Skip to main content
THIS SITE
Go back to Chapters Go back to N.J.Statutes homepage

Title: 54A - NEW JERSEY GROSS INCOME TAX ACT

Chapter: 9 - Applicability of State Tax Uniform Procedure Law.

54a:9-1: Applicability of State Tax Uniform Procedure Law.

54a:9-2: Notice of deficiency.

54a:9-3: Assessment.

54a:9-4: Limitations on assessment.

54a:9-5: Interest on underpayment.

54a:9-6: Additions to tax and civil penalties.

54a:9-7: Overpayment.

54a:9-8: Limitations on credit or refund

54a:9-8.1: Setoff of indebtedness to State agencies; precedence of child support indebtedness.

54a:9-8.2: Regulations for procedures and methods.

54a:9-8.3: Appropriation of sums collected

54a:9-8.4: Definitions relative to multistate personal income tax refund setoff program; authorization, procedure.

54a:9-9: Petition to director.

54a:9-10: Appeal to tax court, claim for refund.

54a:9-11: Mailing rules; holidays.

54a:9-12: Collection, levy and liens

54a:9-13: Transferees.

54a:9-14: Jeopardy assessment.

54a:9-16: Armed forces relief provisions.

54a:9-17: General powers of the director.

54a:9-17.1: Identifying numbers.

54a:9-17.2: Filing of tax returns for domestic service workers.

54a:9-18: Order to compel compliance.

54a:9-19: Exercise of powers and duties of Division of Taxation by director.

54a:9-20: Appropriation.

54a:9-21: Severability clause.

54a:9-24: Repeal of Tax on Capital Gains and Other Unearned Income.

54a:9-25: Property Tax Relief Fund.

54a:9-25.1: Gubernatorial Election Fund checkoff.

54a:9-25.2: "Endangered and Nongame Species of Wildlife Conservation Fund."

54a:9-25.3: Appropriation of deposited moneys.

54a:9-25.4: "Children's Trust Fund."

54a:9-25.5: All funds to commission.

54a:9-25.6: Contribution to Vietnam Veterans' Memorial Fund; indication on income tax return.

54a:9-25.7: "New Jersey Breast Cancer Research Fund."

54a:9-25.8: Legislative appropriations; breast cancer research project defined.

54a:9-25.9: U.S.S. New Jersey Educational Museum Fund; tax return contribution.

54a:9-25.10: U.S.S. New Jersey Educational Museum Fund established.

54a:9-25.11: Cost incurred, deducted from receipts.

54a:9-25.12: "Drug Abuse Education Fund."

54a:9-25.13: Appropriation of all funds deposited in "Drug Abuse Education Fund."

54a:9-25.14: Taxpayer options to contribute portion of refund to certain funds, methodology.

54a:9-25.15: Option to contribute portion of tax refund to Korean Veterans' Memorial Fund.

54a:9-25.16: Appropriation of funds deposited.

54a:9-25.17: "Organ and Tissue Donor Awareness Education Fund."

54a:9-25.18: Appropriation of funds in Organ and Tissue Donor Awareness Education Fund.

54a:9-25.19: NJ-AIDS Services Fund; tax return contribution

54a:9-25.20: "Literacy Volunteers of America - New Jersey Fund;" tax return contribution

54a:9-25.21: "New Jersey Prostate Cancer Research Fund"; tax return contribution.

54a:9-25.22: Appropriation of monies deposited.

54a:9-25.23: Income tax returns, option for contribution to NJ World Trade Center Scholarship Fund.

54a:9-25.24: "New Jersey Veterans Haven Support Fund;" tax return contribution.

54a:9-25.25: "Community Food Pantry Fund."

54a:9-25.26: "Cat and Dog Spay/Neuter Fund."

54a:9-25.27: "New Jersey Lung Cancer Research Fund."

54a:9-25.28: "Boys and Girls Clubs in New Jersey Fund."

54a:9-25.29: "NJ National Guard State Family Readiness Council Fund."

54a:9-25.30: "American Red Cross-NJ Fund."

54a:9-25.31: "Girl Scouts Councils in New Jersey Fund."

54a:9-25.32: "2014 NJ Special Olympics Home Team Fund."

54a:9-25.33: "Homeless Veterans Grant Fund."

54a:9-25.36: "New Jersey Farm to School and School Garden Fund."

54a:9-25.37: "Local Library Support Fund," contributions through gross income tax returns permitted.

54a:9-25.34: "The Leukemia & Lymphoma Society - New Jersey Fund."

54a:9-25.35: "Northern New Jersey Veterans Memorial Cemetery Development Fund."

54a:9-25.38: "ALS Association Support Fund."

54a:9-25.39: "Fund for the Support of New Jersey Nonprofit Veterans Organizations."

54a:9-25.40: "New Jersey Yellow Ribbon Fund."

54a:9-25.41: "Autism Programs Fund."

54a:9-25.42: "Boy Scouts of America Councils in New Jersey Fund."

54a:9-25.43: "NJ Memorials to War Veterans Maintenance Fund."

54a:9-25.44: "Jersey Fresh Program Fund."

54a:9-25.45: NJ World War II Veterans' Memorial Fund.

54a:9-25.46: "Meals on Wheels in New Jersey Fund."

54a:9-25.47: "New Jersey Pediatric Cancer Research Fund."

54a:9-25.48: "Special Olympics New Jersey Fund".

54a:9-25.49: "New Jersey Ovarian Cancer Research Fund".

54a:9-26: Property Tax Relief Fund saved harmless.

54a:9-27: Effective date.

54a:9-29: Certain revenue appropriated for direct real property taxpayer relief.

54a:9-30: Eligibility for tax rebates.