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New Jersey Statutes, Title: 54, TAXATION
Chapter 49: Tax a debt and lien; preference; proceeds paid to commissioner
Section: 54:49-9.1: 50% of assessment for civil fraud
If any part of an assessment is due to civil fraud, there shall be added to the tax an amount equal to 50\% of the assessment. This amount shall be in lieu of any other additions to the tax imposed by R.S. 54:49-4 and R.S. 54:49-9.
L. 1987, c. 76, s. 60.
This section added to the Rutgers Database: 2012-09-26 13:37:56.
Older versions of 54:49-9.1 (if available):
Court decisions that cite this statute:
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