N.J. Stat. § 54:49-12.6: Division of Taxation fee for returned check

41. The Director of the Division of Taxation may in the director's discretion charge a fee of $50 for each check, received for payment of any State tax or any penalty under the State Uniform Tax Procedure Law (R.S.54:48-1 et seq.), that is returned due to insufficient funds or as the result of a stop payment order.

L.2002,c.34,s.41.