time; extensions of time to pay

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Any taxpayer who
				fails to pay a tax within the time prescribed by the act imposing a particular tax
				is liable, in addition to the unpaid tax, for the following:
1. Interest on the unpaid tax is charged at the
				rate of three percentage points above the prime rate assessed for each month or
				fraction thereof, and interest is compounded annually at the end of each calendar
				year.
2. Five percent of the tax shall
				be added to the amount of the unpaid tax as a penalty, unless any part of any
				underpayment of tax required to be shown on a return or report is shown to be unpaid
				due to reasonable cause. The taxpayer has the affirmative obligation to show
				reasonable cause for the underpayment in order to avoid imposition of the penalty.
				See 18:2-2.7 for basis for a finding of
				reasonable cause.
3. Interest accrues on
				penalties from the date that the underlying tax is due, except for those penalties
				imposed on a date other than when the tax is due, such as amnesty penalties.
Examples:
1. Corporation
				X's corporation business tax return was due and filed on April 15, 2014. A
				deficiency of $ 50,000.00 is assessed by the Division, payment due by July 31, 2014.
The taxpayer must submit the following amounts on or before
						  July 31, 2014.
Late payment penalty: five percent of the balance of tax due
$ 2,500.00
Deficiency assessed:
$ 50,000.00
$ 52,500.00
Interest on tax, calculated at an annual rate of the prime rate
				  plus three percentage points from the original due date (April 15, 2014) until the
				  date of payment (assume July 31, 2014), plus interest on penalty, calculated at the
				  same rate from the date the tax is due until the date of payment. The applicable
				  prime rate shall be 6.25 percent.
($ 52,500 x 6.25% x 107/365 = $ 962)*
$ 962.00
Total
$ 53,462.00
2.
				Corporation X's Corporation Business Tax return was due and filed on April 15, 2001.
				A deficiency of $ 50,000.00 is assessed by the Division. Payment is made on July 31,
				2002.
The taxpayer must submit the following amounts on July 31, 2002.
Late payment penalty: five percent of the balance of tax due
$ 2,500.00
Deficiency assessed:
$ 50,000.00
Interest to December 31, 2001
$ 3,219.76
Unpaid Tax
$ 55,719.76
Interest on unpaid tax, calculated at an annual rate of the
						  prime rate plus three percentage points from
January 1, 2002 until payment made on July 31, 2002
$ 2,335.27
Amnesty Penalty (imposed date amnesty period ended, June 10,
						  2002) five percent of $ 55,719.76
$ 2,786.00
Interest on Amnesty Penalty
$ 28.22
Calculated from June 10, 2002 (date amnesty period ended) to
						  payment date. ($ 2,786 x 7.25% x 51/365 = $ 28.22)*
Total
$ 60,869.25
*Rounded to the nearest dollar
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 2 - GENERAL POLICIES AND PROCEDURES › Subchapter 2 - PENALTIES AND INTEREST › Section 18:2-2.5 - Cost of collection defined

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Cost of collection
				means the amount of expense incurred by the State with respect to the issuance of a
				certificate of debt for, and the collection of, any State tax not paid within the
				time prescribed by law. These expenses include, but are not limited to, the
				following:
1. Cost of postage;
2. Cost of telephone;
3. Cost of photocopying;
4. State payroll hours used, including all
				associated overhead;
5. Cost of filing
				and prosecuting suit;
6. The cost of
				agents, contractors, subcontractors or others employed or otherwise engaged by the
				State of New Jersey subsequent to the entry of a certificate of debt for the
				efficient and expeditious collection of unpaid tax; and
7. Any other expense deemed by the Director to be
				reasonably related and necessary for the collection of any unpaid tax.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 2 - GENERAL POLICIES AND PROCEDURES › Subchapter 2 - PENALTIES AND INTEREST › Section 18:2-2.8 - Criminal penalties

Current through Register Vol. 56, No. 14, July 15, 2024
Any violations of the State tax laws may rise to the level of
				  criminal activity and be prosecuted as crimes. See
				  54:52-5 to 20.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 2 - GENERAL POLICIES AND PROCEDURES › Subchapter 2 - PENALTIES AND INTEREST › Section 18:2-2.9 - Part of assessment due to civil fraud; addition to tax

Current through Register Vol. 56, No. 14, July 15, 2024
(a) If the Division
				determines that any part of an assessment is due to civil fraud, the Division shall
				add a penalty to the tax in an amount equal to 50 percent of the assessment,
				pursuant to 54:49-9.1. This amount shall be in lieu
				of the late filing and/or late payment penalties imposed by
				54:49-4 and the penalty imposed under
				54:49-9 for failure to timely pay an
				estimated or arbitrary assessment imposed pursuant to
				54:49-5 or
				54:49-7.
1. For the purposes of (a) above, the 50 percent
				penalty is assessed against the entire tax assessment.
2. For example, the Division makes an assessment
				of $ 1,000 of tax consisting of $ 750.00 of tax arising from additional interest
				income and $ 250.00 of tax arising from an overstated deduction. The Division
				determines that the assessment for the business deduction was due to civil fraud.
				The portion of the assessment that relates to tax only is $ 250.00, so the Division
				adds to the tax a civil fraud penalty of 50 percent of that amount, or $ 125.00,
				plus applicable interest.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 2 - GENERAL POLICIES AND PROCEDURES › Subchapter 2 - PENALTIES AND INTEREST › Section 18:2-2.10 - Credit for erroneous payments and collections

Current through Register Vol. 56, No. 14, July 15, 2024
(a) The Director may
				credit the erroneous overpayment of tax to the account of the taxpayer to offset the
				amount of a deficiency assessment, where it is determined as a result of the audit
				of any taxpayer that a State tax has been erroneously or illegally collected from
				such taxpayer, or has been paid by such taxpayer under a mistake of law or fact, and
				where no questions of law or fact are involved. Such offsets will be made with the
				following limitations:
1. Credit for the erroneous
				payment must be made within the time in which a deficiency assessment must be made
				for such tax as provided by law; and
2.
				Credit shall only be applied in order to offset a liability for a period which is
				covered by the applicable assessment period; and
3. Credit for erroneous overpayments shall only be
				made to offset a deficiency assessment made by the Director under the same state tax
				law.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 2 - GENERAL POLICIES AND PROCEDURES › Subchapter 2 - PENALTIES AND INTEREST › Section 18:2-2.11 - Prime rate defined

Current through Register Vol. 56, No. 14, July 15, 2024
For the purposes of determining the interest charge to be
				  assessed against a taxpayer, prime rate shall mean the average predominant prime
				  rate, as determined by the Board of Governors of the Federal Reserve System, quoted
				  by commercial banks to large businesses as of the first business day of the calendar
				  quarter immediately preceding the quarter within which the tax or payment became
				  due. The applicable rate shall be adjusted on the first business day of each quarter
				  thereafter over the life of the debt. Prime rate means the rate quoted as of
				  December 1 of the calendar year immediately preceding the calendar year in which the
				  payment was due; provided, however, that if the Director determines that the prime
				  rate quoted by commercial banks to large businesses varies by more than one
				  percentage point from the rate otherwise determined, the Director shall redetermine
				  the prime rate to be that quoted prime rate for subsequent calendar quarters of the
				  calendar year in which payments become due.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 2 - GENERAL POLICIES AND PROCEDURES › Subchapter 3 - REQUIREMENTS FOR PAYMENT OF TAXES BY ELECTRONIC FUNDS TRANSFER › Section 18:2-3.1 - Purpose

Current through Register Vol. 56, No. 14, July 15, 2024
This subchapter facilitates the timely receipt of tax monies from
				  certain taxpayers because the taxpayers are required to pay their taxes by
				  electronic funds transfer, instead of being allowed to pay by check or other similar
				  instrument.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 2 - GENERAL POLICIES AND PROCEDURES › Subchapter 3 - REQUIREMENTS FOR PAYMENT OF TAXES BY ELECTRONIC FUNDS TRANSFER › Section 18:2-3.2 - Scope

Current through Register Vol. 56, No. 14, July 15, 2024
This subchapter sets forth the criteria for determining which
				  taxpayers must pay taxes by electronic funds transfer (EFT), as well as the basic
				  requirements for paying by EFT.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 2 - GENERAL POLICIES AND PROCEDURES › Subchapter 3 - REQUIREMENTS FOR PAYMENT OF TAXES BY ELECTRONIC FUNDS TRANSFER › Section 18:2-3.3 - Definitions

Current through Register Vol. 56, No. 14, July 15, 2024
The following words and terms, when used in this subchapter, have
				  the following meanings, unless the context clearly indicates otherwise.
"ACH" (automated clearing house) means a Federal reserve bank, or
				  an organization established by agreement with the National Automated Clearing House
				  Association (NACHA), which operates as a clearing house for transmitting or
				  receiving entries between banks and bank accounts, and which authorizes an
				  electronic transfer of funds between the banks or bank accounts.
"ACH credit" means a transaction in which the taxpayer, through
				  its own bank, originates an entry crediting the State of New Jersey's bank account
				  and debiting its own bank account for the amount of the payment due.
"ACH debit" means a transaction in which the State of New Jersey,
				  through its designated depository bank, originates an ACH transaction debiting the
				  taxpayer's bank account and crediting the State's bank account for the amount of the
				  payment due.
"Director" means the Director of the Division of Taxation in the
				  Department of Treasury.
"EFT" (electronic funds transfer) means any transfer of funds,
				  other than a transaction originated by check, draft or similar paper instrument,
				  that is initiated through an electronic terminal, telephonic instrument or computer
				  or magnetic tape for the purpose of ordering, instructing or authorizing a financial
				  institution to debit or credit an account.
"Prior year liability" means the total liability for any tax
				  imposed on, collected by or withheld by the taxpayer in the calendar year or the
				  fiscal or calendar privilege period, as determined under the specific law regarding
				  that tax, ending before the calendar year or fiscal or calendar privilege period for
				  which an electronic funds transfer payment is determined to be required.
"State tax" or "tax" means any tax, or any transitional energy
				  facility or uniform transitional utility assessment, which is payable to or
				  collectible by the Director.
"Taxpayer" means any person or entity owing or liable to pay any
				  tax, or any person or entity deemed to be so owing or liable.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 2 - GENERAL POLICIES AND PROCEDURES › Subchapter 3 - REQUIREMENTS FOR PAYMENT OF TAXES BY ELECTRONIC FUNDS TRANSFER › Section 18:2-3.4 - Payments required to be paid by electronic fund transfer

Current through Register Vol. 56, No. 14, July 15, 2024
(a) A taxpayer that had
				a prior year liability for any type of tax, with certain exceptions in (c) below, in
				the amount of $ 10,000 or more shall remit all State tax payments of all types, with
				certain exceptions in (c) below, by using EFT. The taxpayer may choose the ACH debit
				or ACH credit method of EFT or such other EFT method of payment, such as credit card
				or electronic check, as may be authorized by the Director.
(b) The EFT requirements of (a) above applies to
				any estimated tax payments due from a taxpayer.
(c) The EFT requirements of (a) above does not
				apply to payments of the following types of taxes:
1. Transfer inheritance tax imposed pursuant to
				54:33-1;
2. Estate tax imposed pursuant to
				54:38-1;
3. Gross income tax payments of estimated or final
				tax liability imposed pursuant to
				54A:8-5 and
				54A:8-1, but not including withholding
				tax imposed pursuant to
				54A:7-1 and
				54A:7-1.1.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 2 - GENERAL POLICIES AND PROCEDURES › Subchapter 3 - REQUIREMENTS FOR PAYMENT OF TAXES BY ELECTRONIC FUNDS TRANSFER › Section 18:2-3.5 - Specific requirements

Current through Register Vol. 56, No. 14, July 15, 2024
(a) A taxpayer that is
				required to pay by EFT shall initiate the transfer and take whatever other steps are
				necessary so that any tax payment due is deposited in the State of New Jersey's
				account in the designated depository, on or before the date that the tax is due
				according to the pertinent law.
(b) A
				taxpayer shall make separate EFT transactions for each payment of each type of
				tax.
(c) A taxpayer may switch its
				choice of method to the other method of EFT for all its payments if the taxpayer
				gives the Director notice in writing 60 days in advance of using the other
				method.
(d) Whichever method (ACH credit
				or ACH debit) a taxpayer chooses for complying with its EFT requirements, the
				taxpayer shall use the same method for payment of all the types of taxes it is
				required to pay by EFT.
(e) If a
				taxpayer chooses the ACH debit payment option and the banking information necessary
				to generate ACH debits changes, the taxpayer shall give the Director notice in
				writing at least 60 days prior to the date the change will take effect.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 2 - GENERAL POLICIES AND PROCEDURES › Subchapter 3 - REQUIREMENTS FOR PAYMENT OF TAXES BY ELECTRONIC FUNDS TRANSFER › Section 18:2-3.6 - Determination of prior year liability

Current through Register Vol. 56, No. 14, July 15, 2024
If a taxpayer, as a result of the taxpayer's prior year
				  liability, must comply with EFT requirements, the taxpayer will be provided notice
				  as to such requirements.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 2 - GENERAL POLICIES AND PROCEDURES › Subchapter 3 - REQUIREMENTS FOR PAYMENT OF TAXES BY ELECTRONIC FUNDS TRANSFER › Section 18:2-3.7 - Notice to taxpayers

Current through Register Vol. 56, No. 14, July 15, 2024
(a) A taxpayer will be notified of the taxpayer's
				EFT payment requirements at least 30 days prior to the required compliance
				date.
(b) The failure to receive notice
				by (a) above shall not relieve a taxpayer from compliance with its EFT payment
				requirements. However, if the Division's records indicate that notice was not
				provided to the taxpayer as required by (a) above, the Director may take the lack of
				notice into consideration with respect to any request for a waiver of penalty or
				interest calculated on such penalty.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 2 - GENERAL POLICIES AND PROCEDURES › Subchapter 3 - REQUIREMENTS FOR PAYMENT OF TAXES BY ELECTRONIC FUNDS TRANSFER › Section 18:2-3.8 - Penalties and interest for late EFT payments

Current through Register Vol. 56, No. 14, July 15, 2024
(a) If an EFT payment is
				deposited later than the date required by
				18:2-3.5(a), the
				Director shall, for the period between the required and the actual deposit date,
				assess late payment penalties and interest as provided under the State Uniform Tax
				Procedure Law or under the pertinent State tax law.
(b) If the availability of funds for EFT payment
				is delayed, and if the taxpayer shows, to the satisfaction of the Director, that the
				delay was due to reasons beyond the control of the taxpayer, the Director shall
				abate penalties and interest. Circumstances such as the taxpayer's poor financial
				condition, by itself, will not be deemed to be a reason beyond the control of the
				taxpayer.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 2 - GENERAL POLICIES AND PROCEDURES › Subchapter 3 - REQUIREMENTS FOR PAYMENT OF TAXES BY ELECTRONIC FUNDS TRANSFER › Section 18:2-3.9 - Failure to comply

Current through Register Vol. 56, No. 14, July 15, 2024
(a) If a taxpayer is
				required to remit a tax payment by EFT and the taxpayer pays (with sufficient funds)
				by check, draft or similar instrument, payment shall be deemed to have been made on
				the third business day after the date the Director receives the check, draft or
				similar paper instrument.
Example 1: Funds represented by a check on a bank seized by bank
				  regulators are considered received when honored, rather than tendered, even though
				  there were sufficient funds at the time of tender.
Example 2: A check drawn on sufficient funds is considered
				  received when honored, rather than tendered, if honoring the check is delayed due to
				  computer failure (other than a failure of the Division's computers).
(b) The Director will not consider any
				claim or assertion by a taxpayer that its check, draft or other instrument cleared
				prior to the date it was deemed to have been paid under (a) above.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 2 - GENERAL POLICIES AND PROCEDURES › Subchapter 3 - REQUIREMENTS FOR PAYMENT OF TAXES BY ELECTRONIC FUNDS TRANSFER › Section 18:2-3.10 - Voluntary EFT payment

Current through Register Vol. 56, No. 14, July 15, 2024
A taxpayer not required to remit payments by EFT may use the ACH
				  debit or ACH credit method for EFT payment for such types of taxes as the taxpayer
				  elects. The taxpayer must first enroll with the Division of Revenue and Enterprise
				  Services prior to beginning EFT payments. See
http://www.state.nj.us/treasury/taxation/eftpayoptions.shtml
.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 2 - GENERAL POLICIES AND PROCEDURES › Subchapter 3 - REQUIREMENTS FOR PAYMENT OF TAXES BY ELECTRONIC FUNDS TRANSFER › Section 18:2-3.11 - Effect of subchapter

Current through Register Vol. 56, No. 14, July 15, 2024
If the provisions of this subchapter conflicts with the
				  provisions of any other tax rule concerning the payment of State taxes, except those
				  taxes excepted in
				  18:2-3.4(c), the
				  provisions of 54:48-4.1 and this chapter shall
				  govern, unless the context clearly indicates otherwise.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 2 - GENERAL POLICIES AND PROCEDURES › Subchapter 4 - POSTMARK RULE › Section 18:2-4.1 - Purpose

Current through Register Vol. 56, No. 14, July 15, 2024
This subchapter provides rules for the interpretation and
				  administration of
				  54:49-3.1, which requires that a timely
				  postmark shall be deemed a timely filing or remittance, and that the use of
				  registered or certified mail shall be deemed prima facie evidence of delivery.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 2 - GENERAL POLICIES AND PROCEDURES › Subchapter 4 - POSTMARK RULE › Section 18:2-4.2 - Definitions

Current through Register Vol. 56, No. 14, July 15, 2024
The following words and terms, when used in this subchapter,
				  shall have the following meanings, unless the context clearly indicates
				  otherwise.
"Document" means any return, report, declaration of estimated
				  tax, claim, statement, notice, application, affidavit, petition, protest or other
				  document required to be filed within a prescribed period or on or before a
				  prescribed date under the authority of any provision of the tax laws. However, such
				  term does not include any document that is required under any provision of the tax
				  laws or the regulations to be filed or delivered by any method other than
				  mailing.
"Payment" means any payments required to be made within a
				  prescribed period or on or before a prescribed date under the authority of any
				  provision of the tax laws. However, the term does not include any remittance unless
				  the amount thereof is actually received by the Division. For example, if a check is
				  used as a form of payment, this section does not apply if such check is not
				  received, or if received, is not honored upon presentment. Furthermore, such term
				  does not include any payment that is required under any provision of the tax laws or
				  regulations to be made by any method other than mailing.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 2 - GENERAL POLICIES AND PROCEDURES › Subchapter 4 - POSTMARK RULE › Section 18:2-4.3 - Postmark or mailing date deemed date of filing or payment

Current through Register Vol. 56, No. 14, July 15, 2024
(a) For documents
				required to be filed with or payments to be made to the Director generally, and
				except as otherwise provided, the date of the United States postmark as stamped on
				the envelope or other wrapper in which such document or payment is contained will be
				deemed to be the date of filing or payment.
(b) Where delivery is made by a private delivery
				service designated by the IRS to meet
				26
				CFR 301.7502-1 (e)(2) (Timely mailing of documents
				and payments treated as timely filing and paying) for tax returns and payments, such
				as UPS and Fedex, the mailing date will be deemed to be the date of filing or
				payment.
(c) Where delivery is made by
				courier, delivery messenger, or similar service, or a private delivery service not
				designated by the IRS to meet
				26
				CFR 301.7502-1 (e)(2) (Timely mailing of documents
				and payments treated as timely filing and paying) for tax returns and payments, the
				date of receipt by the Division, as evidenced by an authentic Division of Taxation
				date stamp, will be deemed to be the date of filing or payment.
(d) Where delivery is made by electronic
				submission, the date of receipt by the Division as evidenced by the submittal
				confirmation will be deemed the date of filing or payment.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 2 - GENERAL POLICIES AND PROCEDURES › Subchapter 4 - POSTMARK RULE › Section 18:2-4.4 - Mailing requirements

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Documents and/or
				payments shall not be considered to be timely filed or timely paid unless mailed in
				accordance with all of the following requirements:
1. The documents or payment must be contained in
				an envelope or other appropriate wrapper properly addressed to the address
				designated by the Division of Taxation.
2. The envelope or wrapper containing the document
				or payment must be deposited in the mail of the United States within the prescribed
				period on or before the prescribed date with sufficient postage prepaid. For this
				purpose, such document or payment is considered to be deposited in the mail of the
				United States when it is deposited with the domestic mail service of the United
				States Postal Service. The domestic mail service of the United States Postal
				Services includes mail transmitted within, among, and between the United States, its
				territories and possessions, and Army Air Force (APO) and Navy (FPO) post offices.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 2 - GENERAL POLICIES AND PROCEDURES › Subchapter 4 - POSTMARK RULE › Section 18:2-4.5 - United States postmark

Current through Register Vol. 56, No. 14, July 15, 2024
If the postmark on the envelope or wrapper containing the
				  documents or payments is made by the United States Postal Service, to be timely such
				  postmark must bear a date stamped by the United States Postal Service which is
				  within the prescribed period or on or before the prescribed date for filing or
				  paying (including any extensions of time granted for filing or paying). If the
				  postmark stamped by the United States Postal Service on the envelope or wrapper does
				  not bear a date which falls within such prescribed period or on or before such
				  prescribed date for filing or paying, the document or payment will not be considered
				  to be timely filed or paid, regardless of when the envelope or wrapper was deposited
				  in the mail. Accordingly, the sender assumes the risk that the envelope or wrapper
				  will not bear a postmark date stamped by the United States Postal Service within the
				  prescribed period or on or before the prescribed date for filling or paying
				  (including any extensions of time granted for filing or paying). See
				  18:2-4.9 with respect to the use of
				  registered mail or certified mail to avoid this risk. Furthermore, if the postmark
				  made by the United States Postal Service on the envelope or wrapper containing the
				  document or payment is not legible, the provisions of
				  18:2-4.6 shall apply.
Example 1: 3rd Quarter Sales and Use Tax Return
Due Date:
October 20
Postmarked:
October 20
Received by Division of Taxation
October 24
The return would be considered timely filed.
Example 2: 3rd Quarter Sales and Use Tax Return
Due Date:
October 20
Postmarked:
October 21
Received by Division of Taxation
October 26
The return would be considered filed on October 26.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 2 - GENERAL POLICIES AND PROCEDURES › Subchapter 4 - POSTMARK RULE › Section 18:2-4.6 - Metered mail

Current through Register Vol. 56, No. 14, July 15, 2024
Documents and payments not postmarked by the United States Postal
				  Service shall be deemed to be mailed and postmarked three days prior to the date
				  upon which such documents and payments are received by the Division.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 2 - GENERAL POLICIES AND PROCEDURES › Subchapter 4 - POSTMARK RULE › Section 18:2-4.7 - Multiple postmarks

Current through Register Vol. 56, No. 14, July 15, 2024
If the envelope or wrapper containing the document or payment has
				  a postmark made by the United States Postal Service in addition to a postmark made
				  other than by the United States Postal Service (for example, metered mail), the
				  postmark which was made by the United States Postal Service will be determinative of
				  the filing date.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 2 - GENERAL POLICIES AND PROCEDURES › Subchapter 4 - POSTMARK RULE › Section 18:2-4.8 - No postmark

Current through Register Vol. 56, No. 14, July 15, 2024
If the envelope or wrapper containing the document or payment
				  bears sufficient prepaid United States postage but is missing any postmark
				  whatsoever, the document shall be deemed filed, or the payment shall be deemed paid,
				  three days prior to its receipt by the Division of Taxation.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 2 - GENERAL POLICIES AND PROCEDURES › Subchapter 4 - POSTMARK RULE › Section 18:2-4.9 - Registered or certified mail deemed prima facie evidence of delivery

Current through Register Vol. 56, No. 14, July 15, 2024
If any document or payment is sent by United States registered or
				  certified mail, such registration or certification shall be prima facie evidence
				  that the document was delivered to the director, bureau, office, officer or person
				  to which or to whom addressed. The timeliness of such document or payment delivered
				  as evidenced by such registration or certification shall be determined under the
				  provisions of 18:2-4.1 0.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 2 - GENERAL POLICIES AND PROCEDURES › Subchapter 4 - POSTMARK RULE › Section 18:2-4.10 - Registration or certification date deemed postmark date

Current through Register Vol. 56, No. 14, July 15, 2024
(a) If an envelope or
				wrapper containing a document or payments is sent by United States registered mail,
				the date of such registration is treated as the postmark date and the date of filing
				or paying.
(b) If an envelope or wrapper
				containing a document or payment is sent by United States certified mail and the
				sender's receipt for certified mail is postmarked by the postal employee to whom
				such envelope or wrapper is presented, the date of the postmark on such receipt for
				certified mail is treated as the postmark date and the date of filing or
				paying.
(c) If an envelope or wrapper
				containing a document or payment is sent by United States certified mail and the
				sender's receipt for certified mail is not postmarked by the postal employee to whom
				such envelope or wrapper is presented, the document shall be deemed filed or the
				payment shall be deemed paid, three days prior to its receipt by the Division.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 2 - GENERAL POLICIES AND PROCEDURES › Subchapter 4 - POSTMARK RULE › Section 18:2-4.11 - Foreign postmark

Current through Register Vol. 56, No. 14, July 15, 2024
If the envelope or wrapper containing the document or payment is
				  mailed from a foreign country and received by the Division, the date of the official
				  postmark stamped on the envelope or wrapper will be deemed to be the date of filing
				  or payment. The envelope or wrapper must be properly addressed, have sufficient
				  postage prepaid and bear a date stamped by such foreign country's official postal
				  service which is within the prescribed period or on or before the prescribed date
				  for filing or paying (including any valid extensions of time).
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 2 - GENERAL POLICIES AND PROCEDURES › Subchapter 4 - POSTMARK RULE › Section 18:2-4.12 - Weekend and holiday

Current through Register Vol. 56, No. 14, July 15, 2024
For purposes of this subchapter, when the last day prescribed
				  (including any extensions of time) for filing a document, making a payment, or
				  performing any act falls on a Saturday, Sunday or a day which is a legal holiday in
				  the State of New Jersey, the performance of such acts will be considered timely if
				  performed on the next succeeding business day.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 2 - GENERAL POLICIES AND PROCEDURES › Subchapter 4 - POSTMARK RULE › Section 18:2-4.13 - Delivery requirement for private delivery service

Current through Register Vol. 56, No. 14, July 15, 2024
Where delivery of documents and payments is made by a private
				  delivery service, such documents or payments shall be delivered to the Division of
				  Revenue and Enterprise Services, 200 Wolverton Street, Building 20, Trenton, NJ
				  08611.