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  • © Marble Technology Inc, 2026.
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    1. Tax Library
    2. NJ
    3. New Jersey Administrative Code
    4. Title 18
    5. Chapter 2
    6. Subchapter 2

    Penalties and Interest

    Subchapter 2 - Penalties and InterestSubchapter 2 - Penalties and Interest
    Subchapter 1 - FormsSubchapter 3 - Requirements for Payment of Taxes by Electronic Funds Transfer
    Section 18:2-2.1 - ApplicationSection 18:2-2.2 - Tax Laws AffectedSection 18:2-2.3 - Failure to File Return on TimeSection 18:2-2.4 - Failure to Pay on Time; Extensions of Time to PaySection 18:2-2.5 - Cost of Collection DefinedSection 18:2-2.6 - Assessment of TaxSection 18:2-2.7 - Abatement of Penalty and Interest Calculated on Such PenaltySection 18:2-2.8 - Criminal PenaltiesSection 18:2-2.9 - Part of assessment due to civil fraud; addition to taxSection 18:2-2.10 - Credit for Erroneous Payments and CollectionsSection 18:2-2.11 - Prime Rate Defined
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