{"data":{"id":"us-nj/n.j.-stat.-54a-12-4","jurisdiction":"us-nj","citation":"N.J. Stat. § 54A:12-4","heading":"Powers of director for administration.","body":"4. a. For the purpose of administration of P.L.2019, c.320 (C.54A:12-1 et al.), the director shall have those powers as the director deems necessary to apply to a pass-through entity subject to P.L.2019, c.320 (C.54A:12-1 et al.), for the reporting, payment, collection, administration, and enforcement of the tax imposed pursuant to P.L.2019, c.320 (C.54A:12-1 et al.), as may be applicable to the collection, administration, and enforcement of the New Jersey gross income tax provided in the \"New Jersey Gross Income Tax Act,\" N.J.S.54A:1-1 et seq., and the \"New Jersey State Uniform Tax Procedure Law,\" N.J.S.54:48-1 et seq., except as otherwise provided by subsection b. of this section.\nb.\tTaxes collected under the provisions of P.L.2019, c.320 (C.54A:12-1 et al.) shall be deposited by the State Treasurer in the General Fund.\nL.2019, c.320, s.4.","path":["TITLE 54A NEW JERSEY GROSS INCOME TAX ACT"],"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":"deca9790b4a0b77db67a04cf459e215f9c3fa00d48986f830a09a71a6134f65a","source_id":"us-nj","stale":true,"prev":"us-nj/n.j.-stat.-54a-12-3","next":"us-nj/n.j.-stat.-54a-12-5"},"notice":"GroundRules: Original legal text. Not legal advice."}