Chapter

Chapter 49

N.J. Stat. Ann. § 54:49-1— Tax a debt and lien; preference; proceeds paid to commissioner
N.J. Stat. Ann. § 54:49-2— Security for payment of tax
N.J. Stat. Ann. § 54:49-3— Interest, penalty on unpaid tax
N.J. Stat. Ann. § 54:49-3.1— Date deemed delivery date, acceptable methods of filing; transmittal as filing
N.J. Stat. Ann. § 54:49-3a— Privilege periods; no penalties, interest; tax underpayment, additional tax liability
N.J. Stat. Ann. § 54:49-4— Late filing penalty
N.J. Stat. Ann. § 54:49-4.1— Violations of registration requirements; penalties
N.J. Stat. Ann. § 54:49-5— Arbitrary assessment where taxpayer withholds report
N.J. Stat. Ann. § 54:49-6— Examination of return, report; assessment of additional tax
N.J. Stat. Ann. § 54:49-7— Arbitrary assessment where taxpayer intends absconding; concealment; immediate payment demanded
N.J. Stat. Ann. § 54:49-8— Payment of special assessments; fifteen-day period
N.J. Stat. Ann. § 54:49-9— Penalty for nonpayment of special assessment
N.J. Stat. Ann. § 54:49-9.1— 50% of assessment for civil fraud
N.J. Stat. Ann. § 54:49-10— Penalties, interest, collection costs as part of tax
N.J. Stat. Ann. § 54:49-11— Remittance, waiving of penalty
N.J. Stat. Ann. § 54:49-12— Alternate remedy, effect of judgment, procedure
N.J. Stat. Ann. § 54:49-12.1— Fees for cost of collection
N.J. Stat. Ann. § 54:49-12.2— Agreements for collection, fraud prevention services
N.J. Stat. Ann. § 54:49-12.3— Compensation for debt collection services
N.J. Stat. Ann. § 54:49-12.4— Provision of taxpayer information
N.J. Stat. Ann. § 54:49-12.5— Regulations
N.J. Stat. Ann. § 54:49-12.6— Division of Taxation fee for returned check
N.J. Stat. Ann. § 54:49-12.7— Reciprocal debt collection agreement with federal government
N.J. Stat. Ann. § 54:49-12.8— Definitions relative to reciprocal debt collection agreement
N.J. Stat. Ann. § 54:49-12.9— Powers of federal official
N.J. Stat. Ann. § 54:49-12.10— Certification by federal official to State Treasurer
N.J. Stat. Ann. § 54:49-12.11— Powers of State Treasurer
N.J. Stat. Ann. § 54:49-12.12— Certification by State Treasurer to federal official
N.J. Stat. Ann. § 54:49-13— Release of property from lien
N.J. Stat. Ann. § 54:49-13.1— Reinstatement of corporation, procedure
N.J. Stat. Ann. § 54:49-13a— Levy, sale of property of person liable for any State tax
N.J. Stat. Ann. § 54:49-14— Filing of refund claim
N.J. Stat. Ann. § 54:49-15— Examination of claim for refund
N.J. Stat. Ann. § 54:49-15.1— Interest on overpayment
N.J. Stat. Ann. § 54:49-16— Refund, credit to taxpayer
N.J. Stat. Ann. § 54:49-17— Repayment of deposit; application of deposit, refund to indebtedness
N.J. Stat. Ann. § 54:49-18— Filing of protest
N.J. Stat. Ann. § 54:49-19— Set off against contract payment tax; notification
N.J. Stat. Ann. § 54:49-20— Set-off for partner, shareholder; notification