Rutgers Law

Title: 54 - TAXATION

Chapter: 50 - General powers of commissioner

54:50-1: General powers of commissioner

54:50-2: Examination, investigation

54:50-2.1: Agent of taxpayer; written authorization; display to representative of division of taxation

54:50-2.2: Taxpayer interview

54:50-3: Hearings

54:50-4: Issuance of subpoenas; fees

54:50-5: Procedure to compel witnesses to attend and to testify

54:50-6: Service of notice

54:50-6.1: Notices of assessment, rights of taxpayers

54:50-7: Commissioner's records; authentication; fee

54:50-8: Confidentiality.

54:50-9: Certain officers entitled to examine records.

54:50-9.1: Report to aid study of past, present discrimination in State employment and contracting, tax information, certain.

54:50-10: Reports preserved for two years

54:50-12: Definitions

54:50-13: Merger, consolidations; dissolutions; conditions

54:50-14: Certificates, various; Secretary of State's duties

54:50-15: Issuance of tax certificate

54:50-16: Required evidence

54:50-17: Undertaking, certification executed under oath

54:50-18: Personal liability for violations or false certification

54:50-19: Repeals

54:50-20: Tax preparer to sign return, provide tax identification number

54:50-21: Failure to follow provisions of State Tax Uniform Procedure Law

54:50-22: Reproduction admissible in evidence

54:50-23: Write off of debts classified uncollectible

54:50-24: Definitions relative to State agency information.

54:50-25: Information required by State agency

54:50-26: Information furnished by State agency.

54:50-26.1: Preliminary notice to business entity.

54:50-26.2: Responsibility of State agency concerning identification of licensees.

54:50-26.3: Review, verification of tax compliance status.

54:50-27: Information, report not government record, confidentiality.

54:50-28: Issuance of alcoholic beverage retail licensee clearance certificate, conditions.

54:50-29: Authority to sell, transfer, assign right, title, interest in State tax indebtedness, taxpayer rights.

54:50-30: Sale, transfer, assignment to highest bidder.

54:50-31: Entitlement to remedies.

54:50-32: Provision of taxpayer information, confidentiality.

54:50-33: Warrant of satisfaction.

54:50-34: Deposit of proceeds.

54:50-35: Authority of director.

54:50-36: Immunity from damages.

54:50-37: Definitions relative to reporting of certain account information by financial institutions; report requirements.

54:50-38: Notification to director of proposed sale, transfer, assignment of business assets; claim for State taxes; exemptions.

54:50-39: Tax clearance certificate required for certain awards; incentive.

54:50-40: Definitions regarding certain tax, fee, and business registration requirement exclusions

54:50-41: Out-of-State businesses and employees performing disaster or emergency related work; taxation, registration, licensing

54:50-42: Payment of State and local transaction taxes, fees; exception

54:50-43: Out-of-State business and employees remaining after disaster period; taxes

54:50-44: Written statement of out-of-State business

54:50-45: Compliance with registration, licensing, and filing requirements

54:50-46: Rules, regulations

54:50-47: Definitions.

54:50-48: Adjustment reports, federal taxable income, general.

54:50-49: Adjustment reports, partnership-level audit, administrative adjustment request.

54:50-50: Assessment, additional tax, interest, penalties.

54:50-51: Estimated payments, pending audit.

54:50-52: Tax refund, credit claims, federal adjustments.

54:50-53: Adjustments after expiration, time extension.