N.J. Stat. § 54A:12-4

Current through L. 2024, c. 80.
Section 54A:12-4 - Powers of director for administration
a. For the purpose of administration of P.L. 2019, c. 320(C.54A:12-1 et al.), the director shall have those powers as the director deems necessary to apply to a pass-through entity subject to P.L. 2019, c. 320(C.54A:12-1 et al.), for the reporting, payment, collection, administration, and enforcement of the tax imposed pursuant to P.L. 2019, c. 320(C.54A:12-1 et al.), as may be applicable to the collection, administration, and enforcement of the New Jersey gross income tax provided in the "New Jersey Gross Income Tax Act,"N.J.S. 54A:1-1 et seq., and the "New Jersey State Uniform Tax Procedure Law,"N.J.S. 54:48-1 et seq., except as otherwise provided by subsection b. of this section.
b. Taxes collected under the provisions of P.L. 2019, c. 320(C.54A:12-1 et al.) shall be deposited by the State Treasurer in the General Fund.

N.J.S. § 54A:12-4

Added by L. 2019, c. 320, s. 4, eff. 1/13/2020.