| PREVIOUS SECTION | Go back to sections | Go back to the chapter | Go back to the N.J. Statutes homepage | NEXT SECTION |
New Jersey Statutes, Title: 54, TAXATION
Chapter 49: Tax a debt and lien; preference; proceeds paid to commissioner
Section: 54:49-3a: Privilege periods; no penalties, interest; tax underpayment, additional tax liability.
7. For privilege periods ending on and after July 31, 2023, but before January 1, 2024, no penalties or interest shall accrue for the underpayment of tax due with respect to any provision of P.L.2023, c.96 (C.54:10A-4.16 et al.) that creates an additional tax liability; provided, however, for privilege periods ending on and after July 31, 2023, the additional estimated payments shall be made no later than the second next estimated payment due following the enactment of P.L.2023, c.96 (C.54:10A-4.16 et al.) or the second estimated payment due after January 1, 2024, whichever due date is later.
L.2023, c.96, s.7.
This section added to the Rutgers Database: 2023-09-26 17:55:37.
Older versions of 54:49-3a (if available):
Court decisions that cite this statute:
CLICK HERE.