Local Tax Authorization Act

Sections covered

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