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Title: 54 - TAXATION

Chapter: 49 - Tax a debt and lien; preference; proceeds paid to commissioner

54:49-1: Tax a debt and lien; preference; proceeds paid to commissioner

54:49-2: Security for payment of tax

54:49-3: Interest, penalty on unpaid tax

54:49-3.1: Date deemed delivery date, acceptable methods of filing; transmittal as filing.

54:49-4: Late filing penalty.

54:49-4.1: Violations of registration requirements; penalties.

54:49-5: Arbitrary assessment where taxpayer withholds report

54:49-6: Examination of return, report; assessment of additional tax

54:49-7: Arbitrary assessment where taxpayer intends absconding; concealment; immediate payment demanded

54:49-8: Payment of special assessments; fifteen-day period

54:49-9: Penalty for nonpayment of special assessment

54:49-9.1: 50% of assessment for civil fraud

54:49-10: Penalties, interest, collection costs as part of tax.

54:49-11: Remittance, waiving of penalty

54:49-12: Alternate remedy, effect of judgment, procedure

54:49-12.1: Fees for cost of collection.

54:49-12.2: Agreements for collection

54:49-12.3: Compensation for debt collection services

54:49-12.4: Provision of taxpayer information

54:49-12.5: Regulations

54:49-12.6: Division of Taxation fee for returned check

54:49-12.7: Reciprocal debt collection agreement with federal government.

54:49-12.8: Definitions relative to reciprocal debt collection agreement.

54:49-12.9: Powers of federal official.

54:49-12.10: Certification by federal official to State Treasurer.

54:49-12.11: Powers of State Treasurer.

54:49-12.12: Certification by State Treasurer to federal official.

54:49-13: Release of property from lien

54:49-13a: Levy, sale of property of person liable for any State tax

54:49-13.1: Reinstatement of corporation, procedure

54:49-14: Filing of refund claim.

54:49-15: Examination of claim for refund

54:49-15.1: Interest on overpayment

54:49-16: Refund, credit to taxpayer

54:49-17: Repayment of deposit; application of deposit, refund to indebtedness

54:49-18: Filing of protest

54:49-19: Set off against contract payment tax; notification

54:49-20: Set-off for partner, shareholder; notification