N.J. Stat. § 54:32G-1

Current through L. 2024, c. 87.
Section 54:32G-1 - [Repealed]

N.J.S. § 54:32G-1

Repealed by L. 2008, c. 123,s. 18, eff. 12/19/2008, op. 1/1/2009.
L. 2008, c. 123,s. 18, states, "Notwithstanding the repeal of section 1 of P.L. 2006, c 41, the repeal shall not affect any obligation, lien, or duty to pay taxes, interest or penalties which have accrued or may accrue by virtue of any taxes imposed pursuant to the provisions of P.L. 2006, c 41 or which may be imposed with respect to any redetermination, correction, recomputation, or deficiency assessment; and provided that all taxes and returns which would be due and payable prior to the effective date of P.L. 2008, c 123(C.54:32B-8.58 et al.) shall be due and payable as if P.L. 2006, c 41 were in effect; and provided that this repeal shall not affect the legal authority of the State to audit records and assess and collect taxes due or which may be due, together with such interest and penalties as have accrued or would have accrued thereon under the provisions of the law repealed; and provided that the repeal by subsection a. of this section, shall not affect any determination of, or affect any proceeding for, the enforcement thereof.".
Added by L. 2006, c. 41, s. 1, eff. 7/15/2006.