Chapter 54A:9 - APPLICABILITY OF STATE TAX UNIFORM PROCEDURE LAW
- Section 54A:9-1 - Applicability of State Tax Uniform Procedure Law
- Section 54A:9-2 - Notice of deficiency
- Section 54A:9-3 - Assessment
- Section 54A:9-4 - Limitations on assessment
- Section 54A:9-5 - Interest on underpayment
- Section 54A:9-6 - Additions to tax and civil penalties
- Section 54A:9-7 - Overpayment
- Section 54A:9-8 - Limitations on credit or refund
- Section 54A:9-8.1 - Setoff of indebtedness to State agencies; precedence of child support indebtedness
- Section 54A:9-8.2 - Regulations for procedures and methods
- Section 54A:9-8.3 - Appropriation of sums collected
- Section 54A:9-8.4 - Definitions relative to multistate personal income tax refund setoff program; authorization, procedure
- Section 54A:9-9 - Petition to director
- Section 54A:9-10 - Appeal to tax court, claim for refund
- Section 54A:9-11 - Mailing rules; holidays
- Section 54A:9-12 - Collection, levy and liens
- Section 54A:9-13 - Transferees
- Section 54A:9-14 - Jeopardy assessment
- Section 54A:9-16 - Armed forces relief provisions
- Section 54A:9-17 - General powers of the director
- Section 54A:9-17.1 - Identifying numbers
- Section 54A:9-17.2 - Filing of tax returns for domestic service workers
- Section 54A:9-18 - Order to compel compliance
- Section 54A:9-19 - Exercise of powers and duties of Division of Taxation by director
- Section 54A:9-20 - Appropriation
- Section 54A:9-21 - Severability clause
- Section 54A:9-24 - Repeal of Tax on Capital Gains and Other Unearned Income
- Section 54A:9-25 - Property Tax Relief Fund
- Section 54A:9-25.1 - Gubernatorial Election Fund checkoff
- Section 54A:9-25.2 - "Endangered and Nongame Species of Wildlife Conservation Fund."
- Section 54A:9-25.3 - Appropriation of deposited moneys
- Section 54A:9-25.4 - "Children's Trust Fund."
- Section 54A:9-25.5 - All funds to commission
- Section 54A:9-25.6 - Contribution to Vietnam Veterans' Memorial Fund; indication on income tax return
- Section 54A:9-25.7 - "New Jersey Breast Cancer Research Fund."
- Section 54A:9-25.8 - Legislative appropriations; breast cancer research project defined
- Section 54A:9-25.9 - U.S.S. New Jersey Educational Museum Fund; tax return contribution
- Section 54A:9-25.10 - U.S.S. New Jersey Educational Museum Fund established
- Section 54A:9-25.11 - Cost incurred, deducted from receipts
- Section 54A:9-25.12 - "Drug Abuse Education Fund."
- Section 54A:9-25.13 - Appropriation of all funds deposited in "Drug Abuse Education Fund."
- Section 54A:9-25.14 - Taxpayer options to contribute portion of refund to certain funds, methodology
- Section 54A:9-25.15 - Option to contribute portion of tax refund to Korean Veterans' Memorial Fund
- Section 54A:9-25.16 - Appropriation of funds deposited
- Section 54A:9-25.17 - "Organ and Tissue Donor Awareness Education Fund."
- Section 54A:9-25.18 - Appropriation of funds in Organ and Tissue Donor Awareness Education Fund
- Section 54A:9-25.19 - NJ-AIDS Services Fund; tax return contribution
- Section 54A:9-25.20 - "Literacy Volunteers of America - New Jersey Fund;" tax return contribution
- Section 54A:9-25.21 - "New Jersey Prostate Cancer Research Fund"; tax return contribution
- Section 54A:9-25.22 - Appropriation of monies deposited
- Section 54A:9-25.23 - Income tax returns, option for contribution to NJ World Trade Center Scholarship Fund
- Section 54A:9-25.24 - "New Jersey Veterans Haven Support Fund," tax return contribution
- Section 54A:9-25.25 - "Community Food Pantry Fund."
- Section 54A:9-25.26 - "Cat and Dog Spay/Neuter Fund."
- Section 54A:9-25.27 - "New Jersey Lung Cancer Research Fund."
- Section 54A:9-25.28 - "Boys and Girls Clubs in New Jersey Fund."
- Section 54A:9-25.29 - "NJ National Guard State Family Readiness Council Fund."
- Section 54A:9-25.30 - "American Red Cross-NJ Fund."
- Section 54A:9-25.31 - "Girl Scouts Councils in New Jersey Fund."
- Section 54A:9-25.32 - "2014 NJ Special Olympics Home Team Fund."
- Section 54A:9-25.33 - "Homeless Veterans Grant Fund."
- Section 54A:9-25.34 - "The Leukemia And Lymphoma Society - New Jersey Fund."
- Section 54A:9-25.35 - "Northern New Jersey Veterans Memorial Cemetery Development Fund."
- Section 54A:9-25.36 - "New Jersey Farm to School and School Garden Fund."
- Section 54A:9-25.37 - "Local Library Support Fund," contributions through gross income tax returns permitted
- Section 54A:9-25.38 - "ALS Association Support Fund."
- Section 54A:9-25.39 - "Fund for the Support of New Jersey Nonprofit Veterans Organizations."
- Section 54A:9-25.40 - "New Jersey Yellow Ribbon Fund."
- Section 54A:9-25.41 - "Autism Programs Fund."
- Section 54A:9-25.42 - "Boy Scouts of America Councils in New Jersey Fund."
- Section 54A:9-25.43 - "NJ Memorials to War Veterans Maintenance Fund."
- Section 54A:9-25.44 - "Jersey Fresh Program Fund."
- Section 54A:9-25.45 - NJ World War II Veterans' Memorial Fund
- Section 54A:9-25.46 - "Meals on Wheels in New Jersey Fund."
- Section 54A:9-25.47 - "New Jersey Pediatric Cancer Research Fund."
- Section 54A:9-25.48 - "Special Olympics New Jersey Fund"
- Section 54A:9-25.49 - "New Jersey Ovarian Cancer Research Fund"
- Section 54A:9-26 - Property Tax Relief Fund saved harmless
- Section 54A:9-27 - Effective date
- Section 54A:9-29 - Certain revenue appropriated for direct real property taxpayer relief
- Section 54A:9-30 - Eligibility for tax rebates