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New Jersey Statutes, Title: 40, MUNICIPALITIES AND COUNTIES
Chapter 48c: Imposition of taxes
Section: 40:48c-18: Liability of employer to only one municipality
No employer shall be obligated to report and pay an employer payroll tax, or any interest, penalty or costs with respect thereto, to more than one municipality with respect to remuneration paid to an employee for services performed. Where any dispute as to the liability for an employer payroll tax to more than one municipality for services performed by an employee is not resolved by agreement between the employer and the municipalities, all of said municipalities shall be joined in a proceeding in the tax court to collect the tax alleged to be due.
L.1970, c. 326, s. 18, eff. Dec. 23, 1970. Amended by L.1983, c. 36, s. 4, eff. Jan. 26, 1983.
This section added to the Rutgers Database: 2012-09-26 13:37:52.
Older versions of 40:48c-18 (if available):
Court decisions that cite this statute:
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