a. No employer shall be obligated to report and pay an employer payroll tax, or any interest, penalty, or costs with respect thereto, to more than one municipality with respect to remuneration paid to an employee for services performed. Where any dispute as to the liability for an employer payroll tax to more than one municipality for services performed by an employee is not resolved by agreement between the employer and the municipalities, all of said municipalities shall be joined in a proceeding in the tax court to collect the tax alleged to be due.
b. If an out-of-State municipality or other out-of-State state or out-of-State local entity imposes an employer payroll tax on any employee with respect to remuneration paid to an employee for service performed out-of-State, an employer payroll tax imposed pursuant to section 15 of P.L.1970, c.326 (C.40:48C-15) shall not apply to that employee. In such case, the employer shall submit documentation in a manner prescribed by the municipality regarding the employee’s residency status, the location and description of services performed out-of-State, and the applicable out-of-State employer payroll tax to the taxing municipality before any employer payroll tax obligation, imposed pursuant to section 15 of P.L.1970, c.326 (C.40:48C-15), shall be waived.