Chapter 54:49 - TAX A DEBT AND LIEN; PREFERENCE; PROCEEDS PAID TO COMMISSIONER
- Section 54:49-1 - Tax a debt and lien; preference; proceeds paid to commissioner
- Section 54:49-2 - Security for payment of tax
- Section 54:49-3 - Interest, penalty on unpaid tax
- Section 54:49-3.1 - Date deemed delivery date, acceptable methods of filing; transmittal as filing
- Section 54:49-3a - Privilege periods; no penalties, interest; tax underpayment, additional tax liability
- Section 54:49-4 - Late filing penalty
- Section 54:49-4.1 - Violations of registration requirements; penalties
- Section 54:49-5 - Arbitrary assessment where taxpayer withholds report
- Section 54:49-6 - Examination of return, report; assessment of additional tax
- Section 54:49-7 - Arbitrary assessment where taxpayer intends absconding; concealment; immediate payment demanded
- Section 54:49-8 - Payment of special assessments; fifteen-day period
- Section 54:49-9 - Penalty for nonpayment of special assessment
- Section 54:49-9.1 - 50% of assessment for civil fraud
- Section 54:49-10 - Penalties, interest, collection costs as part of tax
- Section 54:49-11 - Remittance, waiving of penalty
- Section 54:49-12 - Alternate remedy, effect of judgment, procedure
- Section 54:49-12.1 - Fees for cost of collection
- Section 54:49-12.2 - Agreements for collection, fraud prevention services
- Section 54:49-12.3 - Compensation for debt collection services
- Section 54:49-12.4 - Provision of taxpayer information
- Section 54:49-12.5 - Regulations
- Section 54:49-12.6 - Division of Taxation fee for returned check
- Section 54:49-12.7 - Reciprocal debt collection agreement with federal government
- Section 54:49-12.8 - Definitions relative to reciprocal debt collection agreement
- Section 54:49-12.9 - Powers of federal official
- Section 54:49-12.10 - Certification by federal official to State Treasurer
- Section 54:49-12.11 - Powers of State Treasurer
- Section 54:49-12.12 - Certification by State Treasurer to federal official
- Section 54:49-13 - Release of property from lien
- Section 54:49-13a - Levy, sale of property of person liable for any State tax
- Section 54:49-13.1 - Reinstatement of corporation, procedure
- Section 54:49-14 - Filing of refund claim
- Section 54:49-15 - Examination of claim for refund
- Section 54:49-15.1 - Interest on overpayment
- Section 54:49-16 - Refund, credit to taxpayer
- Section 54:49-17 - Repayment of deposit; application of deposit, refund to indebtedness
- Section 54:49-18 - Filing of protest
- Section 54:49-19 - Set off against contract payment tax; notification
- Section 54:49-20 - Set-off for partner, shareholder; notification
- Section 54:4-23.3d - Development of guidelines for certain agricultural, horticultural practices
- Section 54:4-23.3e - Land used not considered in agricultural, horticultural use
- Section 54:4-23c - Rules, regulations