Browse New Jersey
Read the original sections, or search by topic.
- N.J. Stat. § 54:32B-37 · Sales and Use Tax Review Commission.
- N.J. Stat. § 54:32B-38 · Legislation review process.
- N.J. Stat. § 54:32B-39 · Review of legislation.
- N.J. Stat. § 54:32B-40 · Support to commission.
- N.J. Stat. § 54:32B-41 · Meetings, hearings.
- N.J. Stat. § 54:32B-42 · Rules, regulations.
- N.J. Stat. § 54:32B-43 · Annual report.
- N.J. Stat. § 54:32B-44 · Short title.
- N.J. Stat. § 54:32B-45 · Definitions relative to "Uniform Sales and Tax Administration Act.
- N.J. Stat. § 54:32B-46 · Legislative findings.
- N.J. Stat. § 54:32B-47 · Entry into multistate discussions.
- N.J. Stat. § 54:32B-48 · Entry into Streamlined Sales and Use Tax Agreement authorized.
- N.J. Stat. § 54:32B-49 · Existing law unaffected.
- N.J. Stat. § 54:32B-50 · Requirements for entry into agreement.
- N.J. Stat. § 54:32B-51 · Purpose of Agreement.
- N.J. Stat. § 54:32B-52 · Agreement binds, inures to benefit of member states.
- N.J. Stat. § 54:32B-53 · Certified service provider serves as agent of a seller.
- N.J. Stat. § 54:32B-54 · "Streamlined Sales Tax Fund;" use, administration.
- N.J. Stat. § 54:32B-55 · Quarterly reports of certain revenues under the Streamlined Agreement.
- N.J. Stat. § 54:32D-1 · State hotel, motel, and transient accommodation occupancy fee.
- N.J. Stat. § 54:32D-2 · Collection, administration of fee; liability for fees.
- N.J. Stat. § 54:32E-1 · Tax imposed on gross receipts from cosmetic medical procedure; definitions; liability for tax.
- N.J. Stat. § 54:32E-2 · Cosmetic medical procedure gross receipts tax phased out.
- N.J. Stat. § 54:32F-1 · Definitions relative to local tire management program; fee, imposition, collection.
- N.J. Stat. § 54:32F-2 · Disbursement, use of fees.
- N.J. Stat. § 54:33-1 · Definitions
- N.J. Stat. § 54:33-2 · Jurisdiction of tax court
- N.J. Stat. § 54:33-3 · Rights and remedies under prior acts saved
- N.J. Stat. § 54:33-4 · Repeal of certain tax acts; taxes and liens thereunder discharged
- N.J. Stat. § 54:33-5 · Powers of comptroller exercised by tax commissioner
- N.J. Stat. § 54:33-6 · Books, records and documents; custody
- N.J. Stat. § 54:33-7 · Records kept by tax commissioner
- N.J. Stat. § 54:33-8 · Returns of appraisers and other data as privileged communications
- N.J. Stat. § 54:33-9 · Appraisers and employees; employment by tax commissioner
- N.J. Stat. § 54:33-9.1 · District supervisor in Inheritance Tax Division; residence qualification
- N.J. Stat. § 54:33-10 · Apportionment of tax receipts to counties
- N.J. Stat. § 54:33-11 · Certain officers and employees; retention
- N.J. Stat. § 54:33-12 · Commissioner may abolish unnecessary positions
- N.J. Stat. § 54:33-14 · Annual report
- N.J. Stat. § 54:34-1 · Transfers taxable.
- N.J. Stat. § 54:34-1.1 · Irrevocable disposition of reserved income, rights, etc., over property transferred 3 years prior to death
- N.J. Stat. § 54:34-2 · Transfer inheritance tax; phase-out.
- N.J. Stat. § 54:34-2.1 · Mutually acknowledged relationship of parent and child; stepchildren
- N.J. Stat. § 54:34-3 · Ratio tax on transfer of property on nonresident
- N.J. Stat. § 54:34-4 · Exemptions.
- N.J. Stat. § 54:34-5 · Deductions to ascertain market value
- N.J. Stat. § 54:34-6 · Appointment of appraisers
- N.J. Stat. § 54:34-7 · Compensation of appraisers
- N.J. Stat. § 54:34-8 · Misconduct of appraiser; penalty
- N.J. Stat. § 54:34-9 · Making appraisement; notice of; taking evidence; report
- N.J. Stat. § 54:34-10 · Failure to testify before appraiser; penalty
- N.J. Stat. § 54:34-12 · Levying the tax; notice to parties interested
- N.J. Stat. § 54:34-13 · Appeal of appraisement, assessment.
- N.J. Stat. § 54:35-1 · Date when tax due
- N.J. Stat. § 54:35-2 · Tax, how payable; liability for nonpayment
- N.J. Stat. § 54:35-3 · Delay in payment; penalty; reduction of penalty; interest; postponement as to estate of member of armed forces
- N.J. Stat. § 54:35-4 · Bond required when payment delayed
- N.J. Stat. § 54:35-4.1 · Death of person caused by wrongful act, neglect or default; compensation; failure to timely pay tax; interest and bond
- N.J. Stat. § 54:35-5 · Lien of tax; duration
- N.J. Stat. § 54:35-5.1 · Limitation of time for commencing proceedings to collect inheritance tax
- N.J. Stat. § 54:35-5.2 · Effective date
- N.J. Stat. § 54:35-6 · Deduction or collection of tax prior to distribution
- N.J. Stat. § 54:35-7 · Sale of property to pay tax
- N.J. Stat. § 54:35-8 · Payment of taxes collected by executor; receipt
- N.J. Stat. § 54:35-9 · Statement of payment of or exemption from tax; issuance; record
- N.J. Stat. § 54:35-10 · Refund of erroneous tax payment
- N.J. Stat. § 54:35-10.1 · Applicability
- N.J. Stat. § 54:35-11 · Refund when debts proved after legacies and distributive shares paid
- N.J. Stat. § 54:35-12 · Notice of transfer of realty filed with tax commissioner
- N.J. Stat. § 54:35-13 · Report of probate or grant of letters; penalty
- N.J. Stat. § 54:35-14 · Search of records of Clerk of Superior Court or surrogate of county
- N.J. Stat. § 54:35-15 · Action to compel payment of taxes
- N.J. Stat. § 54:35-16 · Attorney general to prosecute action against tax delinquent
- N.J. Stat. § 54:35-17 · Information as to property taxable; reward to informant
- N.J. Stat. § 54:35-18 · Payment of reward to informant
- N.J. Stat. § 54:35-19 · Transfer of assets
- N.J. Stat. § 54:35-20 · Penalty for failure to notify or obtain consent of tax commissioner
- N.J. Stat. § 54:35-21 · Transfer of stock of domestic corporation; notice and consent required; penalty
- N.J. Stat. § 54:35-22 · Transfer of collateral; consent of tax commissioner
- N.J. Stat. § 54:35-23 · Consents to transfer assets
- N.J. Stat. § 54:36-1 · Vested remainders after estate for life or years
- N.J. Stat. § 54:36-2 · Valuation of estates for life or years
- N.J. Stat. § 54:36-3 · Executory devises or contingent or defeasible estates in expectancy
- N.J. Stat. § 54:36-4 · Estates subject to a power of appointment
- N.J. Stat. § 54:36-5 · Taxes on executory devises, contingent future estates, estates subject to power of appointment; when payable
- N.J. Stat. § 54:36-6 · Composition of taxes in certain estates; bond in lieu of present payment
- N.J. Stat. § 54:36-7 · Executor or trustee not to deliver property until tax paid
- N.J. Stat. § 54:37-1 · Definitions
- N.J. Stat. § 54:37-2 · Construction
- N.J. Stat. § 54:37-3 · Application of chapter; reciprocity
- N.J. Stat. § 54:37-4 · Original grant of letters; notice to domiciliary state
- N.J. Stat. § 54:37-5 · Proof of payment of death taxes of domiciliary state
- N.J. Stat. § 54:37-6 · Failure to prove tax payment; notice to domiciliary state
- N.J. Stat. § 54:37-7 · Enforcement of tax; action for accounting; remission of intangibles
- N.J. Stat. § 54:37-8 · Final accounting not allowed until taxes paid
- N.J. Stat. § 54:38-1 · Imposition of tax; amount.
- N.J. Stat. § 54:38-2 · Additional tax in certain cases
- N.J. Stat. § 54:38-3 · Reduction of tax; refund; time for filing application for refund
- N.J. Stat. § 54:38-4 · Taxation of future interests after estate tax paid; credit
- N.J. Stat. § 54:38-5 · Estate taxes due upon date of death, extension, interest