Rutgers Law

Title: 54A - NEW JERSEY GROSS INCOME TAX ACT

Chapter: 8 - Payment of tax; returns; extension of time.

54a:8-1: Payment of tax; returns; extension of time.

54a:8-2: Optional tax tables

54a:8-3: Accounting periods and methods

54a:8-3.1: Persons required to file

54a:8-4: Declarations of estimated tax.

54a:8-5: Payments of estimated tax

54a:8-6: Requirements concerning returns, notices, records and statements.

54a:8-6.1: Certain tax preparers required to use electronic methods for filing.

54a:8-6.2: Status of health care coverage, question on the New Jersey Gross Income Tax return, determination of eligibility; definitions.

54a:8-7: Report of change in federal taxable income or credit

54a:8-8: Definitions relative to payment of estimated gross income tax on real property sales by nonresidents.

54a:8-9: Payment of estimated tax by nonresident taxpayer on certain gains.

54a:8-10: Filing of estimated tax form required, exceptions.