N.J. Admin. Code § 18:35-6.2

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

Section 18:35-6.2 - Combat zone; extension of time to file and pay

(a) Members of the Armed Forces of the United States and civilians providing support to the Armed Forces who are serving in a designated combat zone or were hospitalized outside the United States as a result of an injury received while serving in a combat zone are granted an extension of time for filing individual income tax returns and paying tax for the period of combat service or hospitalization, plus 180 days. This extension is also granted to such a taxpayer's spouse/civil union partner who files jointly. No penalty, interest, or addition to tax will be assessed for late filing or late payment of the tax pursuant to this subsection.

(b) Taxpayers who file individual income tax returns and pay gross income tax late should attach a statement to the return which indicates their qualification for the tax relief granted pursuant to (a) above. The Director may request supporting information.

Amended by 48 N.J.R. 295(a), effective 2/16/2016