Chapter

Chapter 48C

N.J. Stat. Ann. § 40:48C-1— Imposition of taxes
N.J. Stat. Ann. § 40:48C-1.2— Imposition of tax, surcharge by certain municipalities
N.J. Stat. Ann. § 40:48C-1.3— Parking tax, surcharge, certain municipalities
N.J. Stat. Ann. § 40:48C-1.4— Municipality under rehabilitation and economic recovery, imposition of surcharge
N.J. Stat. Ann. § 40:48C-1.5— City of second class located in certain counties; imposition of surcharge
N.J. Stat. Ann. § 40:48C-1.6— Surcharges imposed; use by municipality
N.J. Stat. Ann. § 40:48C-1.7— Imposition of mass transit access parking tax
N.J. Stat. Ann. § 40:48C-1.8— Acceptance of credit cards
N.J. Stat. Ann. § 40:48C-2— Short title
N.J. Stat. Ann. § 40:48C-3— Definitions
N.J. Stat. Ann. § 40:48C-4— Authorization; rate
N.J. Stat. Ann. § 40:48C-5— Alcoholic beverage tax
N.J. Stat. Ann. § 40:48C-6— Parking tax; special event parking tax surcharge
N.J. Stat. Ann. § 40:48C-7— Collection of taxes, surcharges, liability of collector; payment to municipality
N.J. Stat. Ann. § 40:48C-14— Definitions; employer; payroll
N.J. Stat. Ann. § 40:48C-15— Collection of employer payroll tax by municipality
N.J. Stat. Ann. § 40:48C-16— Ordinance; contents
N.J. Stat. Ann. § 40:48C-17— Exemption of non-profit corporations or associations
N.J. Stat. Ann. § 40:48C-18— Liability of employer to only one municipality
N.J. Stat. Ann. § 40:48C-34— Ordinances; contents; payment to municipality; use of funds; effective date of imposition of tax
N.J. Stat. Ann. § 40:48C-35— Tax as debt of taxpayer; action for collection; limitation of action
N.J. Stat. Ann. § 40:48C-36— Issuance of certificate of indebtedness
N.J. Stat. Ann. § 40:48C-37— Interest and penalties on unpaid tax
N.J. Stat. Ann. § 40:48C-38— Appeal of determination of liability
N.J. Stat. Ann. § 40:48C-39— Failure to make report or allow inspection; failure to disclose amount due
N.J. Stat. Ann. § 40:48C-40— Copy of ordinance to state officers
N.J. Stat. Ann. § 40:48C-40.1— Tax information to designated municipal officer for limited purposes
N.J. Stat. Ann. § 40:48C-41— Tax exemption; religious, charitable or educational institutions or organizations
N.J. Stat. Ann. § 40:48C-42— Inapplicability of exemption for parking taxes to certain State entities