Statutes, codes, and regulations
New Jersey Administrative Code
Title 18 - TREASURY - TAXATIONChapter 23 - RAILROAD PROPERTY TAX
Subchapter 9 - PENALTIES AND INTEREST
Section 18:23-9.1 - Delinquent returns; civil penalty

N.J. Admin. Code § 18:23-9.1

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Current through Register Vol. 56, No. 21, November 4, 2024
Section 18:23-9.1 - Delinquent returns; civil penalty

Any taxpayer who willfully neglects to file a return when due, is subject to any penalty not exceeding $ 10,000, as a jury of the Superior Court of this State may determine. The Director shall certify to the Attorney General of this State any taxpayer so in default.

N.J. Admin. Code § 18:23-9.1

Amended by 49 N.J.R. 456(b), effective 3/6/2017