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- N.J. Stat. § 54:8A-47 · Payment of tax; signing of documents; certification of statements
- N.J. Stat. § 54:8A-48 · Taxable year; method of accounting
- N.J. Stat. § 54:8A-49 · Withholding return
- N.J. Stat. § 54:8A-50 · Liability of employer required to withhold tax; special fund; right of action against employer
- N.J. Stat. § 54:8A-51 · Failure of employer to deduct and withhold tax or to pay tax withheld
- N.J. Stat. § 54:8A-52 · Reciprocity credit; relief from withholding
- N.J. Stat. § 54:8A-53 · Delinquent return or taxes; penalties; interest; abatement or remission
- N.J. Stat. § 54:8A-54 · Applicability of State Tax Uniform Procedure Law
- N.J. Stat. § 54:8A-55 · Administration; determination of amount of tax due
- N.J. Stat. § 54:8A-56 · Exercise of powers and duties of Division of Taxation by director
- N.J. Stat. § 54:8A-57 · Effective date; suspension of tax; cessation
- N.J. Stat. § 54:8A-58 · Short title
- N.J. Stat. § 54:8A-59 · Imposition of tax; levy; collection; payment
- N.J. Stat. § 54:8A-60 · Rate of tax
- N.J. Stat. § 54:8A-61 · Definitions
- N.J. Stat. § 54:8A-62 · "Derived from sources within" defined
- N.J. Stat. § 54:8A-63 · "Source state" defined
- N.J. Stat. § 54:8A-64 · Resident individual
- N.J. Stat. § 54:8A-65 · Nonresident individual
- N.J. Stat. § 54:8A-66 · "Taxpayer" defined
- N.J. Stat. § 54:8A-69 · "Eligibility year" defined
- N.J. Stat. § 54:8A-70 · "Taxable year" ; "annual accounting period" and "calendar year" defined
- N.J. Stat. § 54:8A-71 · "Partnership" defined
- N.J. Stat. § 54:8A-73 · "Taxable income" defined
- N.J. Stat. § 54:8A-74 · Division and director defined
- N.J. Stat. § 54:8A-75 · Allocated income defined
- N.J. Stat. § 54:8A-77 · Inclusions in and exclusions from income
- N.J. Stat. § 54:8A-84 · Apportionment and allocation
- N.J. Stat. § 54:8A-91 · Procedure when inventories necessary to compute tax
- N.J. Stat. § 54:8A-92 · Basis of property
- N.J. Stat. § 54:8A-93 · Individuals of partnership liable for tax; computing; liquidation payments
- N.J. Stat. § 54:8A-94 · Income taxes imposed by other states
- N.J. Stat. § 54:8A-96.1 · Special tax provisions for poverty
- N.J. Stat. § 54:8A-96.2 · Procedure for claiming special tax provisions
- N.J. Stat. § 54:8A-97 · Returns: of whom required; personal liability; report of changes
- N.J. Stat. § 54:8A-98 · Time of filing return; extensions
- N.J. Stat. § 54:8A-99 · Tax due upon date fixed for filing return; effect of making or filing return
- N.J. Stat. § 54:8A-100 · Taxable year; accounting method
- N.J. Stat. § 54:8A-101 · Employer to withhold tax
- N.J. Stat. § 54:8A-101.1 · When withholding not required
- N.J. Stat. § 54:8A-102 · Withholding returns; notice to employer
- N.J. Stat. § 54:8A-103 · Employer's liability
- N.J. Stat. § 54:8A-104 · Tax not to be collected from employer on payment; liability for penalties; interest; failure to pay tax withheld
- N.J. Stat. § 54:8A-105 · Penalties; interest; abatement or remission
- N.J. Stat. § 54:8A-106 · Transportation benefits fund; use of fund
- N.J. Stat. § 54:8A-107 · Balances accumulated as an endowment fund; use
- N.J. Stat. § 54:8A-108 · Refund to taxpayer upon unauthorized use of fund; formula for computing amount
- N.J. Stat. § 54:8A-109 · General requirements concerning returns, notices, records, and statements
- N.J. Stat. § 54:8A-110 · Information returns
- N.J. Stat. § 54:8A-111 · Review of director's decision
- N.J. Stat. § 54:8A-112 · General powers of the director
- N.J. Stat. § 54:8A-113 · Order to compel compliance
- N.J. Stat. § 54:8A-114 · Controlling statute; exception
- N.J. Stat. § 54:8A-115 · Relief requirements on residents
- N.J. Stat. § 54:8A-116 · Administration of act
- N.J. Stat. § 54:8A-117 · Severability clause
- N.J. Stat. § 54:8A-118 · Act operative
- N.J. Stat. § 54:8A-119 · Liability for either income tax or emergency transportation tax or transportation benefits tax
- N.J. Stat. § 54:8A-120 · Deposits in transportation fund or transportation benefit fund
- N.J. Stat. § 54:8A-121 · Transfer of amounts between transportation fund or transportation benefit fund and property tax relief fund; authorization
- N.J. Stat. § 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. § 54:8A-123 · Effective date; time of application
- N.J. Stat. § 54:10A-1 · Short title
- N.J. Stat. § 54:10A-2 · Payment of annual franchise tax.
- N.J. Stat. § 54:10A-3 · Corporations exempt.
- N.J. Stat. § 54:10A-4 · Definitions.
- N.J. Stat. § 54:10A-4.1 · TEFA as State tax.
- N.J. Stat. § 54:10A-4.2 · Attachment of certificate to return for net operating loss carryover.
- N.J. Stat. § 54:10A-4.3 · Carryover of net operating loss for certain taxpayers.
- N.J. Stat. § 54:10A-4.3a · Net operating loss deduction not to exceed $1 million for privilege period.
- N.J. Stat. § 54:10A-4.5 · Carryover of net operating loss for privilege period as deduction; exceptions.
- N.J. Stat. § 54:10A-4.6 · Determination, entire net income, member, combined group.
- N.J. Stat. § 54:10A-4.7 · Allocation factor, taxable members, combined group.
- N.J. Stat. § 54:10A-4.8 · Combined unitary tax return filed by combined group.
- N.J. Stat. § 54:10A-4.9 · Use of alternative minimum assessment credit.
- N.J. Stat. § 54:10A-4.10 · Determination, managerial member.
- N.J. Stat. § 54:10A-4.11 · Determination, combined group, world-wide, affiliated group basis.
- N.J. Stat. § 54:10A-4.12 · Conditions for waiver of penalties, interest.
- N.J. Stat. § 54:10A-4.13 · Severability.
- N.J. Stat. § 54:10A-4.14 · Regulations.
- N.J. Stat. § 54:10A-4.16 · Corporation, receipts, sources within New Jersey, substantial nexus, Corporation Business Tax Act.
- N.J. Stat. § 54:10A-4.17 · Taxpayer, depreciation, eligible property expenditures, Corporation Business Tax Act; rules, regulations.
- N.J. Stat. § 54:10A-5 · Franchise tax.
- N.J. Stat. § 54:10A-5b · Credit for air carrier, certain circumstances.
- N.J. Stat. § 54:10A-5.1 · Corporation surtax
- N.J. Stat. § 54:10A-5.2 · Determination of rate
- N.J. Stat. § 54:10A-5.3 · Recycling equipment tax credit
- N.J. Stat. § 54:10A-5.4 · Short title
- N.J. Stat. § 54:10A-5.5 · Definitions relative to new jobs investment tax credit.
- N.J. Stat. § 54:10A-5.6 · Determination of taxpayer credit allowed.
- N.J. Stat. § 54:10A-5.7 · Determination of aggregate annual credit allowed
- N.J. Stat. § 54:10A-5.8 · Qualified investment in property purchased for business relocation, expansion
- N.J. Stat. § 54:10A-5.9 · New jobs factor to determine amount of credit allowed.
- N.J. Stat. § 54:10A-5.10 · Changes affecting tax credit
- N.J. Stat. § 54:10A-5.11 · Disposal of property; treatment under act.
- N.J. Stat. § 54:10A-5.12 · Maintenance of records
- N.J. Stat. § 54:10A-5.13 · Entitlement to credit established by taxpayer
- N.J. Stat. § 54:10A-5.14 · Report to Governor, Legislature
- N.J. Stat. § 54:10A-5.15 · Provision of quarterly employment reports
- N.J. Stat. § 54:10A-5.16 · Short title