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Title: 54 - TAXATION

Chapter: 8A -

54:8A-1: Short title

54:8A-2: Imposition of tax; levy; collection; payment; exemption

54:8A-3: "Resident" defined

54:8A-4: "Derived from sources within" defined

54:8A-5: "Critical area state" defined; legislative findings; certification of state highway commissioner; publication

54:8A-6: Rates; computation of tax upon entire net income

54:8A-6.1: Minimum income tax on minimum taxable income of each individual

54:8A-6.2: Minimum taxable income

54:8A-6.3: Tax surcharge

54:8A-6.4: Maximum tax rate on personal service income

54:8A-7: Gross income defined; manner of computing

54:8A-8: "Taxpayer" defined

54:8A-9: Standard deduction

54:8A-10: Exemptions from net income

54:8A-11: "Dependent" defined

54:8A-12: "Related to taxpayer" defined

54:8A-13: Dependent; claim by person contributing more than ten per cent of support

54:8A-14: "Eligibility year" defined

54:8A-15.1: Household, and household and dependent care services necessary for gainful employment credits

54:8A-16: Credits for tax imposed by another critical area state

54:8A-17: Withholding tax

54:8A-18: Payment of tax; returns; extension of time

54:8A-19: Assignment of claim for refund of money paid or withheld in other jurisdiction

54:8A-20: Transportation fund; purposes; authorization to use

54:8A-21: Endowment fund; investment; use

54:8A-22: Misapplication of funds; right to refund

54:8A-23: "Source state" defined

54:8A-29: Taxable year; annual accounting period; calendar year; fiscal year; definitions

54:8A-30: "Partnership" defined

54:8A-31: Partnership liability; inclusions in gross income

54:8A-32: Computation of gross income of taxpayer

54:8A-33: Income derived from sources within taxpayer's source state; exclusions from gross income

54:8A-34: "Net income" defined

54:8A-35: Computation of net income; deductions

54:8A-36: Computation of gross income from federal adjusted gross income figure

54:8A-37: Additional deductions

54:8A-38: Inventories

54:8A-39: Net capital gain or loss; computation; deductions

54:8A-40: Items not deductible

54:8A-41: "Capital assets" defined

54:8A-42: Basis of property; gain or loss from sale or other disposition of property

54:8A-43: Agreements with taxpayer relating to liability

54:8A-44: Persons required to file

54:8A-46: Actions for collection of tax

54:8A-47: Payment of tax; signing of documents; certification of statements

54:8A-48: Taxable year; method of accounting

54:8A-49: Withholding return

54:8A-50: Liability of employer required to withhold tax; special fund; right of action against employer

54:8A-51: Failure of employer to deduct and withhold tax or to pay tax withheld

54:8A-52: Reciprocity credit; relief from withholding

54:8A-53: Delinquent return or taxes; penalties; interest; abatement or remission

54:8A-54: Applicability of State Tax Uniform Procedure Law

54:8A-55: Administration; determination of amount of tax due

54:8A-56: Exercise of powers and duties of Division of Taxation by director

54:8A-57: Effective date; suspension of tax; cessation

54:8A-58: Short title

54:8A-59: Imposition of tax; levy; collection; payment

54:8A-60: Rate of tax

54:8A-61: Definitions

54:8A-62: "Derived from sources within" defined

54:8A-63: "Source state" defined

54:8A-64: Resident individual

54:8A-65: Nonresident individual

54:8A-66: "Taxpayer" defined

54:8A-69: "Eligibility year" defined

54:8A-70: "Taxable year" ; "annual accounting period" and "calendar year" defined

54:8A-71: "Partnership" defined

54:8A-73: "Taxable income" defined

54:8A-74: Division and director defined

54:8A-75: Allocated income defined

54:8A-77: Inclusions in and exclusions from income

54:8A-84: Apportionment and allocation

54:8A-91: Procedure when inventories necessary to compute tax

54:8A-92: Basis of property

54:8A-93: Individuals of partnership liable for tax; computing; liquidation payments

54:8A-94: Income taxes imposed by other states

54:8A-96.1: Special tax provisions for poverty

54:8A-96.2: Procedure for claiming special tax provisions

54:8A-97: Returns: of whom required; personal liability; report of changes

54:8A-98: Time of filing return; extensions

54:8A-99: Tax due upon date fixed for filing return; effect of making or filing return

54:8A-100: Taxable year; accounting method

54:8A-101: Employer to withhold tax

54:8A-101.1: When withholding not required

54:8A-102: Withholding returns; notice to employer

54:8A-103: Employer's liability

54:8A-104: Tax not to be collected from employer on payment; liability for penalties; interest; failure to pay tax withheld

54:8A-105: Penalties; interest; abatement or remission

54:8A-106: Transportation benefits fund; use of fund

54:8A-107: Balances accumulated as an endowment fund; use

54:8A-108: Refund to taxpayer upon unauthorized use of fund; formula for computing amount

54:8A-109: General requirements concerning returns, notices, records, and statements

54:8A-110: Information returns

54:8A-111: Review of director's decision

54:8A-112: General powers of the director

54:8A-113: Order to compel compliance

54:8A-114: Controlling statute; exception

54:8A-115: Relief requirements on residents

54:8A-116: Administration of act

54:8A-117: Severability clause

54:8A-118: Act operative

54:8A-119: Liability for either income tax or emergency transportation tax or transportation benefits tax

54:8A-120: Deposits in transportation fund or transportation benefit fund

54:8A-121: Transfer of amounts between transportation fund or transportation benefit fund and property tax relief fund; authorization

54:8A-122: Inapplicability of emergency transportation tax and transportation benefits tax to commuter if reciprocal agreement with critical area state exists

54:8A-123: Effective date; time of application