N.J. Admin. Code § 12:16-13.3

Current through Register Vol. 56, No. 11, June 3, 2024

Section 12:16-13.3 - Penalty for failure to file reports

(a) The penalty prescribed by 43:21-14(a) for delinquency in filing reports (except for such reports as may be required under 43:21-6(b)(2) of the Unemployment Compensation Law) shall be computed for each report from and including the day after such report is due through the date of receipt recorded by the Division of Revenue, within the Department of the Treasury.

(b) If an employer or employing unit who has been granted an extension of time fails to file its report on or before the termination of the period of extension for the filing thereof, the penalty for failure to file shall be payable from the original due date as if no extension had been granted.

Amended by R.1995 d.138, effective 3/6/1995.
See: 27 N.J.R. 61(a), 27 N.J.R. 919(a).
Amended by R.2006 d.425, effective 12/4/2006.
See: 38 N.J.R. 3229(a), 38 N.J.R. 5162(a).
In (a), substituted "date of receipt recorded by the Division of Revenue, within the Department of the Treasury" for "post mark date on the envelope in which the report is received by the Controller or his or her designee".