N.J. Admin. Code § 18:7-11.19

Current through Register Vol. 56, No. 12, June 17, 2024

Section 18:7-11.19 - Electronic filing and payment

(a) For tax years beginning on or after January 1, 2015, tax preparers who file corporation business tax returns must file corporation business tax returns and, if such preparer is instructed by the taxpayer to make all payments of corporation business tax, including estimated payments, such preparer must make those payments electronically.

(b) For tax years beginning on or after January 1, 2016, taxpayers that are subject to the corporation business tax and submit their own returns must file their corporation business tax returns electronically. Payments of corporation business tax liabilities, including estimated payments, must be made electronically whether remitted directly by the taxpayer or by the tax preparer as instructed by the taxpayer.

(c) "Tax preparer" means as defined in 54:48-2.

(d) As a result of changes in technology, the Division of Taxation will determine which electronic filing methods satisfy the requirements imposed in this section. The Division will provide notice as to the authorized electronic filing methods by publication on the Division's website and through other means as the Director may deem appropriate.

N.J. Admin. Code § 18:7-11.19

Adopted by 47 N.J.R. 275(a), effective 1/20/2015

Amended by 49 N.J.R. 1694(a), effective 6/19/2017