{"data":{"id":"us-nj/n.j.-stat.-54-49-9.1","jurisdiction":"us-nj","citation":"N.J. Stat. § 54:49-9.1","heading":"50% of assessment for civil fraud","body":"If any part of an assessment is due to civil fraud, there shall be added to the tax an amount equal to 50% of the assessment.  This amount shall be in lieu of any other additions to the tax imposed by R.S. 54:49-4 and R.S. 54:49-9.\nL. 1987, c. 76, s. 60.","path":["TITLE 54 TAXATION"],"source_url":"https://pub.njleg.state.nj.us/statutes/STATUTES-TEXT.zip","current_through":"P.L.2025, c.405, and J.R.22","vintage":"","retrieved_at":"2026-08-27T17:54:13Z","sha256":"b7f0e442a625831b71cb7ab5d5d0957807dc9decdbabfb774ee3a57b8d102532","source_id":"us-nj","stale":true,"prev":"us-nj/n.j.-stat.-54-49-9","next":"us-nj/n.j.-stat.-54-49-10"},"notice":"GroundRules: Original legal text. Not legal advice."}