Chapter

Chapter 8A

N.J. Stat. Ann. § 54:8A-1— Short title
N.J. Stat. Ann. § 54:8A-2— Imposition of tax; levy; collection; payment; exemption
N.J. Stat. Ann. § 54:8A-3— "Resident" defined
N.J. Stat. Ann. § 54:8A-4— "Derived from sources within" defined
N.J. Stat. Ann. § 54:8A-5— "Critical area state" defined; legislative findings; certification of state highway commissioner; publication
N.J. Stat. Ann. § 54:8A-6— Rates; computation of tax upon entire net income
N.J. Stat. Ann. § 54:8A-6.1— Minimum income tax on minimum taxable income of each individual
N.J. Stat. Ann. § 54:8A-6.2— Minimum taxable income
N.J. Stat. Ann. § 54:8A-6.3— Tax surcharge
N.J. Stat. Ann. § 54:8A-6.4— Maximum tax rate on personal service income
N.J. Stat. Ann. § 54:8A-7— Gross income defined; manner of computing
N.J. Stat. Ann. § 54:8A-8— "Taxpayer" defined
N.J. Stat. Ann. § 54:8A-9— Standard deduction
N.J. Stat. Ann. § 54:8A-10— Exemptions from net income
N.J. Stat. Ann. § 54:8A-11— "Dependent" defined
N.J. Stat. Ann. § 54:8A-12— "Related to taxpayer" defined
N.J. Stat. Ann. § 54:8A-13— Dependent; claim by person contributing more than ten per cent of support
N.J. Stat. Ann. § 54:8A-14— "Eligibility year" defined
N.J. Stat. Ann. § 54:8A-15.1— Household, and household and dependent care services necessary for gainful employment credits
N.J. Stat. Ann. § 54:8A-16— Credits for tax imposed by another critical area state
N.J. Stat. Ann. § 54:8A-17— Withholding tax
N.J. Stat. Ann. § 54:8A-18— Payment of tax; returns; extension of time
N.J. Stat. Ann. § 54:8A-19— Assignment of claim for refund of money paid or withheld in other jurisdiction
N.J. Stat. Ann. § 54:8A-20— Transportation fund; purposes; authorization to use
N.J. Stat. Ann. § 54:8A-21— Endowment fund; investment; use
N.J. Stat. Ann. § 54:8A-22— Misapplication of funds; right to refund
N.J. Stat. Ann. § 54:8A-23— "Source state" defined
N.J. Stat. Ann. § 54:8A-29— Taxable year; annual accounting period; calendar year; fiscal year; definitions
N.J. Stat. Ann. § 54:8A-30— "Partnership" defined
N.J. Stat. Ann. § 54:8A-31— Partnership liability; inclusions in gross income
N.J. Stat. Ann. § 54:8A-32— Computation of gross income of taxpayer
N.J. Stat. Ann. § 54:8A-33— Income derived from sources within taxpayer's source state; exclusions from gross income
N.J. Stat. Ann. § 54:8A-34— "Net income" defined
N.J. Stat. Ann. § 54:8A-35— Computation of net income; deductions
N.J. Stat. Ann. § 54:8A-36— Computation of gross income from federal adjusted gross income figure
N.J. Stat. Ann. § 54:8A-37— Additional deductions
N.J. Stat. Ann. § 54:8A-38— Inventories
N.J. Stat. Ann. § 54:8A-39— Net capital gain or loss; computation; deductions
N.J. Stat. Ann. § 54:8A-40— Items not deductible
N.J. Stat. Ann. § 54:8A-41— "Capital assets" defined
N.J. Stat. Ann. § 54:8A-42— Basis of property; gain or loss from sale or other disposition of property
N.J. Stat. Ann. § 54:8A-43— Agreements with taxpayer relating to liability
N.J. Stat. Ann. § 54:8A-44— Persons required to file
N.J. Stat. Ann. § 54:8A-46— Actions for collection of tax
N.J. Stat. Ann. § 54:8A-47— Payment of tax; signing of documents; certification of statements
N.J. Stat. Ann. § 54:8A-48— Taxable year; method of accounting
N.J. Stat. Ann. § 54:8A-49— Withholding return
N.J. Stat. Ann. § 54:8A-50— Liability of employer required to withhold tax; special fund; right of action against employer
N.J. Stat. Ann. § 54:8A-51— Failure of employer to deduct and withhold tax or to pay tax withheld
N.J. Stat. Ann. § 54:8A-52— Reciprocity credit; relief from withholding
N.J. Stat. Ann. § 54:8A-53— Delinquent return or taxes; penalties; interest; abatement or remission
N.J. Stat. Ann. § 54:8A-54— Applicability of State Tax Uniform Procedure Law
N.J. Stat. Ann. § 54:8A-55— Administration; determination of amount of tax due
N.J. Stat. Ann. § 54:8A-56— Exercise of powers and duties of Division of Taxation by director
N.J. Stat. Ann. § 54:8A-57— Effective date; suspension of tax; cessation
N.J. Stat. Ann. § 54:8A-58— Short title
N.J. Stat. Ann. § 54:8A-59— Imposition of tax; levy; collection; payment
N.J. Stat. Ann. § 54:8A-60— Rate of tax
N.J. Stat. Ann. § 54:8A-61— Definitions
N.J. Stat. Ann. § 54:8A-62— "Derived from sources within" defined
N.J. Stat. Ann. § 54:8A-63— "Source state" defined
N.J. Stat. Ann. § 54:8A-64— Resident individual
N.J. Stat. Ann. § 54:8A-65— Nonresident individual
N.J. Stat. Ann. § 54:8A-66— "Taxpayer" defined
N.J. Stat. Ann. § 54:8A-69— "Eligibility year" defined
N.J. Stat. Ann. § 54:8A-70— "Taxable year" ; "annual accounting period" and "calendar year" defined
N.J. Stat. Ann. § 54:8A-71— "Partnership" defined
N.J. Stat. Ann. § 54:8A-73— "Taxable income" defined
N.J. Stat. Ann. § 54:8A-74— Division and director defined
N.J. Stat. Ann. § 54:8A-75— Allocated income defined
N.J. Stat. Ann. § 54:8A-77— Inclusions in and exclusions from income
N.J. Stat. Ann. § 54:8A-84— Apportionment and allocation
N.J. Stat. Ann. § 54:8A-91— Procedure when inventories necessary to compute tax
N.J. Stat. Ann. § 54:8A-92— Basis of property
N.J. Stat. Ann. § 54:8A-93— Individuals of partnership liable for tax; computing; liquidation payments
N.J. Stat. Ann. § 54:8A-94— Income taxes imposed by other states
N.J. Stat. Ann. § 54:8A-96.1— Special tax provisions for poverty
N.J. Stat. Ann. § 54:8A-96.2— Procedure for claiming special tax provisions
N.J. Stat. Ann. § 54:8A-97— Returns: of whom required; personal liability; report of changes
N.J. Stat. Ann. § 54:8A-98— Time of filing return; extensions
N.J. Stat. Ann. § 54:8A-99— Tax due upon date fixed for filing return; effect of making or filing return
N.J. Stat. Ann. § 54:8A-100— Taxable year; accounting method
N.J. Stat. Ann. § 54:8A-101— Employer to withhold tax
N.J. Stat. Ann. § 54:8A-101.1— When withholding not required
N.J. Stat. Ann. § 54:8A-102— Withholding returns; notice to employer
N.J. Stat. Ann. § 54:8A-103— Employer's liability
N.J. Stat. Ann. § 54:8A-104— Tax not to be collected from employer on payment; liability for penalties; interest; failure to pay tax withheld
N.J. Stat. Ann. § 54:8A-105— Penalties; interest; abatement or remission
N.J. Stat. Ann. § 54:8A-106— Transportation benefits fund; use of fund
N.J. Stat. Ann. § 54:8A-107— Balances accumulated as an endowment fund; use
N.J. Stat. Ann. § 54:8A-108— Refund to taxpayer upon unauthorized use of fund; formula for computing amount
N.J. Stat. Ann. § 54:8A-109— General requirements concerning returns, notices, records, and statements
N.J. Stat. Ann. § 54:8A-110— Information returns
N.J. Stat. Ann. § 54:8A-111— Review of director's decision
N.J. Stat. Ann. § 54:8A-112— General powers of the director
N.J. Stat. Ann. § 54:8A-113— Order to compel compliance
N.J. Stat. Ann. § 54:8A-114— Controlling statute; exception
N.J. Stat. Ann. § 54:8A-115— Relief requirements on residents
N.J. Stat. Ann. § 54:8A-116— Administration of act
N.J. Stat. Ann. § 54:8A-117— Severability clause
N.J. Stat. Ann. § 54:8A-118— Act operative
N.J. Stat. Ann. § 54:8A-119— Liability for either income tax or emergency transportation tax or transportation benefits tax
N.J. Stat. Ann. § 54:8A-120— Deposits in transportation fund or transportation benefit fund
N.J. Stat. Ann. § 54:8A-121— Transfer of amounts between transportation fund or transportation benefit fund and property tax relief fund; authorization
N.J. Stat. Ann. § 54:8A-122— Inapplicability of emergency transportation tax and transportation benefits tax to commuter if reciprocal agreement with critical area state exists
N.J. Stat. Ann. § 54:8A-123— Effective date; time of application