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Tax Library
NJ
New Jersey Revised Statutes
Title 54

Taxation

Title 54 - TaxationTitle 54 - Taxation

Section 1-1 - State Tax Department Continued; "department" Defined Section 1-2 - Department; Powers and Duties Section 1-2.1 - Property Taxpayer Bill of Rights.Section 1-6 - Commissioner to Replace Former Board; Exception Section 1-7 - Official Seal; Form Section 1-8 - Assistants; Employment, Duties and Compensation Section 1-11 - Special Deputy; Powers Continue Until Revoked; Salary and Status Unaffected Section 1-12 - Commissioner May Reorganize Department; Abolish Positions Section 1-13 - Annual Report to Legislature; Recommendations Section 1-14 - Books, Records and Documents; Custody Section 1-15 - Municipal Maps for Tax Purposes; Preparation; Authority of State Department Section 1-16 - Commissioner May Issue Subpoenas to Witnesses Section 1-17 - Oaths Administered; Order Compelling Person to Submit to Examination Section 1-18 - Investigation of Irregularity or Inequality of Assessments Section 1-19 - Examination of Assessors and Other Witnesses; View Premises Section 1-20 - Increase of Assessments to Equalize Valuations Section 1-21 - Decrease and Equalization of Assessments Section 1-22 - Notice to Assessor and Owner Before Change Section 1-23 - Notice and Publication; Service Section 1-24 - Taxes to Conform to Corrected Valuation Section 1-25 - Investigation of Method of Local Assessors Section 1-26 - Authority of Director to Reassess Property Section 1-27 - Order for Reassessment; Failure of Assessor to Comply; Appointment of Substitute Section 1-28 - Notice of Investigation; Publication; Mailing Section 1-29 - Completion of Reassessments; Correction of Duplicates; Expenses Section 1-30 - Investigation for Securing True Valuation Every Five Years Section 1-33 - State Equalization Table Prepared; Copies to County Boards and State Comptroller Section 1-34 - Equalization of Assessments Between Counties; Annual Hearing Section 1-35 - Preparation of Abstract of Total Ratables Section 1-35.1 - Table of Equalized Valuations; Promulgation; Place to Be Kept Section 1-35.2 - Form and Contents of Table Section 1-35.3 - True Value; Determination of Ratio of Aggregate Assessed to Aggregate True Valuation of Real Estate Section 1-35.4 - Review of Equalization Table Section 1-35.5 - Effective Date Section 1-35.6 - Real Estate Sales Ratio Records as Public Records Section 1-35.25 - Examinations; Applications; Qualifications; Fee Section 1-35.25a - Dispensation With 4-year College Requirement; Duration Section 1-35.25b - Continuing Education, Training Requirements for Certified Tax Assessors.Section 1-35.26 - Tax Assessor Certificate; Fee Section 1-35.27 - Preservation of Applications, Test Papers, Etc.; Records; Destruction Section 1-35.28 - Certificate Issued Without Examination; Fee Section 1-35.29 - Revocation, Suspension of Tax Assessor Certificate.Section 1-35.30 - Certificate Necessary for Appointment or Reappointment Section 1-35.31 - Reappointment or Re-election; Term; Removal; Dismissal.Section 1-35.32 - Tenure of Office Section 1-35.33 - Joint Municipal Tax Assessor; Eligibility Section 1-35.34 - Rules and Regulations Section 1-35.35 - Rules; Standards for Valuation and Revaluation of Real Property; Qualifications for Firms and Individuals Under Contract With Municipality as Assessors Section 1-35.36 - Contract by Municipality for Valuation or Revaluation of Real Property; Approval by Director of Division of Taxation Section 1-35.37 - Person Aggrieved by Determination; Hearing Section 1-35.39 - Short Title Section 1-35.40 - Findings, Determinations Section 1-35.41 - Definitions Section 1-35.42 - Allowance of Relvaluation Relief Abatements Section 1-35.43 - Determination of Eligible Properties Section 1-35.44 - Certification of Aggregate Amount of Revaluation Relief Abatements Allowable Section 1-35.45 - Delivery of Tax Bills to Individuals Assessed Section 1-35.46 - Alternate Payment Date Section 1-35.47 - Calculation of Revaluation Relief Abatements Section 1-35.48 - Tax Liability Not Less Than Base Year Section 1-35.49 - Policies, Procedures Section 1-35.50 - Rules, Regulations Section 1-35a - Definitions Section 1-35b - Average Ratio and Common Level Range; Determination; Certified List Section 1-35c - Average Ratio; Determination Without Usable Real Estate Sales Section 1-36 - Failure to Obey Constitution and Laws; Commissioner to Declare Vacancy Section 1-37 - Assessor Not Complying With Law Removable by Court Section 1-39 - Order of Removal; Successor Appointed Section 1-40 - Person Removed Ineligible for Same Office for Five Years Section 1-41 - Appeals to State Board of Tax Appeals; Procedure Section 1-42 - Commissioner May Acquire Property to Satisfy Claim; Limitation Section 1-43 - Sale of Property; Approval by State House Commission; Use of Proceeds Section 1-44 - Use of Property Before Sale; Use of Proceeds; Repairs Section 1-45 - Separate Accounts Kept Section 1-46 - Short Title Section 1-47 - Definitions Section 1-48 - Municipal Purposes Tax Assistance Fund; Establishment; Distribution of Deposits Section 1-49 - Qualifying Municipalities; Annual Payments; Computation; Limitations Section 1-50 - Participating Municipalities; Annual Payments; Computation; Limitations Section 1-51 - Allocation of Funds Section 1-52 - Date of Payment Section 1-53 - Appropriations Section 1-54 - Inclusion of Amount of State Aid in Municipal Budget Section 1-58.1 - List of Unlocated Section 1-68 - Short Title Section 1-69 - Legislative Findings Section 1-70 - Definitions Section 1-71 - Pinelands Municipal Property Tax Stabilization Board; Members; Duties Section 1-72 - Pinelands Municipal Property Tax Stabilization Fund; State Budget Annual Request Section 1-73 - Report by Assessor Section 1-74 - Valuation Base Section 1-75 - Entitlement Amount Section 1-76 - Payment of Entitlement Section 1-77 - Revision of Land Use Ordinance Section 1-78 - Priorities for Disbursements Section 1-79 - Certified Entitlement Amount; Anticipation of Sums in Budget Section 1-80 - Reports; Review; Budget Changes Section 1-81 - Sums Received Not Considered an Exception or Exemption Section 1-82 - Pinelands Municipal Property Tax Stabilization Commission; Membership; Report; Hearings Section 1-83 - Anticipation of Amount of Entitlement in Budget; Rules and Regulations Section 1-84 - "pinelands Property Tax Assistance Fund"; Administration, Definitions.Section 1-85 - Distribution of Funds; Definitions.Section 1-86 - Short Title.Section 1-87 - Findings, Declarations Relative to Property Tax Assessment Reform.Section 1-88 - Definitions Relative to Property Tax Assessment Reform.Section 1-89 - Appointment of County Assessor.Section 1-90 - Real Property Revaluation by Municipality.Section 1-91 - Appointment of Deputy, Assistant Deputy County Assessors.Section 1-92 - Duties of County Assessor.Section 1-93 - Determination of Taxable Status of Property.Section 1-94 - Review, Revision or Correction.Section 1-95 - Annual Tax List, Property Values Available for Public Inspection.Section 1-96 - Hiring Preference.Section 1-97 - Schedule for Abolishment of Office of Municipal Tax Assessor.Section 1-98 - Preference for Appointment as Deputy County Assessor; Tenure.Section 1-99 - Transfer of Property Assessment Function.Section 1-100 - Rules, Regulations.Section 1-101 - Short Title.Section 1-102 - Findings, Declarations Relative to the "real Property Assessment Demonstration Program."Section 1-103 - Definitions Relative to the "real Property Assessment Demonstration Program."Section 1-104 - Real Property Assessment Demonstration Program.Section 1-105 - Adoption of Alternative Real Property Assessment Calendar.Section 1-106 - Rules, Regulations.Section 2-40 - Copies of Appeal to Be Served; Copies of Judgment; Notice; Notices; Notice of Withdrawal or Dismissal of Complaint Section 3-1 - County Boards of Taxation Continued Section 3-2 - Taxation Board Members.Section 3-3 - Terms; Vacancies Section 3-4 - Oath; Filing Section 3-5 - President of Board; Election; Duties on Written Memorandum of Judgments Section 3-5.1 - Reports to the Director.Section 3-6 - Salaries of Board Members.Section 3-7 - County Tax Administrator Section 3-7.1 - Reference to Secretary of County Board of Taxation to Mean and Refer to Office of County Tax Administrator Section 3-7.2 - Training Program Section 3-8 - Salaries of Administrator, Assistants Section 3-9 - Tenure Section 3-10 - Administrator; Removal; Charges in Writing; Notice; Trial; Appeal Section 3-11 - County Boards of Taxation Replace Predecessors Section 3-12 - Other County and Local Boards Abolished; Exception Section 3-13 - Secure Taxation at Taxable Value Section 3-14 - Petitions of Appeal, Rules, Regulations and Procedures; Directions; Record; Transcript Section 3-15 - Boards to View Assessed Properties; Meetings Section 3-16 - Administrator; Responsibility for Administrative Functions and Assessors; Rules Section 3-17 - Ratio of Assessment to Value; Equalization Table; Copies to Assessors.Section 3-18 - Meeting to Review Equalization Table; Hearing and Notice.Section 3-19 - Valuations of Property as Confirmed to Be Final; Copies of Table Section 3-20 - Assessment of Omitted Property Section 3-20.1 - Reference to One or More Members to Take Testimony Section 3-21 - Appeal by Taxpayer or Taxing District; Petition; Complaint; Exception.Section 3-21.3 - Fees Section 3-21.3a - Use of Revenues From Fees.Section 3-22 - Hearing of Appeals; Witnesses; Evidence; Revision of Taxable Value; Grounds; Computation Section 3-23 - Disobedience of Witness, Punishment Section 3-24 - Perjury Section 3-25 - Quorum; Majority May Act Section 3-26 - Hearing, Determination of Appeals Section 3-26.1 - Extension of Time for Hearing Appeal Section 3-26a - Action or Determination of County Board of Taxation; Review by Tax Court Section 3-26b - Review of Judgment of County Board of Taxation Section 3-27 - Payment of Taxes Pending Appeal Section 3-27.2 - Refund of Excess Taxes; Interest.Section 3-28 - Removal of Member for Cause; Successor Section 3-30 - Permanent Offices in Certain Counties; Records Public Section 3-31 - Traveling Expenses of Members and Administrator Paid by Governing Body Section 3-32 - Preparation of Annual Budget Request by County Tax Administrator.Section 4-1 - Property Subject to Taxation.Section 4-1.1 - Pending Litigation Unaffected; Effect on Existing Assessment, Lien, or Obligation to Pay Taxes; Omitted Property Section 4-1.2 - Short Title Section 4-1.3 - Legislative Findings and Determinations Section 4-1.4 - Definitions Section 4-1.5 - Manufactured Homes Subject to Taxation as Real Property Section 4-1.6 - Municipal Service Fee; Ordinance; Imposition on Manufactured Homes in Mobile Home Park; Determination of Amount; Collection by Owner of Mobile Home Park; Transmittal; Interest on Delinquencies; Rent Surcharge Section 4-1.7 - Sales Tax; Imposition on Manufacturer's Invoice Price of Manufactured Home on First Sale Section 4-1.8 - Trailers; Inapplicability of Act Section 4-1.9 - Transfer Inheritance and Estate Tax; Application to Manufactured Homes Section 4-1.10 - Tax Exempt Real Property; Activity Conducted for Profit; Tax Liability of Private Party Section 4-1.11 - Procedures for Administration of Tax Section 4-1.12 - Storage Tank Deemed Real Property Section 4-1.13 - Short Title Section 4-1.14 - Findings, Declarations Section 4-1.15 - Definitions Section 4-1.16 - Schedule for Reducing Assessment Section 4-1.17 - Construction of 1997 Utility Tax Act.Section 4-1.18 - Definitions Relative to Taxation of Recreational Vehicles.Section 4-1.19 - Exemption From Taxation as Real Property for Certain Recreational Vehicles.Section 4-1.20 - Outdoor Advertising Sign, Structure Deemed Real Property.Section 4-2 - Taxation of Property of Corporations Section 4-2.2a - State Property Defined Section 4-2.2b - State Property; Assessment and Subjection to in Lieu Tax Payment Section 4-2.2c - Statements of Taxable Value Section 4-2.2d - Review and Revision of List and Assessment by Director; Notice; Finality of Determination by Director Section 4-2.2e - State's Liability for in Lieu Tax Payments; Computation; Limitations Section 4-2.2f - Certification of Amount of Liability Section 4-2.2g - Annual Appropriation; Inclusion in Budget Section 4-2.2h - Anticipation by Municipalities in Preparation of Annual Budget Section 4-2.2i - Payment; Dates Section 4-2.2j - Appropriation Lower Than Amount Necessary for Full Funding; Apportionment of Payments Section 4-2.2k - Rules and Regulations; Access to Facts and Information Section 4-2.3 - Exempt Property Leased to Person Whose Property Is Not Exempt Section 4-2.4 - Leasehold Less Than Calendar Year; Proportionate Assessment Section 4-2.5 - Added Assessment Lists Section 4-2.6 - Collection of Taxes on Leasehold Estate Section 4-2.7 - Appeal Section 4-2.8 - Lien Upon Leasehold Estate Section 4-2.9 - Proportionate Cancellation on Termination of Leasehold Estate Section 4-2.10 - Anticipation of Taxes to Be Collected From Leasehold Estates Section 4-2.11 - Leasehold Estates Existing October 1, 1949 Section 4-2.12 - Application of Act, Exemptions.Section 4-2.13 - Effective Date Section 4-2.25 - Standard of Value for Assessment of Real Property; Taxable Value Section 4-2.26 - Percentage Level of Taxable Value; Limits Section 4-2.27 - Time for Establishment of Percentage Level of Taxable Value; Uniform Application; Alteration; Failure to Establish Section 4-2.31 - Personal Property Classifications; Rules and Regulations Section 4-2.32 - Partial Invalidity Section 4-2.33 - Repeals Section 4-2.34 - Applicability of Act Section 4-2.35 - Intention of Legislature Section 4-2.37 - Time of Performance Section 4-2.38 - Time of Performance Section 4-2.39 - Return of Tangible Personal Property Used in Business Section 4-2.40 - Failure to File Return; Penalty Section 4-2.41 - Use of Returns; Destruction Section 4-2.42 - Confidential Nature of Returns Section 4-2.43 - Co-operation and Assistance of Assessors and Public Officials Section 4-2.44 - Standard of Value; Assessment Section 4-2.45 - True Value of Property; Determination and Reporting Section 4-2.46 - Time of Determining True Value; Assessment Date Section 4-2.47 - Taxable Value of Tangible Personal Property; Computation Section 4-2.48 - Return of Taxable Personal Property; Filing; Review, Audit and Determination Section 4-2.49 - Failure to File Return; Penalty Section 4-2.49a - No First Year Payment Section 4-2.50 - Rules and Regulations Section 4-2.51 - Partial Invalidity Section 4-2.52 - Repealed Section 4-2.53 - Application of Act Section 4-3.3 - Exemption of Public Property.Section 4-3.3a - Real Property Acquired by State, State Agency or State Authority; Exemption During Period Following Acquisition Section 4-3.3b - Date of Commencement of Exemption Section 4-3.3c - Acquisition Defined Section 4-3.3d - Liability of State for Taxes After Acquisition Section 4-3.3e - Jurisdiction Over Dispute Section 4-3.3f - Inapplicability of Act to Taxes or Payments in Lieu of Taxes Provided by Law; Priority of Conflicting Laws Section 4-3.3g - Definitions Relative to Certain Properties Acquired by Municipalities.Section 4-3.4 - Exemption of Certain Property of Passaic Valley Sewerage Commission Section 4-3.5 - Exemption of Property Used for Military Purposes Section 4-3.6 - Tax Exempt Property.Section 4-3.6a - Exemption of Property of Nonprofit Association Used for Production and Broadcasting of Educational Television and Radio Section 4-3.6b - Continuation on Transfer From One to Another Nonprofit Organization Section 4-3.6c - Charitable or Religious Associations or Corporations; Failure to File Timely Claim; Refund; Ordinance of Municipality Section 4-3.6d - Lease of Tax Exempt Property Section 4-3.6e - Leased School District Property Section 4-3.6f - Exemption From Property Taxation, Special Assessments for Certain Sports and Entertainment Projects.Section 4-3.6g - Payment of Net Rents, Revenues to City, Independent Audits.Section 4-3.6h - Powers, Rights, Privileges Exercised by City.Section 4-3.6i - Terms Defined.Section 4-3.6j - Exemption From Taxation for Certain Properties Used as Hospital or Satellite Emergency Care Facility; Definitions.Section 4-3.7 - Charitable Institution Tax Exemption Section 4-3.9 - Exemption of Burial Grounds and Vaults Section 4-3.10 - Property of Firefighters' Association, Exemption From Taxation.Section 4-3.11 - Exemption of Franchises; Railroad and Canal Property Section 4-3.13 - Exemption of Property of Public Fire Patrol or Salvage Corps Section 4-3.15 - Exemption of Property Used by Veterans Who Sustained a Permanent Disability.Section 4-3.18 - Exemption of Turnpikes Section 4-3.19 - Exemption of Metals in Transit Section 4-3.20 - Exemption of Personal Property in Storage Section 4-3.21 - Exemption of Motor Vehicles Section 4-3.24 - Exemption of Property of Certain Young People's Associations; Limitation Section 4-3.25 - Exemption of Property of Veterans' Associations; Limitation Section 4-3.26 - Exemption of Certain Property of Fraternal Organizations Section 4-3.26a - Exemption of Property of Fraternal Organizations; Date of Application Section 4-3.27 - Exemption of Property of Certain Volunteer Aid and Relief Associations or Organizations Section 4-3.28 - Growing Crops, Trees, Shrubs and Vines Not Taxable Before Severance Section 4-3.29 - Veterans' Loans, Exemption From Taxation Section 4-3.30 - Disabled Veteran's Exemption.Section 4-3.30a - Exemption From Taxation for Certain Tenants.Section 4-3.31 - Filing of Claim.Section 4-3.32 - Return of Certain Taxes Collected on Exempt Property.Section 4-3.33 - "dwelling House" Defined.Section 4-3.34 - "total Blindness" Defined Section 4-3.35 - Exemption for Residences of District Supervisors of Religious Organizations Section 4-3.48 - Exemption of Blast or Radiation Fallout Shelters Section 4-3.49 - Definition Section 4-3.50 - Application for Exemption Section 4-3.51 - Continuance of Exemption Section 4-3.52 - Historic Sites; Conditions; Tax Exemption; Fee.Section 4-3.53 - Certification of Historic Sites.Section 4-3.54 - Cancellation of Certification; Issuance of New Certification.Section 4-3.54a - Certain Historic Properties Exempt From Taxation; Qualifications.Section 4-3.54b - Certification of Building as Historic Site; Conditions; Rules, Regulations.Section 4-3.54c - Cancellation of Certification, Notification.Section 4-3.55 - Pleasure Boats Section 4-3.56 - Equipment for Abating or Preventing Pollution; Exemption Section 4-3.57 - Certification of Air Pollution Abatement Facility Section 4-3.58 - Revocation of Pollution Abatement Certificate Section 4-3.59 - Exemption of Improvement to Water Supply or Sewerage Disposal System Section 4-3.60 - Definition Section 4-3.61 - Application for Exemption Section 4-3.62 - Continuance of Exemption Section 4-3.63 - Legislative Findings and Declaration Section 4-3.64 - Land for Conservation or Recreation Purposes Owned by Nonprofit Corporation or Organization; Certification of Qualification Section 4-3.65 - Application; Filing; Contents Section 4-3.66 - Certification; Procedure; Qualifications Section 4-3.67 - Annual Certification of Qualification Section 4-3.68 - Time for Filing Statements of Exemption; Proof of Right for Continuance of Exemption Section 4-3.69 - Use of Property for Other Than Conservation or Recreation Purposes; Roll-back Taxes Section 4-3.70 - Administrative Rules Section 4-3.71 - Severability Section 4-3.79 - Standards and Guidelines; Rules and Regulations Section 4-3.113 - Definitions Section 4-3.113a - Definitions Relative to Certain Renewable Energy Systems.Section 4-3.113b - Property Certified as Renewable Energy System Exempt From Taxation.Section 4-3.113c - Requirements for Certification by Local Enforcing Agency.Section 4-3.113d - Certification by Local Enforcing Agency.Section 4-3.113e - Revocation of Certificate.Section 4-3.113f - Review for Aggrieved Persons.Section 4-3.113g - Rules, Regulations.Section 4-3.114 - Certified Solar Energy System Section 4-3.115 - Certification; Application; Inspection of Premises Section 4-3.116 - Certification; Qualifications; Contents; Filing; Effective Date of Exemption Section 4-3.117 - Revocation; Grounds Section 4-3.118 - Review; Action of Enforcing Agency; Action of Assessor or Director of Division of Taxation Section 4-3.119 - Amount of Exemption; Determination Section 4-3.120 - Rules and Regulations Section 4-3.130 - Definitions Section 4-3.131 - Certified Automatic Fire Suppression System; Tax Exemption Section 4-3.132 - Certification; Application; Inspection Section 4-3.133 - Certificate; Issuance; Contents; Commencement of Exemption Section 4-3.134 - Revocation Section 4-3.135 - Appeals From Action of Enforcing Agency, Director of Division of Taxation or Assessor Section 4-3.136 - Amount of Exemption From Assessed Valuation Section 4-3.137 - Rules and Regulations Section 4-3.138 - Tax Exemption Section 4-3.139 - Findings, Determinations Section 4-3.140 - Definitions Section 4-3.141 - Determination of Need of Rehabilitation; Conversion or Building of Residential Properties by Municipal Governing Body Section 4-3.142 - Abatements of Real Property Taxes for Qualified Residential Property; Application, Approval, Requirement Section 4-3.143 - Tax Abatements for Purchaser of Residential Property in Urban Redevelopment Project Section 4-3.144 - Application Procedure for Tax Abatement Section 4-3.145 - Financial Agreement; Payments in Lieu of Taxes.Section 4-3.146 - Annual Administration Fee Payable by Owner to Municipality Section 4-3.147 - Payments to Be Made Quarterly, Failure to Pay; Penalty Section 4-3.148 - Liability of Owner for Real Property Taxes on Land Section 4-3.149 - No Abatement Granted for Properties on Which Taxes Are Delinquent Section 4-3.150 - Short Title Section 4-3.151 - Findings, Declarations Relative to Contaminated Real Property Section 4-3.152 - Definitions Section 4-3.153 - Designation of Environmental Opportunity Zones Section 4-3.154 - Ordinance Providing for Tax Exemptions Section 4-3.155 - Required Application for Exemption Section 4-3.156 - Financial Agreement Evidencing Approved Exemption Section 4-3.157 - Payments in Quarterly Installments Section 4-3.158 - Remedial Action Workplan.Section 4-3.159 - Real Property Acquired by Meadowlands Conservation Trust Exempt From Taxation.Section 4-3.160 - Resolution to Provide Property Tax Exemption for Medical Practices in Health Enterprise Zones.Section 4-3.161 - Tenant Rebate to Medical Dental Practice, Administration.Section 4-4 - Certain Municipal Land Extending Into Another County Section 4-4.4 - Initial, Further Statements Section 4-5a - Remission of County Taxes Section 4-5b - County Institution; Defined Section 4-6 - County Tax Rebate Section 4-6.1 - Credit to Municipality Where Federal Agency or Corporation Paid Portion Only of Taxes for Municipal Purposes Section 4-6.2 - Short Title Section 4-6.3 - Definitions Relative to Tenants Property Tax Rebates.Section 4-6.4 - Property Tax Rebate to Tenants by Owner of Qualified Real Rental Property Section 4-6.5 - Computation of Amount of Property Tax Reduction Section 4-6.6 - Computation of Property Tax Rebate Section 4-6.7 - Payment of Property Tax Rebate, Credit Section 4-6.8 - Statement of Amount Paid and Certification of Compliance; Posting Notice of List of Rent Rebate Section 4-6.10 - Regulations Section 4-6.11 - Double Damages Section 4-6.12 - Failure to Provide Rebate, Notice, Certification, Information Required, Penalty; Enforcement; Jurisdiction Section 4-6.13 - Severability Section 4-7 - Deductions for Slaughter of Condemned Cattle Section 4-8 - Deductions Made by Tax Collector; Resolution Section 4-8.10 - Definitions.Section 4-8.11 - Veterans' Tax Deduction.Section 4-8.12 - Application for Tax Deduction.Section 4-8.13 - Filing of Application With Assessor Section 4-8.15 - Facts Essential to Support Claim for Deduction.Section 4-8.16 - Continuance of Deductions Section 4-8.17 - Apportionment of Veteran's Deduction; Additional to Other Entitlements.Section 4-8.18 - Continuance to Deduction Right; Change in Status.Section 4-8.19 - Rules and Regulations; Forms Section 4-8.20 - Administration of Oaths Section 4-8.21 - Appeals Section 4-8.22 - Repeal Section 4-8.23 - Application of Act Section 4-8.24 - Reimbursement to Taxing District Relative to Veterans' Property Tax Deductions Section 4-8.25 - Property Tax Deferment for Certain Persons in Military Service.Section 4-8.26 - Written Application for Tax Deferral; Tax Lien During Deferment Prohibited.Section 4-8.27 - State Payment to Municipality, Refund Upon Payment.Section 4-8.40 - Definitions Section 4-8.41 - Deduction Against Tax Assessed Against Real Property of Resident Citizen Over 65 or Permanently and Totally Disabled With Yearly Income Within Limitations; Maximum Amount Section 4-8.41a - Surviving Spouse Over 55; Entitlement of Deduction Section 4-8.42 - Written Application for Deduction; Inquiry Into Right Section 4-8.43 - Time for Filing Application for Deduction; Allowance; Contingent Liability for Taxes; Delayed Filing; Refund Section 4-8.44 - Facts Essential to Support Claims for Deduction Section 4-8.44a - Filing for Tax Deduction Section 4-8.45 - Continuance of Deduction Right; Change in Status Section 4-8.46 - Tenants in Common, Joint Tenants, Tenants by Entirety, Partners, and Fiduciaries; Rights to Deductions Section 4-8.47 - Rules and Regulations; Forms; Applications Without Sworn Oaths Section 4-8.48 - Administration of Oaths Section 4-8.49 - Appeals Section 4-8.50 - Repeal Section 4-8.51 - Application of Act Section 4-8.52 - Certification of Tax Deductions to Director Section 4-8.53 - Inspection of Records Section 4-8.53a - Reimbursement to Taxing District Relative to Deductions Section 4-8.54 - Inclusion of Deductions in Abstract of Ratables for County Section 4-8.55 - Notification of Deduction; Credit to Corporation, Cooperative, Shareholder Section 4-8.56 - Regulations Section 4-8.57 - Short Title.Section 4-8.58 - Definitions Relative to the Homestead Credit Act.Section 4-8.58a - Homestead Rebate Determination in Tax Years 2003 to 2005; Rebates or Credits for Tax Year 2006 and After; Anchor Rebates, Determination.Section 4-8.59 - Homestead Rebate or Credit, Amount; Eligibility; Determination.Section 4-8.60 - Rebates for Residential Rental Property Units, Amount; Eligibility, Conditions.Section 4-8.61 - Rebates for Property Taxes and Rent.Section 4-8.61a - Additional Benefits, Anchor Property Tax Relief Program.Section 4-8.62 - Rebate, Credit Applications.Section 4-8.63 - Rebates, Credits, Distribution, Payment.Section 4-8.63a - Anchor Rebates Paid, September 15.Section 4-8.64 - Property Tax Delinquency; Withholding of Rebates, Credits.Section 4-8.65 - Rebates, Credits Not Subject to Legal Process; Exceptions.Section 4-8.66 - Appeal to Tax Court From Director's Determination of Amount.Section 4-8.66a - Misrepresentation, Penalty.Section 4-8.66b - Erroneous Rebates or Credits, Installment Payments for Senior, Disabled Property Taxpayers.Section 4-8.66c - Recovery of Rebates, Credits.Section 4-8.66d - Rules, Regulations.Section 4-8.66e - Administrative Costs Appropriated Annually.Section 4-8.67 - Definitions Relative to Homestead Property Tax Reimbursement.Section 4-8.68 - Income Eligibility Limits, Adjustment.Section 4-8.68a - Eligibility Determination, Benefit Payments.Section 4-8.69 - Annual Reimbursement Entitlement.Section 4-8.70 - Application for Homestead Property Tax Reimbursement.Section 4-8.71 - Payments Mailed.Section 4-8.72 - Proportionate Shares, Forms of Ownership.Section 4-8.73 - Rules, Regulations.Section 4-8.74 - Determination of Base Year.Section 4-8.75 - Violations, Penalties.Section 4-8.75a - Short Title.Section 4-8.75b - Definitions.Section 4-8.75c - Stay Nj Property Tax Credit Program, Established.Section 4-8.75d - Combined Single Application Form, Promulgation.Section 4-8.75e - Stay Nj Property Tax Credit, Distribute, Tax Collector, Eligible Claimant, Homestead, Municipality.Section 4-8.75f - Combined Single Application Form, Applicant Information Required; Extension, Good Cause; Procedures.Section 4-8.75g - Stay Nj Property Tax Credit Is Claimed, Eligible Claimant's Proportionate Tax Share, Assessed Against Homestead, Excess.Section 4-8.75h - Delinquency, Property Tax Payment, Cooperative, Mutual Housing Corporation, Continuing Care Retirement Community, Procedure.Section 4-8.75i - Intentional Misrepresentation, Repayment, Property Tax Credit, Penalties.Section 4-8.75j - Erroneous Property Tax Credit Payment, Failure to Return, Interest; Installment Agreement; Deficiency.Section 4-8.75k - Regulations.Section 4-8.75l - Annual Appropriations.Section 4-8.75m - Nonlapsing Account, Property Tax Benefits, Principal Residences, Homestead Owners, Tenants, 65 Years, Age.Section 4-8.75n - Restrictions, Impact, Interference.Section 4-8.75o - "stay Nj Task Force" Established, Membership, Report to Governor, Legislature.Section 4-8.75p - Review, Legislature, Governor, Stay Nj Task Force, Recommendations.Section 4-8.76 - Short Title.Section 4-8.77 - Findings, Declarations Relative to Regionalization of Certain Local Government Services.Section 4-8.78 - Definitions Relative to Regionalization of Certain Local Government Services.Section 4-8.79 - Application for State Aid to Reduce Property Taxes; Reap Formula.Section 4-8.80 - Regional Efficiency Aid Program.Section 4-8.81 - Rules for Reap Aid to Tenants.Section 4-8.82 - Limitation on Amount of Deductions.Section 4-9.1 - Tangible Personal Property Not Used in Business Other Than Household Property and Personal Effects; Assessment and Taxation; Valuation; Rate Section 4-9.2 - Tangible Household Property and Personal Effects; Assessment and Taxation; Exception; Valuation; Rate Section 4-9.3 - Limitations; Increase in Taxable Value; Determination and Assessment of Taxable Value Where No Return Filed Section 4-10 - Guardians and Representatives; Assessments in Name Of; Estates Section 4-11.1 - Outdoor Advertising Space, Fee; Definitions.Section 4-12 - Assessor; Duties; Ascertain Persons and Property Taxable Section 4-13 - Refusal of Person to Be Sworn or Answer; Penalty Section 4-16 - Assessor Empowered to Examine Under Oath Section 4-17 - Oath; Form and Content Section 4-20 - Exemption of Personal Property of Life Insurance Companies Subject to Franchise Tax Section 4-23 - Assessment of Real Property; Conditions for Reassessment.Section 4-23.1 - Short Title Section 4-23.2 - Value of Land Actively Devoted to Agricultural or Horticultural Use Section 4-23.3 - Agricultural Use of Land.Section 4-23.3a - Application; Review for Compliance Section 4-23.3b - Disqualification Section 4-23.3c - Land Use for Taxation Purposes.Section 4-23.3d - Development of Guidelines for Certain Agricultural, Horticultural Practices.Section 4-23.3e - Land Used Not Considered in Agricultural, Horticultural Use.Section 4-23.4 - Land Deemed in Horticultural Use.Section 4-23.5 - Land Deemed Actively Devoted to Agricultural, Horticultural, Woodland Use.Section 4-23.6 - Qualifications for Valuation, Assessment, Taxation Section 4-23.7 - Considerations of Assessor in Valuing Land.Section 4-23.7a - Definitions Applicable to C.54:4-23.7a and C.54:4-23.7b.Section 4-23.7b - Provision of Plan With Application.Section 4-23.8 - Determination of Amount of Rollback Taxes Section 4-23.9 - Procedure for Assessment, Collection, Payment, Etc., of Roll-back Taxes Section 4-23.10 - Determination of True Value of Land for Purposes of State School Aid and Determining Apportionment Valuation Section 4-23.11 - Area of Land Included Section 4-23.12 - Structures Valued, Assessed and Taxed; "single Use Agricultural or Horticultural Facility Defined; Rules, Regulations Section 4-23.13 - Determination of Eligibility of Land for Valuation, Assessment, Taxation.Section 4-23.13b - Notice of Disallowance Section 4-23.13c - Eligibility of Land for Certain Use Relative to Livestock Section 4-23.14 - Application Form; Contents; Violations, Penalties.Section 4-23.14a - Internet-based Application Portal, Application for Valuation, Assessment, Taxation Under �farmland Assessment Act of 1964.�Section 4-23.15 - Continuance of Valuation, Assessment and Taxation Under Act Section 4-23.15a - Mailing of Form to Claim Continuance of Valuation, Assessment and Taxation; Notice of Filing Requirement Section 4-23.16 - Separation or Split Off of Part of Land Section 4-23.18 - Location of Contiguous Land in More Than One Taxing District Section 4-23.19 - Tax List and Duplicate; Factual Details Section 4-23.20 - State Farmland Evaluation Committee.Section 4-23.21 - Rules and Regulations; Forms Section 4-23.22 - Partial Invalidity Section 4-23.23 - Applicability to Tax Year 1965 and Subsequent Tax Years Section 4-23.24 - Residential Property Rezoned Into Commercial or Industrial Zone; Valuation and Assessment Section 4-23a - Single Family Dwelling; Date of Addition to Assessment List; Issuance of Certificate of Occupancy and Actual Occupation; Limitation of Time Section 4-23b - Inspections of Real Property for Purposes of Reassessment.Section 4-23c - Rules, Regulations.Section 4-24 - Assessor's List; Form and Content Section 4-25 - Tract Lying Between Two Districts; How Assessed Section 4-26 - Assessor to Follow Forms and Methods Prescribed by Director Section 4-27 - Exempt Property Listed Separately Section 4-28 - Assessments by Block System and House Number Section 4-29 - Purchaser of Realty May Present Deed to Assessor for Certificate Section 4-30 - Duty of County Recording Officer Where Deed Not Certified Section 4-31 - Abstract of Deed Provided Electronically, Mailed to Assessor.Section 4-32 - Fee; Refusal of Deed for Lack of Address Section 4-33 - Taxation of Mortgaged Property Section 4-34 - Statement by Owner; Written Request; Refusal to Render; Valuation of Property by Assessor; Denial of Appeal; Grounds Section 4-34.3 - Allowance of Additional Veterans' Exemptions or Deductions After Apportionment; Adjustment Section 4-35 - Period for Assessing; Assessor's Duplicate; Preliminary, Final Assessment List.Section 4-35.1 - Material Depreciation of Structure; Determination of Value.Section 4-36 - Assessor's Affidavit; Form and Content Section 4-36.1 - Statement of Estimated Total Amount of Approved Tax Deductions Section 4-37 - Penalty for Failure to File Duplicate; Removal of Assessor Section 4-38 - Public Inspection Notice; Advertisement; Appeals.Section 4-38.1 - Notice of Current Assessment, Preceding Year's Taxes, Changed Assessments; Deadline for Appeal.Section 4-39 - Amount Appropriated for Schools; Notification by State Comptroller Section 4-40 - Amount Required by General Tax for State Purposes; Notification Section 4-41 - County Requirements Certified by Clerk of Freeholders; Apportionment Between Districts Section 4-42 - Tax Requirements Certified to County Tax Board Section 4-43 - Judgment Executions Added to Tax Requirements; Duty of County Board Section 4-44 - Inclusion in Next Levy in Certain Cases Section 4-45 - Certified Statement of Amount of Moneys Appropriated for School Purposes.Section 4-46 - Tax Lists and Duplicates Revised by County Board Section 4-46.1 - Adding Amount of Approved Tax Deductions to Net Amount to Be Raised by Taxation Section 4-47 - Revision and Equalization; Functions of County Board Section 4-48 - Changes Entered; Amount of Total Tax Fixed Section 4-49 - Apportionment Valuation; Amount to Be Apportioned Among Taxing Districts; Debits and Credits.Section 4-49.1 - Apportionment Valuation; Property With Local Property Taxes in Default and Lien Unenforceable Section 4-50 - Reductions in Assessments After Rate Fixed; Additional Payments; Determination Section 4-51 - Excess Payment; Crediting and Application Section 4-52 - Table of Aggregates for County; Prepared by County Board.Section 4-52.1 - Effective Date Section 4-53 - Clerical Errors; Adjustment in Following Year Section 4-54 - Correction of Errors; Assessment Against or Payment on Wrong Property; Refund Section 4-55 - Corrected Duplicates Returned to Taxing Districts; Lists Remain on Record Section 4-55.1 - Custody of Duplicate Tax Lists by Collectors--failure to Return--penalty Section 4-56 - Taxes on Property Sold; Apportionment; Lien Unaffected Section 4-57 - Taxes on Federal Property; Payment by Municipality Deferred Until Collected Section 4-58 - Tax, Assessment or Water Rate Not Set Aside for Irregularities or Illegality Section 4-59 - Court to Amend and Fix Amount Due Section 4-60 - Lien; Court May Make Proper Levy Section 4-61 - When Assessment Not to Be Set Aside Section 4-62 - Amendment of Assessment; Grounds; Computation Section 4-63.1 - "completed" Defined Section 4-63.2 - Valuation of Real Property on Which Structures Erected, Etc., After October 1st and Completed Before January 1st; Assessment Section 4-63.3 - Structure Erected, Etc., After October 1st and Completed After January 1st; Valuation and Assessment Section 4-63.4 - Forms and Methods Prescribed by State Tax Commissioner Section 4-63.5 - Filing, Examination, Correction and Delivery to Collectors Section 4-63.6 - Entry of Added Assessments; Extension of Tax Section 4-63.7 - Tax Bills for Added Taxes Section 4-63.8 - Time of Payment and Delinquency Section 4-63.9 - Collection and Accounting for Taxes Section 4-63.10 - Payments by Municipality to County Section 4-63.11 - Appeals From Added Assessments Section 4-63.11a - Extension for Hearing of Appeal for Added Assessments Section 4-63.12 - Power of County Board of Taxation to Assess Omitted Property Section 4-63.13 - Complaints of Omitted Property; Procedure Section 4-63.14 - Summary Hearing; Judgment Section 4-63.15 - Assessment of Omitted Property Section 4-63.16 - Omitted Assessment List and Listing of Assessments Section 4-63.17 - Filing of Omitted Assessment List and Copy Thereof; Revision and Correction; Duplicate to Collectors Section 4-63.18 - Entry of Omitted Assessments; Extension Section 4-63.19 - Duties of Collector; Taxpayer Put Upon Notice Section 4-63.20 - Time for Payment of Taxes; Delinquent Taxes; Lien Section 4-63.21 - Collection of Taxes and Accounting Section 4-63.22 - Payments by Municipalities to Counties Section 4-63.23 - Review of Judgment of County Board of Taxation Section 4-63.24 - Application of Act Section 4-63.25 - Effective Date Section 4-63.26 - Exempt Property Which Ceases to Be Exempt Section 4-63.27 - Valuation of Property Previously Exempt Section 4-63.28 - Time When Exemption Ceased as Affecting Time of Assessment Section 4-63.29 - Law Applicable to Property Which Ceases to Be Exempt Section 4-63.30 - Effective Date Section 4-63.31 - Assessment of Omitted Property; Determination of Taxable Value Section 4-63.32 - Assessor's Omitted List; Filing; Public Record Section 4-63.33 - Listing Names and Properties; Forms and Methods Section 4-63.34 - Entry of Omitted Assessments Upon Omitted Assessment List and Duplicates; Amount of Tax Section 4-63.35 - Notice to Owner of Omitted Tax Assessment Section 4-63.36 - Tax Bills; Preparation and Delivery; Taxpayer Put Upon Notice Section 4-63.37 - Payment of Taxes; Collection and Accounting Section 4-63.38 - Payments by Municipality to County Section 4-63.39 - Appeals to County Board of Taxation From Omitted Assessments Section 4-63.39a - Extension for Hearing of Appeal for Omitted Assessments Section 4-63.40 - Application of Act Section 4-64 - Delivery of Tax Bills.Section 4-64.1 - Flood Insurance; Notice of Eligibility and Effect of Failure to Carry Section 4-64a - Complete Tax Bill, Computation of First and Second Installments Section 4-65 - Form and Content of Property Tax Bills.Section 4-65.1 - Additional Information Printed on Tax Bill.Section 4-66 - When Calendar Year Taxes Payable, Delinquent.Section 4-66.1 - Fiscal Year Taxes Payable, Delinquent; Definitions; Formula.Section 4-66.2 - Estimated, Reconciled Tax Bills for Municipalities, Procedures.Section 4-66.3 - Estimated, Reconciled Tax Bills for Municipality Operating on Calendar Fiscal Year Section 4-66.4 - Estimated Reconciled Tax Bills for Municipality Operating on State Fiscal Year.Section 4-66.5 - Regulations, Forms, Procedures Section 4-66.6 - Definitions Relative to Local Government Unit Charitable Funds.Section 4-66.7 - Establishment of Certain Charitable, Spillover Funds by Local Unit.Section 4-66.8 - Permitted Donations; Use of Funds.Section 4-66.9 - Credit Applied to Property Taxes.Section 4-66.10 - Construction of Act.Section 4-66.11 - Immunity From Certain Liability.Section 4-66.12 - Rules, Regulations.Section 4-67 - Discount for Prepayment; Interest for Delinquencies; Notification; Exceptions.Section 4-67.1 - Accounts of Unpaid Properties Deemed Delinquent Section 4-68 - Property Taxes, Assessments, Prepayment in Certain Cases.Section 4-68.1 - Definitions Relative to Prepayment; Issuance of Receipt, Refund.Section 4-69 - Discount; Excess Refunded; Deficiency Collected Section 4-69.1 - Payment of Taxes by Mortgagee Section 4-69.2 - Credit, Against Taxes Due or to Become Due, for Refund on Reduction of Assessment Section 4-70 - Acceptance of Orders Issued by School Board as Tax Payments Section 4-71 - Payments Entered in Duplicate; Cash Book; Mechanical Recordation Section 4-72 - Collector's Office; When Open Section 4-73 - Collector's Monthly Report; Payments to Municipal Treasurer Section 4-74 - Payment of State and County Taxes by Municipality.Section 4-75 - Payment by Municipality of School Moneys to Board Secretary or Treasurer.Section 4-76 - Payment of Taxes Due by Municipality, County; Borrowing Permitted, Interest; Waiver.Section 4-77 - State Taxes; Payment by County Section 4-78 - Enforcement of Payment of Personal Taxes Section 4-79 - Arrest and Imprisonment for Nonpayment of Personal Taxes Section 4-80 - Warrant for Distress or Imprisonment; Deputies; Liability of Collector Section 4-81 - Certificate of Commitment; Certificate of Release Section 4-82 - Hearing on Debtor's Ability to Pay Section 4-83 - Limit to Imprisonment for Dog Tax Section 4-84 - Advertisement and Sale of Personal Property for Taxes Section 4-85 - Collector's Fees Section 4-86 - Further Action to Collect Tax Due; Collector of Arrears; Bond Section 4-87 - Collectors of Arrears; Powers and Duties Section 4-88 - Collector of Arrears; No Compensation in Certain Cases; Appointment Revocable Section 4-90 - Sale of Timber on Unimproved, Untenanted and Other Land Section 4-91 - Collector's Annual Statement of Receipts Section 4-91.1 - Collector's List of Delinquent Taxes Believed Not Collectible Section 4-91.2 - Release of Collector; Cancellation of Uncollectible Taxes Section 4-91.3 - Effective Date Section 4-95 - List of Delinquents Published; Cost Charged Section 4-96 - Taxes Exceeding Value of Realty; Adjustment and Settlement Section 4-97 - Settlement of Unpaid Taxes by City When Lien Is Questioned Section 4-98 - Action When Payment Is Made; Cancellation of Record Section 4-99 - Adjustment of Past Due Taxes and Interest Charges; Lien Unaffected Section 4-100 - Principal Sum Not to Be Abated Unless Market Value Exceeded Section 4-101 - Payment Required in Sixty Days Section 4-102 - Rules and Regulations Section 4-103 - Collection of Taxes and Assessments in Arrears January 1, 1933; Five-year Installments; Suspension of Liens Section 4-104 - Collection of Taxes and Assessments in Arrears January 1, 1934; Five-year Installments; Suspension of Liens Section 4-104.1 - Collection of Taxes and Assessments in Arrears January 1, 1935; Five-year Installments; Suspension of Liens Section 4-104.2 - Collection of Taxes and Assessments in Arrears January 1, 1936; Five-year Installments; Suspension of Liens Section 4-104.3 - Collection of Taxes and Assessments in Arrears, January 1, 1937; Five-year Installments; Suspension of Liens Section 4-105 - Remissions Credited on Second Half of Taxes Section 4-106 - Payment of Taxes by Receivers and Assignees; Wage Liens Unaffected Section 4-107 - Taxes and Assessments for Municipal Purposes Assessed Against State; Cancellation Section 4-108 - Assessment and Collection of Taxes in Districts Illegally Incorporated; Interest Section 4-109 - Property Conveyed to Municipality to Satisfy Municipal Charges; Lease to Grantor With Option to Purchase Section 4-110 - "municipal Charges" Defined Section 4-111 - Other Rights Unimpaired Section 4-112 - Conditions Precedent to Compromise Settlement Section 4-113 - Other Laws Unaffected Section 4-114 - Conveyance to Municipality of Unencumbered Vacant Land in Settlement of Past-due Municipal Charges Section 4-115 - Method of Procedure by Municipality Section 4-116 - Acceptance of Deed by Municipality Section 4-117 - When Settlement Prohibited Section 4-118 - Not to Be at Variance With Law Section 4-119 - Owner to Pay All Expenses Section 4-120 - "municipal Charges" Defined Section 4-121 - Other Laws Unaffected Section 4-121.1 - Poll Tax, Cancellation of Section 4-122 - May Compromise, Adjust or Cancel Cemetery Assessments Section 4-122.1 - Receipt and Custody of Municipal Tax Collections and Other Public Moneys; Purpose of Act Section 4-122.2 - Definitions Section 4-122.3 - Deposit of Tax Collections and Other Public Moneys in Designated Banks or Trust Companies Section 4-122.4 - Bond of Municipal Collector; Conditions Section 4-122.5 - Penalty of Collector's Bond; Minimum Penalties; Determination by Local Government Board Section 4-122.6 - System of Internal Checks in Lieu of Minimum Penalties Section 4-122.7 - Quarterly List of Delinquents; Verification of Collector's Cash Accounts and Cash on Hand Section 4-122.8 - Tax Bill Receipting Machine; Approval; Access; Duties of Clerk Section 4-122.9 - Official Tax Receiving Agency; Designation of Bank or Trust Company; Rules and Regulations Section 4-122.10 - Office Deemed Vacant on Collector's Failure to Give Bond Section 4-122.11 - Release of Surety on Tax Collector's Bond From Future Accruing Liability; Hearing Section 4-122.12 - Findings and Order of State Board on Release From Bond Section 4-122.13 - Rules and Regulations Section 4-122.14 - Application of Act Section 4-123 - Receiver of Rents and Income From Real Property in Municipality for Collection and Satisfaction of Delinquent Taxes; Bond Not Required Section 4-124 - Receiver's Agent to Collect Rents and Income and Manage Property; Appointment; Removal; Accounting of Rents and Income Section 4-125 - Fees Not to Be Allowed to Receiver or Counsel Section 4-126 - Expenses in Connection With Operation of Property; Payment Section 4-127 - Real Property Sold or to Be Sold for Delinquent Taxes as Subject to Act Section 4-128 - Facts to Be Established; Verification of Complaint, Effect Section 4-129 - Appeal From or Contest of Taxes Assessed and Levied; Limitation on Taxes to Be Collected by Receiver; Stay of Collection; Refund or Collection on Disposition of Appeal or Contest Section 4-130 - Discharge of Receiver; Abatement of Receivership Proceedings or Suit; Receipted Tax Bill or Certificate of Redemption Section 4-131 - Intervention by Collector When Receiver in Possession in Mortgage Foreclosure Suit or Other Suit Charged With Collection of Rents and Income Section 4-132 - Remedy as Cumulative Section 4-133 - Exceptions to Application of Act Section 4-134 - Application of Refund to Delinquency.Section 4-135 - Construction of Act Section 4-136 - Application of Act Section 4A-1 - United States or Agency Thereof, Contributions in Lieu of Taxes, Procedure; Disposition.Section 4A-2 - Contributions in Lieu of Taxes for Prior Years; Disposition Section 4A-3 - Receipt Given for Contributions in Lieu of Taxes.Section 4A-4 - Palisades Interstate Park Lands; Compensation to Municipalities Section 4A-5 - Estimate of Sum Municipality Would Have Derived; Appropriation Section 4A-6 - Budget; Including Sum Appropriated Section 4A-7 - Use of Sum Appropriated Section 4B-1 - Effect of Administrative or Judicial Proceedings Upon Apportionment, Collection or Payment of Taxes Section 4B-2 - Finding of Invalidity, Excessiveness or Inadequacy of Tax; Debiting or Crediting Difference Between Amount Paid and Lawful Share Section 4B-3 - Right of Taxing District Entitled to Credit to Sue for Repayment of Excess Taxes Section 4B-4 - Exclusive Remedy; Applicability Section 5-1 - Short Title Section 5-2 - "land" , "municipality" and "municipal Lien" Defined Section 5-3 - Construction as Remedial Legislation Section 5-4 - Deputy May Act for Officer; Officer Liable Section 5-5 - Affidavits; Perjury Section 5-6 - Unpaid Taxes a Continuous Lien; Penalties and Costs.Section 5-7 - Assessments for Municipal Improvements, Continuous Liens.Section 5-8 - Other Liens; When Effective Section 5-9 - Municipal Liens Paramount Section 5-10 - Judicial Proceedings Affect Liens Only When Lis Pendens Filed Section 5-11 - Official Designated to Examine Records, Certify Unpaid Municipal Liens; Immunity Section 5-12 - Certificate as to Taxes and Other Liens Section 5-13 - Certificate to Include Statement of Municipal Liens, Tax Sales and Assessments Under Farmland Assessment Act Section 5-14 - Schedule of Fees for Searches Section 5-15 - Continuation Searches; Fee Section 5-16 - Searches Certified as Correct; Duplicates Kept.Section 5-17 - Liens and Outstanding Certificates of Tax Sale Not Shown by Search; Persons Protected Section 5-18 - Failure to Issue Search or Disclose Official When Demanded; Effect Section 5-18.1 - Searches for Municipal Improvements Not Assessed Section 5-18.2 - Certificates; Contents Section 5-18.3 - Title of certificate; person making; issuance on application Section 5-18.4 - Fee Section 5-18.5 - Land Covered by Certificate Free From Subsequent Improvement Liens Section 5-18.6 - Failure to Issue Certificate After Demand; Land Free From Future Lien Section 5-19 - Power of Sale, "collector" and "officer" Defined.Section 5-19.1 - Electronic Tax Lien Sales by Municipalities.Section 5-19.2 - Definitions Relative to Contracts for Property Tax Lien Management Services.Section 5-19.3 - Contracts for Property Tax Lien Management Services.Section 5-19.4 - Contracts to Include Compensation to Contractor, Bases.Section 5-19.5 - Approval Process by Governing Body.Section 5-19.6 - Provision of Information.Section 5-19.7 - Contracts Considered Professional Service; Duration.Section 5-20.1 - Discretion of Tax Collector as to Sale.Section 5-21 - Lands Listed for Sale; Liens Listed; Installments Added.Section 5-22 - Installments Not yet Due May Be Excluded; Procedure Section 5-23 - List of Installments Not Due; Statement in Certificate of Sale Section 5-24 - Maintenance of List.Section 5-25 - Notice of Sale; Contents Section 5-26 - Notice of Tax Sale; Posting, Publication.Section 5-27 - Notice to Owner; Mailing Section 5-28 - Sale; Adjournments; Restrictions; Readvertisement Section 5-29 - Payment of Amount Due Prior to Tax Sale; Priority.Section 5-30 - Notice of Sale Attached to List Section 5-30.1 - Bidding by Municipal Officers at Tax Sales Section 5-31 - Sale at Auction for Amount Advertised Section 5-32 - Sale in Fee Subject to Redemption.Section 5-33 - Payment; Resale; Redemption.Section 5-34 - Sale; Purchase by Municipality; Rights of Municipality Section 5-34.1 - State to Purchase in Fee Subject to Redemption; Over 15% of Tax Revenue of Municipality Owed by Delinquent Taxpayer; Repurchase by Municipality Section 5-34.2 - Notice to State by Municipality Section 5-34.3 - Certification of State's Annual Obligation for Inclusion in Annual State Appropriations Act Section 5-35 - Entries Made on List as Each Sale Is Concluded Section 5-37 - Time Limit on Enforcement; Failure to Comply; Effect; Exception Section 5-38 - Fees for Cost of Holding Sale.Section 5-39 - Land Held by Purchaser Assessed in Owner's Name; Resale by Municipality as Purchaser Section 5-40 - Liens Certified to Officer Selling Land Section 5-41 - Statement of Proceedings; Removal for Failure to Perform Duties Section 5-42 - Lien Passes to Purchaser; Continued If Sale Set Aside Section 5-43 - If Sale Set Aside; Tax Refunded to Purchaser Section 5-44 - When Sale Not to Be Set Aside Section 5-45.1 - Tax Sales Voidable Where Past-due Taxes Omitted and Municipality Is Purchaser Section 5-45.2 - Sales in Violation of Statute; Subsequent Sales Void; Liens Preserved Section 5-45.3 - Tax Sale Certificates and Titles Unaffected Section 5-45.4 - Application of Section 54:5-45.1 to Sales After June 29, 1935; Certain Resales Validated Section 5-46 - Certificate of Sale Delivered to Purchaser Section 5-46.1 - Certificates of Sale for Taxes, Assessments or Municipal Charges; Execution by Successor of Officer Making Sale Section 5-47 - Certificate of Sale; Form and Content.Section 5-48 - Description of Property Sold in Certificate Section 5-49 - Certificate; Issuance to Purchaser Section 5-50 - Certificate of Sale Recorded and Indexed as a Mortgage Section 5-51 - Disposition of Certificate of Sale; Permanent Record.Section 5-52 - Certificate of Sale as Evidence; Presumptions Raised; Effect of Fraud Section 5-52.1 - Destruction, Loss of Tax Title Certificate; Issuance of Duplicate; Fee Section 5-52.2 - Duplicate Certificate Not to Affect Time Limit for Redemption Section 5-52.3 - Effect of Duplicate Certificate; Cancellation on Finding of Original Section 5-53 - Lapse of Time Not to Bar Proceedings to Enforce Lien Section 5-53.1 - Possession by Municipality; Rents and Profits; Credits; Collection; Use of Funds; Return to Owner; Liabilities Section 5-53.2 - Cancellation of Certificate of Sale; Certificate of Redemption Section 5-54 - Right of Redemption by Owner, Person Having Interest.Section 5-54.1 - Redemptions Through Tax Collector's Office; Exceptions.Section 5-55 - Delivery of Certificate of Redemption; Record.Section 5-57 - Notice to Purchaser, Payment of Redemption Moneys.Section 5-57.1 - Unclaimed Redemption Monies.Section 5-58 - Amount Required to Redeem Section 5-59 - Amount Required for Redemption Section 5-60 - Amount Required If Certificate Is Not Held by Municipality Section 5-61 - Holder of Tax Title Entitled to Expenses; Limitation Section 5-62 - Conditions for Collection of Fees, Expenses Section 5-63 - Fee for Serving Notice Upon Person Having Interest in Property Section 5-63.1 - Excessive Charges or Fees Charged by Tax Sale Certificate Holder on Redemption; Forfeiture Section 5-64 - Revival and Continuance of Certain Liens Section 5-65 - Installment Redemption; Resolution Section 5-66 - Public Notice of Installment Plan Section 5-67 - Actions to Foreclose Redemption and Alienations of Certificate Suspended Section 5-68 - Monthly Payments; Time Allowed Section 5-69 - Form of Receipt Section 5-70 - Final Payment; Amount Included Section 5-71 - Interest Computed Section 5-72 - Duplicate Receipts; Inspection Section 5-73 - Record of Payments Certified; Application; Fee Section 5-74 - Payments Credited Section 5-75 - Installments Unpaid; Municipality to Proceed for Balance Only Section 5-76 - Records Kept by Collector; Open to Public Inspection Section 5-77 - Municipal Action to Bar Redemption Section 5-79 - When Title Void; Exception Section 5-81 - Notice, Affidavits and Certificate; Indexing Section 5-82 - No Action After Two Years Section 5-84 - Persons in Need of a Guardian.Section 5-85 - Construction of Article Section 5-86 - Action by Municipality to Foreclose Right of Redemption.Section 5-86.1 - One Acquiring Title May Request Municipality to Foreclose Tax Sale Certificate as Against Omitted Party Section 5-86.2 - Foreclosure Against Omitted Party Section 5-86.3 - Owner as Party; Jurisdiction; Expense Section 5-87 - Jurisdiction of Court; Effect of Judgment.Section 5-89.1 - Effect of Judgment on Unrecorded Interests; Application by Person Recording Interest to Be Made Party Section 5-90 - Judgment; Failure to Redeem; Notice Posted Section 5-91 - Unknown Owner, Claimant Defined Section 5-97.1 - Fees Allowed.Section 5-98 - Redemption; Fees and Costs; Time and Place Section 5-98.1 - Information Prominently Displayed, Property Owner Rights, Foreclosure.Section 5-98.2 - Notice of Foreclosure, Required to Be Served, Published, Owner and Owner's Heirs Rights.Section 5-99 - Evidence of Payment of Subsequent Liens Required Section 5-100 - Validity of Sale and Proceedings Must Be Attacked by Answer Section 5-104 - Judgment Bars Redemption Only in Lands Described Therein.Section 5-104.29 - Short Title Section 5-104.30 - Definitions.Section 5-104.31 - Construction as Remedial Legislation.Section 5-104.32 - In Rem Proceedings.Section 5-104.32a - Right of State or County to Foreclose Section 5-104.32b - Proceedings by State or County Section 5-104.33 - No Personal Judgment Shall Be Entered Section 5-104.34 - Time for Institution of Action.Section 5-104.35 - Resolution by Governing Body Section 5-104.36 - Jurisdiction Section 5-104.37 - Fees to Be Paid on Institution of Action Section 5-104.41 - Complaint to Be Filed With Tax Collector; County Recording Officer and Attorney-general Section 5-104.42 - Notice Section 5-104.43 - Complaint to Have Effect of Notice to State Section 5-104.44 - Duties of County Recording Officers Section 5-104.45 - Fees of County Recording Officer Section 5-104.48 - Notice to Municipality by Owners or Parties in Interest; Notice of Foreclosure Section 5-104.53 - Certain Omissions No Defense Section 5-104.58 - Severance Upon Filing of Answer Section 5-104.59 - Apportionment, Allocation, Definition of Costs and Fees Section 5-104.60 - Redemption Section 5-104.61 - Statement of Redemption to Be Filed by Plaintiff; to Operate as Discharge of Notice; Tax Collector to Deliver Certificate of Redemption Section 5-104.62 - Right of Plaintiff to Order of Dismissal Section 5-104.64 - Form and Effect of Judgment Section 5-104.65 - Effect of Recording Judgment.Section 5-104.66 - Additional Duty of County Recording Officer; Fee Section 5-104.67 - Application to Reopen Judgment Section 5-104.68 - Constitutional Clause Section 5-104.69 - Repealer Section 5-104.70 - Certain Acts and Decrees Valid Section 5-104.71 - To Take Effect Immediately Section 5-104.72 - Irregularities in Proceedings; Instituting New Proceedings.Section 5-104.73 - Right of Purchaser to Have Prior Foreclosure Proceedings Corrected.Section 5-104.74 - Further Foreclosure Proceedings by Municipality; Title of Purchaser Not Affected; Contents of Notice and Complaint.Section 5-104.75 - Other Manner of Foreclosure Not Precluded Section 5-104.100 - Conveyance of Outstanding Interest Against Certain Residential Realty; Payment; Action to Compel Conveyance Section 5-104.101 - Applicability of Law Section 5-104.102 - Benefits and Disabilities; Application to Successors in Interest; Agreements to Defeat Operation of Act Section 5-104.103 - Definition of Phrase "thought to Be Owned"Section 5-105 - Jurisdiction of Courts, Proof Section 5-106 - Persons Entitled to Apply for Order Section 5-107 - Parties Defendant Section 5-111 - Cancellation of Record; Procedure Section 5-111.1 - Certificate of Cancellation; Execution Section 5-111.2 - Effect of Certificate Section 5-111.3 - Filing or Recording of Certificate Section 5-111.4 - Filing Fee Section 5-112 - Private Sale of Real Estate Acquired for Delinquent Taxes, Assessments by Municipality; Recording of Assignments, Service on Tax Collector.Section 5-113 - Private Sale of Certificate of Tax Sale by Municipality; Recording of Assignments, Service on Tax Collector.Section 5-113.1 - Acceptance of Bond, Note, Other Obligation as Consideration for Sale of Certificate Section 5-113.2 - Removal of Lessee, Tenant Section 5-113.3 - Bond, Note, Obligation Deemed Asset of Municipality Section 5-113.4 - Pledge, Transfer of Tax Sale Certificates; Assignments, Recording.Section 5-113.5 - Sale of Total Property Tax Levy by Municipality Section 5-113.6 - Terms, Conditions of Bid Specifications Section 5-113.7 - Rules, Regulations; Biennial Report to Governor, Legislature Section 5-114 - Notice Mailed to Owner; Publication and Posting Section 5-114.1 - Methods of Sale of Certificate of Tax Sale by Municipality.Section 5-114.2 - Sale of Certificate of Tax Sale, Liens by Municipality.Section 5-114.3 - Sales Subject to Current Taxes; Redemption Section 5-114.4 - Purchasers of Tax Sale Certificates, Liens; Foreclosure, Right of Redemption, Recording of Final Judgment; Further, Additional Assignments Recorded.Section 5-114.4a - Foreclosure on Certain Tax Sale Certificates Section 5-114.5 - Extension of Time for Recording Judgment; Failure to Record Within Time Section 5-114.6 - Failure to Foreclose Equity and Record Judgment Section 5-114.7 - Tax Sale Certificate Not to Be Delivered Before Final Judgment Recorded; Assignment; Original Certificate, Production Unnecessary Where Recorded; Collector's Duties Upon Recordation of Final Judgment Section 5-114.8 - Action to Bar Right of Redemption; Redemption by Payment Into Court; Assignee's Rights Section 5-114.9 - Cancellation of Tax Sale Certificate Section 5-114.10 - Foreclosure of Omitted Parties From Equity of Redemption; Acquisition or Cancellation of Unforeclosed Outstanding Interest Section 5-115 - Certain Sales Confirmed; Subsequent Liens Continued Section 5-116 - Lands Acquired at Tax Sale; Exchange for Park Lands Section 5-121 - Conveyance or Transfer of Lands to State for Use as Forest Park Reservations; Consent of Board of Conservation and Development Section 5-122 - Release of Obligation to Collect Taxes, Etc.; Exemption From Taxation Section 5-123 - Right of Redemption Section 5-124 - Amount Required to Redeem Section 5-126a - Conveyance of Land Not Suitable for Forest Park Reservation to Municipality; Approval Section 5-126b - Redemption of Land From Municipality; Amount Section 5-127 - Transfer to County for Park Purposes of Lands Acquired at Tax Sales Section 5-128 - Redemption After Transfer of Lands to County for Park Purposes Section 5-129 - Foreclosure by County of Right to Redeem Section 5-130 - Creation of Joint Municipal Lien Pool Permitted.Section 5-131 - Powers of Joint Municipal Lien Pool.Section 5-132 - Municipal Liens Defined; Exceptions.Section 5-133 - Laws Applicable to Operation of Pool.Section 5-134 - Transfer of Municipal Lien.Section 5-135 - Execution of Lien Certificates.Section 5-136 - Operating Plan Filed by Joint Municipal Lien Pool.Section 5-137 - Rules, Regulations, Orders.Section 6-1 - "martin Act" With Amendments and Supplements; Appointment of Commissioners of Adjustment in Cities; Settlement and Collection of Arrearages of Unpaid Taxes, Assessments and Water Rates or Water Rents; Procedure; Enforcement of Payment; Sale of Lands Section 6-2 - Titles Under "martin Act" Validated Section 6-3 - Land Sold for Taxes to Taxing District Subject to "martin Act" Proceedings Section 6-4 - Act Relating to Settlement and Collection of Arrearages of Unpaid Taxes, Assessments and Water Rates or Water Rents in Towns; Appointment of Commissioners; Procedure; Enforcement of Payment; Sale of Lands Section 6-5 - Act Relating to Settlement and Collection of Arrearages of Unpaid Taxes, Assessments and Water Rates or Water Rents in Municipalities Other Than Cities; Appointment of Commissioners; Procedure; Enforcement of Payment; Sale of Lands Section 7-1 - Action by Governing Body Section 7-2 - Liens Which May Be Apportioned Section 7-3 - Apportionment by Application or on Motion of Governing Body Section 7-4 - Apportionment; Resolution; Copies Filed Section 7-5 - Apportionment Without Notice; Reapportionment; Effect of Difference Section 7-6 - Notice; Publication; Service Section 7-7 - Apportionment by Designated Municipal Officer; Appointment Section 7-8 - Map and Deposit for Expenses May Be Required Section 7-9 - Apportionment of Liens on Lands Taken for Streets Section 8-1 - Reduction of Interest on Amounts Due Where Records Destroyed Section 8-2 - Article Applicable to Special Assessments Section 8-3 - Destruction of Records; Determination of Amounts Due; Jurisdiction of Superior Court Section 8-4 - Action by Municipality Desiring Relief; Facts to Be Established Section 8-5 - Service Upon Joint Tenants or Tenants in Common Section 8-6 - Nonresident Owners or Mortgagees; Service; Publication Section 8-12 - Enforcement of Lien; Alternative Procedure Section 8-14 - Costs and Fees Not Recoverable Section 8-15 - Copy of Judgment Filed; Abstract; Contents Section 8-16 - Legal Assistants; Compensation Section 8A-1 - Short Title Section 8A-2 - Imposition of Tax; Levy; Collection; Payment; Exemption Section 8A-3 - "resident" Defined Section 8A-4 - "derived From Sources Within" Defined Section 8A-5 - "critical Area State" Defined; Legislative Findings; Certification of State Highway Commissioner; Publication Section 8A-6 - Rates; Computation of Tax Upon Entire Net Income Section 8A-6.1 - Minimum Income Tax on Minimum Taxable Income of Each Individual Section 8A-6.2 - Minimum Taxable Income Section 8A-6.3 - Tax Surcharge Section 8A-6.4 - Maximum Tax Rate on Personal Service Income Section 8A-7 - Gross Income Defined; Manner of Computing Section 8A-8 - "taxpayer" Defined Section 8A-9 - Standard Deduction Section 8A-10 - Exemptions From Net Income Section 8A-11 - "dependent" Defined Section 8A-12 - "related to Taxpayer" Defined Section 8A-13 - Dependent; Claim by Person Contributing More Than Ten Per Cent of Support Section 8A-14 - "eligibility Year" Defined Section 8A-15.1 - Household, and Household and Dependent Care Services Necessary for Gainful Employment Credits Section 8A-16 - Credits for Tax Imposed by Another Critical Area State Section 8A-17 - Withholding Tax Section 8A-18 - Payment of Tax; Returns; Extension of Time Section 8A-19 - Assignment of Claim for Refund of Money Paid or Withheld in Other Jurisdiction Section 8A-20 - Transportation Fund; Purposes; Authorization to Use Section 8A-21 - Endowment Fund; Investment; Use Section 8A-22 - Misapplication of Funds; Right to Refund Section 8A-23 - "source State" Defined Section 8A-29 - Taxable Year; Annual Accounting Period; Calendar Year; Fiscal Year; Definitions Section 8A-30 - "partnership" Defined Section 8A-31 - Partnership Liability; Inclusions in Gross Income Section 8A-32 - Computation of Gross Income of Taxpayer Section 8A-33 - Income Derived From Sources Within Taxpayer's Source State; Exclusions From Gross Income Section 8A-34 - "net Income" Defined Section 8A-35 - Computation of Net Income; Deductions Section 8A-36 - Computation of Gross Income From Federal Adjusted Gross Income Figure Section 8A-37 - Additional Deductions Section 8A-38 - Inventories Section 8A-39 - Net Capital Gain or Loss; Computation; Deductions Section 8A-40 - Items Not Deductible Section 8A-41 - "capital Assets" Defined Section 8A-42 - Basis of Property; Gain or Loss From Sale or Other Disposition of Property Section 8A-43 - Agreements With Taxpayer Relating to Liability Section 8A-44 - Persons Required to File Section 8A-46 - Actions for Collection of Tax Section 8A-47 - Payment of Tax; Signing of Documents; Certification of Statements Section 8A-48 - Taxable Year; Method of Accounting Section 8A-49 - Withholding Return Section 8A-50 - Liability of Employer Required to Withhold Tax; Special Fund; Right of Action Against Employer Section 8A-51 - Failure of Employer to Deduct and Withhold Tax or to Pay Tax Withheld Section 8A-52 - Reciprocity Credit; Relief From Withholding Section 8A-53 - Delinquent Return or Taxes; Penalties; Interest; Abatement or Remission Section 8A-54 - Applicability of State Tax Uniform Procedure Law Section 8A-55 - Administration; Determination of Amount of Tax Due Section 8A-56 - Exercise of Powers and Duties of Division of Taxation by Director Section 8A-57 - Effective Date; Suspension of Tax; Cessation Section 8A-58 - Short Title Section 8A-59 - Imposition of Tax; Levy; Collection; Payment Section 8A-60 - Rate of Tax Section 8A-61 - Definitions Section 8A-62 - "derived From Sources Within" Defined Section 8A-63 - "source State" Defined Section 8A-64 - Resident Individual Section 8A-65 - Nonresident Individual Section 8A-66 - "taxpayer" Defined Section 8A-69 - "eligibility Year" Defined Section 8A-70 - "taxable Year" ; "annual Accounting Period" and "calendar Year" Defined Section 8A-71 - "partnership" Defined Section 8A-73 - "taxable Income" Defined Section 8A-74 - Division and Director Defined Section 8A-75 - Allocated Income Defined Section 8A-77 - Inclusions in and Exclusions From Income Section 8A-84 - Apportionment and Allocation Section 8A-91 - Procedure When Inventories Necessary to Compute Tax Section 8A-92 - Basis of Property Section 8A-93 - Individuals of Partnership Liable for Tax; Computing; Liquidation Payments Section 8A-94 - Income Taxes Imposed by Other States Section 8A-96.1 - Special Tax Provisions for Poverty Section 8A-96.2 - Procedure for Claiming Special Tax Provisions Section 8A-97 - Returns: of Whom Required; Personal Liability; Report of Changes Section 8A-98 - Time of Filing Return; Extensions Section 8A-99 - Tax Due Upon Date Fixed for Filing Return; Effect of Making or Filing Return Section 8A-100 - Taxable Year; Accounting Method Section 8A-101 - Employer to Withhold Tax Section 8A-101.1 - When Withholding Not Required Section 8A-102 - Withholding Returns; Notice to Employer Section 8A-103 - Employer's Liability Section 8A-104 - Tax Not to Be Collected From Employer on Payment; Liability for Penalties; Interest; Failure to Pay Tax Withheld Section 8A-105 - Penalties; Interest; Abatement or Remission Section 8A-106 - Transportation Benefits Fund; Use of Fund Section 8A-107 - Balances Accumulated as an Endowment Fund; Use Section 8A-108 - Refund to Taxpayer Upon Unauthorized Use of Fund; Formula for Computing Amount Section 8A-109 - General Requirements Concerning Returns, Notices, Records, and Statements Section 8A-110 - Information Returns Section 8A-111 - Review of Director's Decision Section 8A-112 - General Powers of the Director Section 8A-113 - Order to Compel Compliance Section 8A-114 - Controlling Statute; Exception Section 8A-115 - Relief Requirements on Residents Section 8A-116 - Administration of Act Section 8A-117 - Severability Clause Section 8A-118 - Act Operative Section 8A-119 - Liability for Either Income Tax or Emergency Transportation Tax or Transportation Benefits Tax Section 8A-120 - Deposits in Transportation Fund or Transportation Benefit Fund Section 8A-121 - Transfer of Amounts Between Transportation Fund or Transportation Benefit Fund and Property Tax Relief Fund; Authorization Section 8A-122 - Inapplicability of Emergency Transportation Tax and Transportation Benefits Tax to Commuter If Reciprocal Agreement With Critical Area State Exists Section 8A-123 - Effective Date; Time of Application Section 10A-1 - Short Title Section 10A-2 - Payment of Annual Franchise Tax.Section 10A-3 - Corporations Exempt.Section 10A-4 - Definitions.Section 10A-4.1 - Tefa as State Tax.Section 10A-4.2 - Attachment of Certificate to Return for Net Operating Loss Carryover.Section 10A-4.3 - Carryover of Net Operating Loss for Certain Taxpayers.Section 10A-4.5 - Carryover of Net Operating Loss for Privilege Period as Deduction; Exceptions.Section 10A-4.6 - Determination, Entire Net Income, Member, Combined Group.Section 10A-4.7 - Allocation Factor, Taxable Members, Combined Group.Section 10A-4.8 - Combined Unitary Tax Return Filed by Combined Group.Section 10A-4.9 - Use of Alternative Minimum Assessment Credit.Section 10A-4.10 - Determination, Managerial Member.Section 10A-4.11 - Determination, Combined Group, World-wide, Affiliated Group Basis.Section 10A-4.12 - Conditions for Waiver of Penalties, Interest.Section 10A-4.13 - Severability.Section 10A-4.14 - Regulations.Section 10A-4.16 - Corporation, Receipts, Sources Within New Jersey, Substantial Nexus, Corporation Business Tax Act.Section 10A-4.17 - Taxpayer, Depreciation, Eligible Property Expenditures, Corporation Business Tax Act; Rules, Regulations.Section 10A-5 - Franchise Tax.Section 10A-5.1 - Corporation Surtax Section 10A-5.2 - Determination of Rate Section 10A-5.3 - Recycling Equipment Tax Credit Section 10A-5.4 - Short Title Section 10A-5.5 - Definitions Relative to New Jobs Investment Tax Credit.Section 10A-5.6 - Determination of Taxpayer Credit Allowed.Section 10A-5.7 - Determination of Aggregate Annual Credit Allowed Section 10A-5.8 - Qualified Investment in Property Purchased for Business Relocation, Expansion Section 10A-5.9 - New Jobs Factor to Determine Amount of Credit Allowed.Section 10A-5.10 - Changes Affecting Tax Credit Section 10A-5.11 - Disposal of Property; Treatment Under Act.Section 10A-5.12 - Maintenance of Records Section 10A-5.13 - Entitlement to Credit Established by Taxpayer Section 10A-5.14 - Report to Governor, Legislature Section 10A-5.15 - Provision of Quarterly Employment Reports Section 10A-5.16 - Short Title Section 10A-5.17 - Definitions.Section 10A-5.18 - Taxpayer Credit.Section 10A-5.19 - Computation of Tax Credit Section 10A-5.20 - Maintenance of Records Section 10A-5.21 - Required Reports Section 10A-5.22 - Election as a New Jersey S Corporation.Section 10A-5.22a - Regulatory Requirements, Granting Retroactive Election, Authorization.Section 10A-5.23 - Requirements for New Jersey S Corporation.Section 10A-5.24 - Taxpayer Credit for Certain Research Activities.Section 10A-5.24a - Attachment of Certificate to Return for Research and Development Tax Credit Carryover.Section 10A-5.24b - Carryover of R & D Tax Credit for Certain Taxpayers.Section 10A-5.25 - Installment Payments of Estimated Corporation Business Tax for Certain Public Utilities.Section 10A-5.26 - Determination of Taxpayer's Liability.Section 10A-5.27 - Consequences of Failure to Distribute Required Energy Tax Receipts Property Tax Relief.Section 10A-5.28 - Short Title.Section 10A-5.29 - Definitions Relative to Emergency Businesses.Section 10A-5.30 - Taxpayer Allowed Credit.Section 10A-5.31 - Tax Credit for Purchase of Effluent Treatment, Conveyance Equipment.Section 10A-5.32 - Temporary Regulations for Effluent Treatment Tax Credit.Section 10A-5.33 - Tax Credit for Remediation of Contaminated Site.Section 10A-5.34 - Eligibility for Tax Credit.Section 10A-5.35 - Additional Requirements for Eligibility.Section 10A-5.36 - Corporation Business Tax Benefit Certificate Transfer Program.Section 10A-5.37 - Performance Evaluation Review Committee; Report.Section 10A-5.38 - Tax Credit for Employment of Certain Handicapped Persons.Section 10A-5.39b - Credit Against Tax Imposed, Qualified Film Production Expenses.Section 10A-5.40 - Imposition of Surtax on Liability.Section 10A-5.41 - Assessment, Payment of Surtax.Section 10A-5.41a - Allocated Taxable Net Income Over $10 Million, Surtax, Corporate Transit Fee; Definitions.Section 10A-5.42 - Credit Against Corporation Business Tax Section 10A-5.43 - Tax Credit for Certain Corporate Member.Section 10A-5.44 - Credit Against Tax Imposed Pursuant to C.54:10a-5.Section 10A-5.45 - Tax Credit for Employer of Employee Who Donates Organ, Bone Marrow.Section 10A-5.46 - Credit Against Certain Tax.Section 10A-5.47 - Credit Against Tax; Definitions.Section 10A-5.48 - Tax Credit for Taxpayer's Purchase of Unit Concrete Products That Utilize Carbon Footprint-reducing Technology.Section 10A-5.49 - Tax Credit, Producer, Low Embodied Carbon Concrete, Carbon Capture, Utilization, Storage Technology; Requirements, Qualifications.Section 10A-5.50 - Tax Credit, Cost Incurred, Environmental Product Declaration Analysis, Producer, Low Embodied Carbon Concrete, Carbon Capture, Utilization, Storage Technology; Requirements, Qualifications.Section 10A-5b - Credit for Air Carrier, Certain Circumstances.Section 10A-6 - Allocation Factor.Section 10A-6.1 - "operational Income" Defined; Related Corporate Expenses Not Deductible; Conditions; Forms; Rules.Section 10A-6.2 - Determination of Receipts From Services, Alternative Minimum Assessment; Definitions.Section 10A-6.3 - Determination of Sales Fraction for Airline.Section 10A-6.4 - Definitions.Section 10A-6.5 - Computation of Entire Net Income.Section 10A-7 - "compensation of Officers and Employees Within State" Defined Section 10A-8 - Adjustment of Allocation Factor Section 10A-9 - Taxpayer Holding Stock of Subsidiary; Deductions From Net Worth; "subsidiary" Defined Section 10A-10 - Evasion of Tax; Adjustments and Redeterminations; Obtaining Information.Section 10A-11 - Receivers and Others Subject to Tax Section 10A-13 - Report of Changed, Corrected Taxable Income Section 10A-14 - Director May Require Taxpayer to Submit Information.Section 10A-14.1 - Records Available for Inspection, Examination.Section 10A-15 - Annual Tax Payable; Manner of Payment.Section 10A-15.1 - Fiscal or Calendar Accounting Years Between December 31, 1980 and December 31, 1984; Schedule of Installment Payments Section 10A-15.2 - Tax Liability Under $500; Installment Payment Section 10A-15.3 - Taxpayer in Bankruptcy or Receivership, or With Nonrecurring Extraordinary Gain or Operating Loss for Year; Estimate of Income for Installment Payment Section 10A-15.4 - Underpayment; Amount Added to Tax; Interest.Section 10A-15.5 - Franchise Tax Payments Section 10A-15.6 - Provisions Concerning Certain Limited, Foreign Limited Liability Companies, Computation, Allocation for Members.Section 10A-15.7 - Provisions Concerning Certain Limited, Foreign Limited Partnerships, Computation, Allocation for Partners.Section 10A-15.8 - Installment Payments.Section 10A-15.9 - Liability of Taxpayers for Privilege Periods Beginning in Cy2001.Section 10A-15.10 - Regulations, Forms.Section 10A-15.11 - Tax Payment by Certain Partnerships; Definitions.Section 10A-16 - Lien Section 10A-17 - Determination of Net Worth, Income; Failure to File Return.Section 10A-18 - Forms; Certification; S Corporation, Professional Service Corporation Returns.Section 10A-19 - Extension for Filing Returns; Interest.Section 10A-19.1 - Examination of Returns, Assessment.Section 10A-19.2 - Appeal to Tax Court, Claim for Refund.Section 10A-19.3 - Effective Date Section 10A-20 - Injunctive Relief as One of Remedies for Collection.Section 10A-21 - Failure of Foreign Corporation to Pay Tax; Revocation of Certificate of Authority.Section 10A-22 - Forfeiture of Charter for Failure to Pay Tax Section 10A-23 - State Tax Uniform Procedure Law Governs Section 10A-24 - Annual Appropriation for Free Public Schools Section 10A-25 - Partial Invalidity Section 10A-26 - Repeal; Existing Obligations Not Affected Section 10A-27 - Rules, Regulations.Section 10A-28 - Effective Date.Section 10A-29 - Certificate; $25 Per Corporation Section 10A-30 - Release of Property From Lien.Section 10A-31 - Limitations; Cancellation of Taxes Barred; Rights Not Affected Section 10A-32 - Effective Date Section 10A-33 - Banking Corporations; Collected Business Corporation and Business Personal Property Taxes; Apportionment; Certification; Payment Section 10A-34 - Banking Corporations; Annual Franchise Tax; Deductions for International Banking Facilities Section 10A-34.1 - Filing of Returns by Certain Banking Corporations.Section 10A-35 - Banking Corporation Tax Revenues; Distribution to Municipalities Under L.1966, C. 135; Prohibition Section 10A-36 - Banking Corporation Defined Section 10A-37 - Banking Corporations; Nonqualification as Investment Company or Regulated Investment Company Section 10A-38 - Financial Business Corporations; Revenues From Taxes, Penalties and Interest; Apportionment to Governmental Units; Certification; Payment Section 10A-39 - Financial Business Corporations; Revenue From Taxes; Distribution to Municipalities; Prohibition Section 10A-40 - Financial Business Corporations; Tax; Payment Section 11-1 - Voiding Charter of Delinquent Corporations; Extension of Time for Payment Section 11-2 - Delinquents Reported to Secretary of State; Proclamation Voiding Charter Section 11-4 - Reinstatement of Charters Voided by Mistake Section 11-5 - Reinstatement Upon Payment of Amount Fixed; Exceptions Section 11-6 - Action for Appointment of a Receiver Section 11-7 - Judgment for Tax Due; Execution to Issue Section 11-8 - Transfer of Intangible Corporate Assets to Receiver for Sale Section 11-9 - Sale of Intangible Corporate Assets; Disposition of Proceeds Section 11D-1 - Annual Appropriation; Allocation Section 11D-5 - Annual Payment and Distribution to Municipalities Section 11D-6 - Distribution Section 11D-7 - Apportionment of Amounts to Be Raised in Taxing Districts; Equalization Table; Assumed Assessed Value of Property Section 11D-8 - Review Section 11D-9 - Rules and Regulations; Delegation of Powers Section 12-1 - Books, Records and Documents; Custody Section 14-1 - Time When Taxes Due; Notification of Deductions; Interest Charged Section 14-2 - Book, Records, Etc. to Director of Division of Taxation If Required Section 14-3 - Penalty Upon Failure to Produce Books or Records Section 14-5 - Action at Law to Recover Tax; Preferred Debt in Case of Insolvency Section 14-6 - Injunctive Relief Against Exercise of Powers by Delinquent Corporation Section 15-1 - Appeal to Tax Court Section 15-2 - Investigation by Board; Examination of Corporation Officers and Books Section 15-3 - Correction of Tax; Penalties in Certain Cases Section 15B-1 - Short Title Section 15B-2 - Definitions.Section 15B-2.1 - Receipts Not Included as Gross Receipts.Section 15B-2.2 - Definitions; Phase Out of Petroleum Products Gross Receipts Tax Section 15B-3 - Petroleum Products Tax.Section 15B-4 - Additional Tax Section 15B-5 - Gross Receipts; Credit Against Petroleum Products Tax Section 15B-6 - Registration With Director Section 15B-7 - Filing of Return; Payment of Tax.Section 15B-8 - Determination of Tax Due; Powers of Director.Section 15B-9 - Payment of Petroleum Products Tax, Nonpayment, Fourth Degree Crime.Section 15B-10 - Reimbursement of Petroleum Products Tax to Federal Entity.Section 15B-11 - Payment of Reimbursement, Fraudulent Collection, Fourth Degree Crime Section 15B-12 - Recognition as Licensed Company, Direct Payment of Taxes Section 15B-13 - Tax Levied on Persons Holding Certain Fuels.Section 15B-14 - Fuel Dealers, Distributors, Certain, Refunds Permitted, "bad Debt" Defined.Section 15C-1 - Tax on Transfer of Controlling Interest in Certain Commercial Property.Section 16-1 - Definition of Marine Insurances Section 16-2 - Imposition of Tax Section 16-3 - Underwriting Profit; How Computed Section 16-4 - Net Earned Premiums; How Computed Section 16-5 - Losses Incurred; Definition Section 16-6 - Expenses Incurred; How Computed Section 16-7 - Reports by Marine Insurance Companies Section 16-8 - Computation of Tax Section 16-9 - Report of Commissioner of Banking and Insurance to Tax Commissioner Section 16-10 - Due Date of Tax Section 17-6 - Payments Reported to Comptroller Section 18-1 - Annual Reports, Payments to New Jersey State Firemen's Association; Effects of Noncompliance Section 18-2 - Returns by Agents, Brokers, Insurers; Payments to Association Section 18-3 - Account Books Section 18-4 - Penalty for Noncompliance by Agent, Broker, or Insurer Section 18-5 - Revocation of Authority of Agent, Broker, or Insurer Section 18-7 - Effect of Chapter on Reciprocal Legislation Section 18-8 - Use of Monies Section 18A-1 - Annual Tax Return; Payment by Companies; Dates Due; Credit Section 18A-1.1 - Extension of Time Filing Return; Due Date for Payment Section 18A-1.2 - Administration, Collection and Enforcement of Tax Imposed Section 18A-1.3 - Examination of Returns, Assessment Section 18A-1a - Equivalent of Franchise Tax to Municipalities and Counties Section 18A-2 - Amount of Tax, Additional Tax, Percentage Reduction.Section 18A-3 - Amount of Tax, Life Insurance Companies; Additional Tax.Section 18A-4 - Taxable Premiums Collected Section 18A-5 - Gross Contract Premiums Section 18A-5.1 - Life Insurance Companies; Determination of Annual Tax Section 18A-6 - Maximum Amount of Taxable Premiums.Section 18A-7 - Time of Payment Section 18A-8 - Reports Section 18A-9 - Inapplicability to Fraternal Beneficiary Society, Certain Insurance Companies.Section 18A-10 - Partial Invalidity Section 18A-11 - Effective Date Section 29A-1 - Short Title Section 29A-2 - Definitions Section 29A-4 - Property Not Used for Railroad Purposes Section 29A-5 - Municipal Assessment of Benefits; Delegation of Powers by Commissioner Section 29A-6 - General Powers of Commissioner Section 29A-7 - Property Taxable; Rate Section 29A-7.1 - Real Property Deemed to Be in Railroad Use Regardless of Ownership or Possession Section 29A-8 - Leased Property Section 29A-10 - Grade Crossing Improvements Exempt Section 29A-11 - Assessment in Lieu Section 29A-12 - Assessment Procedure Section 29A-13 - Franchise Excise Section 29A-14 - Measure of Franchise Tax Section 29A-15 - Assessment; Franchise Tax Section 29A-16 - Local Assessors; Information Returns Section 29A-17 - Classification of Railroad Property; Valuation of Class Ii Property; Statement Section 29A-17.1 - Valuation; Improvements to Capital Facilities Section 29A-18.1 - Inspection of Classifications and Valuations; Informal Conference; Delivery of Statement Section 29A-21 - Tax Statements Section 29A-22 - Certification to Comptroller Section 29A-23 - Tax for State Use Section 29A-24.1 - Replacement Revenue to Municipalities Section 29A-24.2 - Definitions Section 29A-24.3 - Appropriation and Payment of State Aid; Amount; Adjustments Section 29A-24.4 - Payment to Collector or Other Proper Officer; Time; Manner Section 29A-24.5 - Delivery of Statement to Municipality Concerning State Aid Payable in Following Year Section 29A-24.6 - Adjustments in Valuation Section 29A-25 - Reassessment; Property Omitted Section 29A-26 - Review of Assessments; Notice Section 29A-27 - Period of Limitations Section 29A-28 - Certification to Comptroller Section 29A-29 - Credit for Taxes Paid Locally Section 29A-30 - Disposition of Receipts Section 29A-31 - Appeal to Tax Court Section 29A-32 - Complaint and Notice Section 29A-33 - Hearing Upon Complaint Section 29A-34 - Conclusion of Hearings Section 29A-35 - Certifications Section 29A-43.1 - Dual Assessment; Appeal to Tax Court Section 29A-43.6 - Repeals Section 29A-44 - Returns of Information Section 29A-45 - Returns; Form and Content Section 29A-46 - Payments; Due Dates Section 29A-46.1 - Payment of Franchise Tax Assessed for 1941 Section 29A-48 - Payment by Person Interested Section 29A-49 - Payment Pending Litigation; Credits Section 29A-50 - Payments Pending Litigation; Distribution Section 29A-51 - Extension of Time Section 29A-52 - Penalties Section 29A-53 - Interest Section 29A-54 - Lien of Taxes Section 29A-55 - Tax a Debt; Preference Section 29A-56 - Collection Not to Be Stayed Section 29A-57 - Additional Remedy; Certificate That Taxpayer Is Indebted, Under Act for Taxation of Railroads; Entry Section 29A-58 - Action to Enforce Lien Section 29A-59 - Parties to Proceedings Section 29A-60 - Determination of Rights; Direction of Sale Section 29A-61 - Receivership Section 29A-62 - Rules and Regulations Section 29A-63 - Audits and Investigations Section 29A-64 - Hearings; Oaths Section 29A-65 - Subpoenas Section 29A-66 - Employment of Technical Assistants Section 29A-67 - Personal Knowledge of Commissioner Section 29A-68 - Attendance of Attorney-general Section 29A-69 - Employment of Assistant Counsel Section 29A-70 - Criminal Penalties Section 29A-71 - False Swearing Section 29A-72 - Offenses Committed at Trenton Section 29A-73 - Payment and Returns for 1941 Section 29A-74 - Construction; Other Taxes Section 29A-74.1 - Construction; in Lieu of All Other Taxes Section 29A-74.2 - Repeal Section 29A-75 - Repealers Section 29A-76 - Warrants for Distribution of Railroad Franchise Tax Section 29A-77 - Release of Property From Lien Section 30-1 - Certain Receipts of Public Utilities Not Taxable Section 30-2 - Corrections in Errors in Apportionment Section 30-3 - Deduction of Expenses From Gross Amount of Tax; Apportionment of Expenses Section 30A-30 - Rules, Regulations Section 30A-49 - Purpose of Act.Section 30A-50 - Definitions.Section 30A-51 - Taxation of Sewerage, Water Corporations.Section 30A-52 - Taxation of Real Estate.Section 30A-54 - Excise Tax for Sewerage, Water Corporation; Rate; Certain Amount Computed; Average Tax.Section 30A-54.1 - Computation, Certification of Excise Taxes.Section 30A-54.1a - Amount, Payment of Tax.Section 30A-54.2 - Deductions From or Additions to Subsection (c) Tax Section 30A-54.3 - Administration, Collection and Enforcement of Subsection (c) Taxes Section 30A-54.4 - Advance Payment; Computation; Due Date.Section 30A-54.5 - Credit of Advance Payment as Partial Payment in Preceding Year Section 30A-55 - Statements by Taxpayers Operating Public Utilities.Section 30A-62 - Certification of Excise Taxes; Statements to Taxpayer.Section 30A-63 - Statements to Director.Section 30A-100 - Short Title; Purpose of Act.Section 30A-101 - Definitions Relative to Transitional Energy Facility Assessment Act.Section 30A-102 - Establishment of Remitter's Transitional Energy Facility Assessment.Section 30A-103 - Payment of Assessment by Corporation.Section 30A-104 - Statement of Sales From Remitter Due February 1.Section 30A-105 - Statement of Liability From Remitter Due October 15.Section 30A-106 - Tefa Statement to Remitter.Section 30A-107 - Liability for Tefa Assessment.Section 30A-108 - Payments Due May 15.Section 30A-109 - Certification of Amount of Assessments.Section 30A-110 - Municipal Electric Sales, Certain; Additional Assessment.Section 30A-111 - Remitter, Certain, Subject to Assessment.Section 30A-112 - Prior Year's Adjustment to Assessment.Section 30A-113 - Rules, Regulations Applicable to Remitters.Section 30A-114 - Short Title; Purpose of Act.Section 30A-115 - Definitions Relative to Uniform Transitional Utility Assessment.Section 30A-116 - Annual Assessment.Section 30A-117 - Amount Paid Available as Nonfundable Credit.Section 30A-118 - Statements From Remitter.Section 30A-119 - Calculation, Certification of Assessment.Section 30A-120 - Certification of Amount of Assessments.Section 30A-121 - Prior Year's Adjustment to Assessment.Section 30A-122 - Rules, Regulations Applicable to Remitters.Section 30A-123 - Deposit of Tax Monies, Certain.Section 30A-124 - Imposition of Fees, Taxes, Levies, Assessments by Certain Local Units Prohibited.Section 30A-125 - Telecommunication Assessment.Section 30A-126 - Submission of Final Tax Form by Energy Utilities.Section 32A-54 - Taxes and Penalties Not to Remain Lien After January 1, 1953 Section 32B-1 - Short Title Section 32B-2 - Definitions.Section 32B-2.1 - Filing of List of Persons Excluded From Tax on Telecommunications; Required Section 32B-3 - Taxes Imposed.Section 32B-3.1 - Sourcing of Retail Sale of Product; Definitions.Section 32B-3.3 - Direct Mail Form, Information to Seller.Section 32B-3.4 - Sourcing of Certain Telecommunication Services; Definitions.Section 32B-3.5 - Taxation of Certain Sales.Section 32B-3.6 - Sales, Certain, Collection of State Taxes; Definitions.Section 32B-4 - Tax Bracket Schedule.Section 32B-4.1 - Rate of Tax Imposed From July 15, 2006 Through September 30, 2006.Section 32B-4.2 - Partial Tax Exemption for Sale, Use of Certain Boats.Section 32B-5 - Receipts Subject to Taxes.Section 32B-6 - Imposition of Compensating Use Tax.Section 32B-6.1 - Exemptions From Compensating Use Tax.Section 32B-7 - Special Rules for Computing Price and Consideration.Section 32B-7.1 - Sales Tax Imposed on Sale of Certain Race Horses; Refunds, Certain.Section 32B-8.1 - Exemption for Certain Medical Supplies, Equipment; Definitions.Section 32B-8.2 - Food Items, Certain, Exemption From Tax; Definitions.Section 32B-8.3 - Food Sold in Schools Section 32B-8.4 - Clothing, Footwear, Exemption From Tax; Definitions.Section 32B-8.5 - Newspapers, Magazines, Periodicals, Certain, Exemptions From Tax.Section 32B-8.6 - Casual Sales, Exemption From Tax.Section 32B-8.7 - Utilities.Section 32B-8.8 - Motor, Airplane or Railroad Fuels.Section 32B-8.9 - Exemption for Certain Sales From Coin-operated Vending Machines.Section 32B-8.10 - Sales Not Within Taxing Power of State Section 32B-8.11 - Transportation Charges, Exceptions.Section 32B-8.12 - Tax Exemption for Marine Terminal Services, Certain Vessels Section 32B-8.13 - Sales, Use Tax Exempt, Machinery, Apparatus, Etc.Section 32B-8.14 - Sales of Tangible Personal Property, Specified Digital Products for Use in R&d Exempt; Exceptions.Section 32B-8.15 - Exemption From Taxation for Certain Wrapping Supplies.Section 32B-8.16 - Tangible Personal Property, Etc. for Use on Farms, Exceptions; Terms Defined.Section 32B-8.16a - Rules, Regulations.Section 32B-8.17 - Tangible Personal Property Sold by Mortician, Undertaker or Funeral Director Section 32B-8.18 - Films, Records, Etc. Used Through Medium of Theaters, Radio and Television Broadcasting Stations Section 32B-8.19 - Property Taxable Under Municipal Ordinance.Section 32B-8.20 - Materials Used to Induce or Cause Refining or Chemical Process Section 32B-8.21 - School Textbooks, Exemption From Tax.Section 32B-8.22 - Sales Tax Exemption for Certain Services, Supplies to Certain Exempt Organizations.Section 32B-8.25 - Bible or Similar Sacred Scripture Section 32B-8.26 - Flags of the United States of America or State of New Jersey Section 32B-8.27 - Locomotives, Railroad Cars, Other Railroad Rolling Stock and Related Materials Section 32B-8.28 - Buses for Public Transportation Section 32B-8.29 - Sales Tax Exemptions Section 32B-8.30 - Advertising to Be Published in a Newspaper Section 32B-8.32 - Gold, Silver, Storage Sales Receipts; Definitions.Section 32B-8.33 - Solar Energy Devices or Systems Section 32B-8.35 - Exemption for Receipts From Aircraft Sales, Repairs.Section 32B-8.36 - Recycling, Treatment, Conveyance Equipment, Exemption From Tax.Section 32B-8.39 - Certain Printed Advertising Material Receipts, Exemption From Tax.Section 32B-8.41 - Commercial Vehicles, Certain Services or Repairs Section 32B-8.42 - Commercial Vehicles, Certain Rentals, Etc.Section 32B-8.43 - Commercial Vehicles, Certain; Sales, Leases, Repairs Section 32B-8.44 - Disposable Household Paper Products Exemption Section 32B-8.45 - Certain Retail Sales; Lower Tax Rate.Section 32B-8.46 - Receipts From Sale, Exchange, Delivery, Use of Electricity; Purchase or Use of Natural Gas or Utility Service.Section 32B-8.47 - Energy and Utility Service, Certain, Exempt Sales, Refunds.Section 32B-8.47a - Annual Review of Financial Records of Certain Manufacturing Facilities.Section 32B-8.47b - Definitions Relative to Provision of Energy to Certain Manufacturing Facilities.Section 32B-8.47c - Exemption for Certain Receipts.Section 32B-8.47d - Annual Review of Financial Records.Section 32B-8.48 - Imprinting Services on Manufacturing Equipment, Exempt.Section 32B-8.49 - Film and Video Industry, Sales, Use Tax Exemptions.Section 32B-8.50 - Short Title; Receipts From Sales of Firearm Trigger Locks, Tax Exempt Section 32B-8.51 - Short Title; Receipts From Sales of Firearm Vaults, Tax Exempt Section 32B-8.52 - Certain Receipts for Purchase, Repair of Limousine, Tax Exempt Section 32B-8.53 - Rentals Between Certain Closely Related Business Entities, Exemption Section 32B-8.54 - Residential Veterans' Facilities, Sales, Certain, Exempt From Sales and Use Tax.Section 32B-8.55 - Sales Tax, Zero-emission Vehicles.Section 32B-8.55a - Report of Number of Zero-emission Vehicles Sold.Section 32B-8.56 - Certain Prewritten Software, Exemption From Tax; Definitions.Section 32B-8.57 - Sale-leaseback Transaction, Exemption From Tax.Section 32B-8.58 - Coin-operated Telephone Service Receipts Exempt.Section 32B-8.59 - Receipts From Certain Telecommunications Services Exempt.Section 32B-8.60 - Exemption of Certain Receipts To, by Postconsumer Manufacturing Facility From Certain Taxes.Section 32B-8.61 - Exemption for Receipts From Sale of Video Programming Services.Section 32B-8.62 - Exemption for Receipts From Sale of Specified Digital Product.Section 32B-8.63 - Tax Exemption for Certain Breast Pump Supplies, Repairs; Definitions.Section 32B-8.64 - Tax Exemption for Sales of Certain Materials Used in Industrial and Casting Processes.Section 32B-8.65 - Sale Receipts of Unit Concrete Products That Utilize Carbon Footprint-reducing Technology.Section 32B-9 - Exempt Organizations.Section 32B-10 - Sale of Motor Vehicle, Aircraft, Boat, Vessel, Exemption From Tax.Section 32B-11 - Certain Uses of Property Exempt From Tax.Section 32B-12 - Collection of Tax From Customer.Section 32B-12.1 - Deduction From Taxable Sales for Bad Debts.Section 32B-13 - Tax Payment Prerequisite to Registration Section 32B-14 - Liability for Tax.Section 32B-14.1 - Tax Treatment of Certain Purchases of Natural Gas, "eligible Person" Defined.Section 32B-15 - Certificate of Registration; Streamlined Methods.Section 32B-16 - Records to Be Kept.Section 32B-17 - Returns; Streamlined Systems; Amnesty.Section 32B-18 - Payment of Tax.Section 32B-19 - Determination of Tax Section 32B-20 - Refunds, Credit.Section 32B-20.1 - Credits for Certain Payments by Remitters; No Credit for Certain Tax Payments.Section 32B-21 - Review of Director's Decision Section 32B-22 - Proceedings to Recover Tax.Section 32B-23 - Actions for Collection of Tax Section 32B-24 - General Powers of the Director.Section 32B-24.1 - Collection of Retail Sales Tax; Vendor Liability.Section 32B-25 - Reference to Tax Section 32B-26 - Penalties and Interest Section 32B-27 - Notice and Limitations of Time Section 32B-28 - Uniform Act Section 32B-28.1 - Effective Date of Rate Change; Conformance With Streamlined Agreement.Section 32B-28.2 - Application of Definition of "lease or Rental."Section 32B-29 - Severability Clause Section 32B-37 - Sales and Use Tax Review Commission.Section 32B-38 - Legislation Review Process.Section 32B-39 - Review of Legislation.Section 32B-40 - Support to Commission.Section 32B-41 - Meetings, Hearings.Section 32B-42 - Rules, Regulations.Section 32B-43 - Annual Report.Section 32B-44 - Short Title.Section 32B-45 - Definitions Relative to "uniform Sales and Tax Administration Act.Section 32B-46 - Legislative Findings.Section 32B-47 - Entry Into Multistate Discussions.Section 32B-48 - Entry Into Streamlined Sales and Use Tax Agreement Authorized.Section 32B-49 - Existing Law Unaffected.Section 32B-50 - Requirements for Entry Into Agreement.Section 32B-51 - Purpose of Agreement.Section 32B-52 - Agreement Binds, Inures to Benefit of Member States.Section 32B-53 - Certified Service Provider Serves as Agent of a Seller.Section 32B-54 - "streamlined Sales Tax Fund;" Use, Administration.Section 32B-55 - Quarterly Reports of Certain Revenues Under the Streamlined Agreement.Section 32D-1 - State Hotel, Motel, and Transient Accommodation Occupancy Fee.Section 32D-2 - Collection, Administration of Fee; Liability for Fees.Section 32E-1 - Tax Imposed on Gross Receipts From Cosmetic Medical Procedure; Definitions; Liability for Tax.Section 32E-2 - Cosmetic Medical Procedure Gross Receipts Tax Phased Out.Section 32F-1 - Definitions Relative to Local Tire Management Program; Fee, Imposition, Collection.Section 32F-2 - Disbursement, Use of Fees.Section 33-1 - Definitions Section 33-2 - Jurisdiction of Tax Court Section 33-3 - Rights and Remedies Under Prior Acts Saved Section 33-4 - Repeal of Certain Tax Acts; Taxes and Liens Thereunder Discharged Section 33-5 - Powers of Comptroller Exercised by Tax Commissioner Section 33-6 - Books, Records and Documents; Custody Section 33-7 - Records Kept by Tax Commissioner Section 33-8 - Returns of Appraisers and Other Data as Privileged Communications Section 33-9 - Appraisers and Employees; Employment by Tax Commissioner Section 33-9.1 - District Supervisor in Inheritance Tax Division; Residence Qualification Section 33-10 - Apportionment of Tax Receipts to Counties Section 33-11 - Certain Officers and Employees; Retention Section 33-12 - Commissioner May Abolish Unnecessary Positions Section 33-14 - Annual Report Section 34-1 - Transfers Taxable.Section 34-1.1 - Irrevocable Disposition of Reserved Income, Rights, Etc., Over Property Transferred 3 Years Prior to Death Section 34-2 - Transfer Inheritance Tax; Phase-out.Section 34-2.1 - Mutually Acknowledged Relationship of Parent and Child; Stepchildren Section 34-3 - Ratio Tax on Transfer of Property on Nonresident Section 34-4 - Exemptions.Section 34-5 - Deductions to Ascertain Market Value Section 34-6 - Appointment of Appraisers Section 34-7 - Compensation of Appraisers Section 34-8 - Misconduct of Appraiser; Penalty Section 34-9 - Making Appraisement; Notice Of; Taking Evidence; Report Section 34-10 - Failure to Testify Before Appraiser; Penalty Section 34-12 - Levying the Tax; Notice to Parties Interested Section 34-13 - Appeal of Appraisement, Assessment.Section 35-1 - Date When Tax Due Section 35-2 - Tax, How Payable; Liability for Nonpayment Section 35-3 - Delay in Payment; Penalty; Reduction of Penalty; Interest; Postponement as to Estate of Member of Armed Forces Section 35-4 - Bond Required When Payment Delayed Section 35-4.1 - Death of Person Caused by Wrongful Act, Neglect or Default; Compensation; Failure to Timely Pay Tax; Interest and Bond Section 35-5 - Lien of Tax; Duration Section 35-5.1 - Limitation of Time for Commencing Proceedings to Collect Inheritance Tax Section 35-5.2 - Effective Date Section 35-6 - Deduction or Collection of Tax Prior to Distribution Section 35-7 - Sale of Property to Pay Tax Section 35-8 - Payment of Taxes Collected by Executor; Receipt Section 35-9 - Statement of Payment of or Exemption From Tax; Issuance; Record Section 35-10 - Refund of Erroneous Tax Payment Section 35-10.1 - Applicability Section 35-11 - Refund When Debts Proved After Legacies and Distributive Shares Paid Section 35-12 - Notice of Transfer of Realty Filed With Tax Commissioner Section 35-13 - Report of Probate or Grant of Letters; Penalty Section 35-14 - Search of Records of Clerk of Superior Court or Surrogate of County Section 35-15 - Action to Compel Payment of Taxes Section 35-16 - Attorney General to Prosecute Action Against Tax Delinquent Section 35-17 - Information as to Property Taxable; Reward to Informant Section 35-18 - Payment of Reward to Informant Section 35-19 - Transfer of Assets Section 35-20 - Penalty for Failure to Notify or Obtain Consent of Tax Commissioner Section 35-21 - Transfer of Stock of Domestic Corporation; Notice and Consent Required; Penalty Section 35-22 - Transfer of Collateral; Consent of Tax Commissioner Section 35-23 - Consents to Transfer Assets Section 36-1 - Vested Remainders After Estate for Life or Years Section 36-2 - Valuation of Estates for Life or Years Section 36-3 - Executory Devises or Contingent or Defeasible Estates in Expectancy Section 36-4 - Estates Subject to a Power of Appointment Section 36-5 - Taxes on Executory Devises, Contingent Future Estates, Estates Subject to Power of Appointment; When Payable Section 36-6 - Composition of Taxes in Certain Estates; Bond in Lieu of Present Payment Section 36-7 - Executor or Trustee Not to Deliver Property Until Tax Paid Section 37-1 - Definitions Section 37-2 - Construction Section 37-3 - Application of Chapter; Reciprocity Section 37-4 - Original Grant of Letters; Notice to Domiciliary State Section 37-5 - Proof of Payment of Death Taxes of Domiciliary State Section 37-6 - Failure to Prove Tax Payment; Notice to Domiciliary State Section 37-7 - Enforcement of Tax; Action for Accounting; Remission of Intangibles Section 37-8 - Final Accounting Not Allowed Until Taxes Paid Section 38-1 - Imposition of Tax; Amount.Section 38-2 - Additional Tax in Certain Cases Section 38-3 - Reduction of Tax; Refund; Time for Filing Application for Refund Section 38-4 - Taxation of Future Interests After Estate Tax Paid; Credit Section 38-5 - Estate Taxes Due Upon Date of Death, Extension, Interest Section 38-6 - Assessment and Collection; Disposition of Proceeds; Executors Personally Liable; Liens.Section 38-7 - Copy of Federal Estate Tax; Alternate Forms.Section 38-10 - Jurisdiction of Tax Court; Claim for Refund.Section 38-11 - Funds Out of Which Tax Is Payable Section 38-12 - Certificate of Inheritance Withheld Until Tax Paid; Exception Section 38-13 - Purpose of Chapter; Liberal Construction Section 38-14 - Estates Subject to Tax Section 38-15 - Constitutional Construction Section 38-16 - Other State Taxes and Liens Unaffected Section 38A-1 - Reasonable Doubt as to Domicile of Decedent; Settlement Section 38A-2 - Effective Date Section 38A-3 - Compromise and Settlement of Certain Tax Claims or Liens; Waiver of Defenses Section 38A-4 - Payment Pursuant to Compromise Section 38A-5 - Act Cumulative; Liberal Construction Section 38A-6 - Partial Invalidity Section 39-101 - Short Title.Section 39-102 - Definitions Relative to Taxation of Motor Fuel.Section 39-103 - Tax Imposed on Fuel Used, Consumed in State.Section 39-104 - Measurement by Invoiced Gallons of Fuel Removed.Section 39-105 - Records of Fuel Received, Sold, Used; Report.Section 39-106 - Report to Director.Section 39-107 - Transporter Reports, Registration of Fuel Conveyance.Section 39-108 - Licenses Required for Retail Sale of Fuel.Section 39-109 - Terminal Operator's License Required, Report.Section 39-110 - Fuel Presumed to Be Used, Consumed on State Highways to Propel Motor Vehicles.Section 39-111 - Excise Tax Imposed, Determination of Liability.Section 39-112 - Exemptions From Tax.Section 39-113 - Tax Exemption for Certain Sales; Documentation From Seller Required.Section 39-114 - Procedure for Claiming a Refund.Section 39-115 - Personal Liability for Tax Imposed, Precollected, Paid.Section 39-116 - Responsibility for Precollection for Fuel Imported From Another State.Section 39-117 - Import Verification Number Required, Certain Circumstances.Section 39-118 - Elections Permitted by Certain Suppliers.Section 39-119 - Precollection Remittance to State by Person Removing Fuel From Facility.Section 39-120 - Liability for Tax by Terminal Operator; Exemptions.Section 39-121 - Election as to Timing of Remittance by Licensed Distributor.Section 39-122 - Evidence Presented by Purchaser.Section 39-123 - Fiduciary Duty of Supplier to Remit Tax.Section 39-124 - Eligibility of Supplier for Credit.Section 39-125 - Tax Remitted by Electronic Fund Transfer.Section 39-126 - Liability for Tax Upon Delivery; Exemptions.Section 39-127 - Final Report.Section 39-128 - Application for License; Fee, Term.Section 39-129 - Deposits in Lieu of Bonds.Section 39-130 - Supplier's License, Permissive Supplier's License, Posting of Bond.Section 39-131 - Terminal Operator's License.Section 39-132 - Report of Deliveries of Fuel in Bulk.Section 39-133 - Distributor's License.Section 39-134 - Bond Posted by Distributor.Section 39-135 - Issuance of License.Section 39-136 - Suspension, Revocation of License.Section 39-137 - Tax Due, Payable on 20th Day of Month.Section 39-137a - Distributor Allowed Credit Against Payment; "bad Debt" Defined.Section 39-138 - Provision of Shipping Document to Driver of Transportation Vehicle.Section 39-139 - Requirements for Transportation of Fuel on Public Highways.Section 39-140 - Reliance on Representation of Transporter, Shipper, Agent.Section 39-141 - Payment of Tax Required.Section 39-142 - Requirements for Operation of Fuel Transportation Vehicle.Section 39-143 - Conditions for Entering Onto State Highways Transporting Fuel.Section 39-144 - Prohibited Use of Dyed Fuel.Section 39-145 - Notice Provided.Section 39-146 - Inspections Permitted by Director.Section 39-147 - Audit, Examination Authorized.Section 39-148 - Additional Powers of Director.Section 39-149 - Disposition of Moneys Received From Taxes on Aircraft Fuel.Section 39-150 - Tax on Fuel Held in Storage.Section 39A-1 - Short Title Section 39A-1.1 - Operation, Effect of 1995 Amendments Section 39A-2 - Definitions.Section 39A-3 - User's Tax Section 39A-4 - Quarterly Reports; Exemptions Section 39A-5 - Quarterly Payments; Calculation Section 39A-6 - Computation of Fuel Use; Records Section 39A-8 - Credit for Motor Fuel Tax Paid Section 39A-9 - Records Section 39A-10 - Identification Cards, Markers; Registration Fee; Permit; Revocation Section 39A-11 - Examination of Returns, Assessment of Additional Taxes, Etc.Section 39A-19 - Claim for Refund Section 39A-20 - False Statements; Violations; Penalties Section 39A-21 - Additional Taxes and Fees Section 39A-22 - Enforcement Assistance Section 39A-23 - Availability of Records of Other Agencies Section 39A-24 - Regulations, International Fuel Tax Agreement Section 39A-29 - "motor Fuel Use Tax Distribution Fund" Created Section 40A-1 - Short Title Section 40A-2 - Cigarette Tax Definitions.Section 40A-3 - Licenses Required Section 40A-4 - License; Issuance, Fees.Section 40A-4.1 - Sign Required; Violations, Penalties.Section 40A-4.2 - Sale of Single, Less Than Packs of 20; Violations, Fine.Section 40A-4.3 - Enforcement of Single, Less Than Packs of 20 Sale Violations.Section 40A-5 - Revocation of License Section 40A-6 - License Required in Addition to Other License Section 40A-7 - Reports Required; Penalty Required for Not Filing Reports.Section 40A-7.1 - Monthly Report Produced by Director.Section 40A-8 - Tax Imposed; Rate.Section 40A-9 - Sales to the State and Political Subdivisions of the State Section 40A-9.1 - Sales by Licensed Manufacturers to Licensed Distributors Section 40A-10 - Sales Exempt From Taxes Section 40A-11 - Director to Provide Revenue Stamps.Section 40A-11.1 - Cost Study Section 40A-12 - Distributors Shall Not Sell Stamps; Exceptions Section 40A-13 - Credit Sales of Revenue Stamps Section 40A-14 - Manner of Affixing Stamps Section 40A-15 - Distributors to Affix Stamps.Section 40A-16 - Nonacceptance of Unstamped, Illegally Stamped Cigarettes.Section 40A-17 - Use of Stamp Metering Machine.Section 40A-18 - Sale of Stamps to Out-of-state Distributors Section 40A-19 - Redemption and Refund of Stamps Section 40A-20 - Power of Director to Administer Act Section 40A-21 - State Tax Uniform Procedure Law Applicable Section 40A-22 - Power to Appoint Assistants; Special Agents; Powers Section 40A-23 - Records to Be Kept by Taxpayer; Inventories Section 40A-24 - Penalties; Jurisdiction; Disposition; Costs; Expenses.Section 40A-24.1 - Penalty for Selling Cigarettes Not of Employer's Manufacture.Section 40A-25 - Possessing Cigarettes Not Bearing Required Revenue Stamps.Section 40A-26 - Refusal or Failure to Produce Records.Section 40A-27 - Interfering With Administration of the Act.Section 40A-28 - Sale of Cigarettes Without Required Stamp, Violations.Section 40A-28.1 - Possession of Cigarettes Without Proper Stamp, Violations.Section 40A-29 - Forging or Counterfeiting Revenue Stamps Section 40A-29.1 - Offenses Involving Counterfeit Cigarettes.Section 40A-30 - Unstamped Cigarettes Subject to Confiscation.Section 40A-32 - Records; Possession and Transportation of Unstamped Cigarettes; Seizure and Confiscation of Vessel or Vehicles.Section 40A-32.1 - Cigarette Vending Machines, Certain Circumstances, Seized, Sealed.Section 40A-37 - Proceeds of the Collection of Taxes and License Fees to Be Paid to State Treasurer Section 40A-37.1 - Cancer Research Fund Section 40A-38 - Appropriation for Enforcement of Act Section 40A-39 - Appropriation for Refund Claims Section 40A-40 - Powers of Director Upon Approval of Act Section 40A-41 - Constitutionality Section 40A-42 - Repealer Section 40A-43 - Effective Date Section 40A-44 - Advertisements; Penalties Therefor.Section 40A-45 - Tobacco Industry Advisory Council; Membership; Report Section 40A-46 - Short Title.Section 40A-47 - Findings, Declarations Relative to Out-of-state Cigarette Sales.Section 40A-48 - "face-to-face Sale" Defined.Section 40A-49 - Conditions for Non-face-to-face Sale of Cigarettes.Section 40A-50 - Additional Penalties, Schedule.Section 40A-51 - Annual Report.Section 40A-52 - Vending Machine Sales Unaffected.Section 40A-53 - Other Laws Applicable.Section 40A-54 - Short Title.Section 40A-55 - Findings, Declarations Relative to Reduced Cigarette Ignition Propensity.Section 40A-56 - Definitions Relative to Reduced Cigarette Ignition Propensity.Section 40A-57 - Testing, Certification Required for Sale of Cigarettes; Exceptions.Section 40A-58 - Certification Submitted to Director by Manufacturer; "reduced Cigarette Ignition Propensity and Firefighter Protection Act Enforcement Fund."Section 40A-59 - Marking of Cigarettes as Certified.Section 40A-60 - Violations, Penalties.Section 40A-61 - Rules, Regulations.Section 40A-62 - Procedures for Enforcement.Section 40A-63 - "fire Prevention and Public Safety Fund."Section 40A-64 - Construction of Act as to Foreign Sales.Section 40A-65 - Preemption by Adoption of Federal Standard.Section 40A-66 - Conflicting Local Ordinances, Preemption.Section 40B-1 - Short Title.Section 40B-2 - Definitions.Section 40B-3 - Tax of 30 Percent Imposed on Certain Tobacco Products; Exceptions.Section 40B-3.1 - Tax Imposed Upon Sale, Use, Distribution of Moist Snuff.Section 40B-3.2 - Tax Imposed on Liquid Nicotine.Section 40B-3.3 - License Required for Retail Sale of E-liquid; Issuance.Section 40B-3.4 - Tax Imposed on Sale of Container E-liquid.Section 40B-3.5 - Authority of Director; Rules, Regulations.Section 40B-3.6 - Violations, Penalties.Section 40B-3.7 - Filing of Return by Vapor Business.Section 40B-3.8 - Certain Container E-liquid Declared Contraband Goods.Section 40B-3.9 - Municipal Adoption of Ordinance Relative to Licensing, Regulation of Vapor Business; Construction of Act.Section 40B-4 - Payment of Tax by Distributor, Wholesaler.Section 40B-5 - Liability for Payment of Tax.Section 40B-6 - Filing of Certificate of Registration, Issuance of Certificate of Authority.Section 40B-7 - Records of Charges, Amounts to Be Kept by Distributor, Wholesaler.Section 40B-8 - Contents of Return.Section 40B-9 - Payment of Taxes; Bond; Security.Section 40B-10 - Estimation of Taxes; Notice of Determination.Section 40B-11 - Taxes Governed by Tax Uniform Procedure Law Section 40B-12 - Powers of Director.Section 40B-13 - Penalties and Interest for Failure to File Return, Pay Taxes Section 40B-13.1 - Seizure of Certain Contraband Tobacco Products and Cigarettes.Section 40B-14 - Appeal to Tax Court; Claim for Refund.Section 41-1 - Short Title Section 41-2 - Definitions Section 41-3 - Interest of Employees in Alcoholic Beverage Business Prohibited; Suspension or Dismissal Section 41-4 - Expense of Administration; Appropriations Section 41-5 - Disposition of Taxes, Penalties, and Interest; Credited to State Section 42-1 - Administrative Powers; Regulations; Requiring Bond; Certificate of Compliance; Report on Status of Bond Section 42-2 - Examination of Papers and Premises; Oaths; Re-examination Section 42-3 - Hearings Section 42-4 - Subpoenas for Witnesses; Fees Section 42-5 - Procedure to Compel Witnesses to Attend and to Testify Section 42-6 - Deputies and Other Employees; Appointment; Tenure Section 42-7 - Dismissal of Employees Section 43-1 - Tax Rates.Section 43-1.1 - Deposit of Tax Collected in Alcohol Education, Rehabilitation and Enforcement Fund Section 43-1.2 - Rules, Regulations Section 43-1.3 - Allocation of Amounts Collected.Section 43-2 - No Tax on Beverages Shipped Out of State; Exception Section 43-2.1 - Army or Navy Personnel Organizations, Sales to Not Taxable Section 43-3 - Tax to Be Paid but Once Section 43-4 - Sale of Alcoholic Beverage Warehouse Receipts Not Taxable Sales Section 43-5 - Cancellation of Sale or Destruction of Alcoholic Beverages; Credit or Refund of Tax Section 43-6 - Tax Upon Alcoholic Beverages Involved in Illegal Acts; Persons Liable; Estimate of Tax Liability; Other Provisions Invoked Section 44-1 - When Tax Due and Payable; Penalties; Exception Section 44-2 - Tax a Debt; Proceedings to Recover; Preferred in Insolvency; Certificate of Indebtedness Section 44-2.1 - Additional or Alternative Remedy for Enforcement of Lien; Warrant by Commissioner; Procedure Section 44-3 - Certification of Debt; Judgment; Docket; Procedure Thereon Section 44-4 - Release of Lien; Reassessment of Tax or Penalty; Payment; Satisfaction of Judgment; Joint and Several Liability Section 44-5 - Compromise of Claims Section 44-5.1 - Compromise or Cancellation of Tax Section 44-6 - Certificate to Issuing Authorities; Fee Section 45-1 - Bi-monthly Reports to Director; Payment of Tax; Failure to File; Penalty; Remission Section 45-2 - Records Section 45-3 - Commissioner's Records; Authentication; Confidential Character; Use in Court Section 45-4 - Preservation of Reports Section 45-5 - Examination, Assessment, Protest Section 45-6 - Claim for Refund.Section 45-7 - Service of Notice; Presumptive Evidence Section 46-1 - Appeals From Decisions of Director of Division of Taxation Section 46-2 - Refunds Upon Appeal Section 47-3 - Failure to File Report; Filing of False or Fraudulent Report Section 47-4 - False Swearing; False Testimony; Misdemeanor Section 47-5 - Sales and Deliveries Prohibited Unless Tax Paid or Secured; Misdemeanor Section 47-6 - Punishment for Violation Section 47-7 - Suspension or Revocation of License Section 47-8 - Gift or Gratuity to Commissioner or Employee Section 47A-1 - Short Title Section 47A-2 - Definitions Section 47A-3 - Imposition of Tax; Rate Section 47A-4 - Single Payment; Tax as Levy on Grower Section 47A-5 - Liability of State and Municipalities Section 47A-6 - Collection by Distributor; Liability for Tax Section 47A-7 - Report of Distributor; Contents; Payment of Tax Section 47A-8 - Record of Poultry Feed; Inspection Section 47A-9 - Violations; Penalties; Enforcement Section 47A-10 - Continued Violations; Injunction Section 47A-11 - Deposit of Moneys; Appropriations; Purposes of Use Section 47A-12 - Poultry Products Promotion Council; Membership; Qualifications; Appointments; Term; Vacancies; Compensation Section 47A-13 - Organization of Council; Election of Officers; Quorum Section 47A-14 - Rules and Regulations; Employment of Personnel; Duties and Compensation; Records of Council; Annual Report Section 47A-15 - Estimate of Revenues; Submission to State Board of Agriculture; Inclusion in Budget Section 47A-16 - Promotion Programs Section 47A-17 - Appropriation Section 47A-18 - Effective and Operative Dates Section 47B-1 - Title Section 47B-2 - Definitions Section 47B-3 - Excise Tax Section 47B-4 - Single Payment of Tax; Liability of Grower Section 47B-5 - Distributors to Collect Tax; Exception Section 47B-6 - Payment of Tax; Report Section 47B-7 - Records of Distributor Section 47B-8 - Violations; Penalty Section 47B-9 - Injunction Section 47B-10 - Seed Potato Tax Account; Expenditures Section 47B-11 - Council; Qualifications; Term; Vacancies; Compensation Section 47B-12 - Organization of Council Section 47B-13 - Rules and Regulations; Employment; Records; Report Section 47B-14 - Estimate of Revenues Section 47B-15 - Promotion of Industry Section 47B-16 - Appropriation Section 47B-17 - Effective Date Section 47C-1 - Title Section 47C-2 - Definitions Section 47C-3 - Excise Tax Section 47C-4 - Single Payment of Tax; Liability of Grower Section 47C-5 - Liability of State and Municipalities Section 47C-6 - Collection by Distributor, Processor, Grower-distributor or Farmers Market; Liability for Tax Section 47C-7 - Report Accompanying Payment of Tax Section 47C-8 - Record of Asparagus Handled; Inspection Section 47C-9 - Violations; Penalties; Enforcement Section 47C-10 - Continued Violations; Injunction Section 47C-11 - Collection of Tax by Department; Enforcement of Act Section 47C-12 - Deposit of Moneys; Appropriation and Use; Purposes Section 47C-13 - Asparagus Industry Council; Membership; Appointment; Term; Vacancies; Compensation Section 47C-14 - Organization of Council Section 47C-15 - Rules and Regulations; Employment of Personnel; Records; Annual Report Section 47C-16 - Estimate of Revenues; Submission to Department of Agriculture; Inclusion in Budget Section 47C-17 - Appropriation Section 47D-1 - Short Title Section 47D-2 - Definitions Section 47D-3 - Imposition of Tax; Rate; Exemption Section 47D-4 - Report of Grower; Payment of Tax Section 47D-5 - Form of Report; Contents Section 47D-6 - Record of Apples Produced; Inspection Section 47D-7 - Violations; Penalties; Enforcement Section 47D-8 - Continued Violations; Injunction Section 47D-9 - Collection of Tax by Department; Enforcement Section 47D-10 - Deposit of Moneys; Appropriations; Purposes of Use Section 47D-11 - Apple Industry Council; Membership; Appointments; Terms; Vacancies Section 47D-12 - Compensation of Council Members Section 47D-13 - Organization of Council; Election of Officers; Quorum Section 47D-14 - Rules and Regulations; Employment of Personnel; Duties and Compensation; Records of Council; Annual Report Section 47D-15 - Budget Request Section 47D-16 - Appropriation Section 47E-1 - Short Title Section 47E-2 - Definitions Section 47E-3 - Imposition of Assessment; Rate; Liability Section 47E-4 - Report of Distributor, Processor, Grower-distributor or Farmers Market; Payment of Assessment Section 47E-5 - Form of Report; Contents Section 47E-6 - Record of Sweet Potatoes Handled; Inspection Section 47E-7 - Violations; Penalty; Enforcement Section 47E-8 - Continued Violations; Injunction Section 47E-9 - Collection of Assessment by Commission; Enforcement Section 47E-10 - Deposit of Moneys; Appropriations; Purpose of Use Section 47E-11 - Sweet Potato Industry Commission; Membership; Appointments; Terms; Vacancies Section 47E-12 - Compensation Section 47E-13 - Organization of Commission; Election of Officers; Quorum Section 47E-14 - Rules and Regulations; Employment of Personnel; Records of Proceedings; Annual Report Section 47E-15 - Budget Request Section 47E-16 - Appropriation Section 47E-17 - Continuation of Program; Referendum Section 47F-1 - Optional Social Equity Excise Fee Assessed on Class 1 Cannabis Cultivator Licensees.Section 48-1 - Short Title Section 48-2 - Definitions.Section 48-3 - Purpose of Subtitle Section 48-4 - Application of Subtitle Section 48-4.1 - Tax Payments by Electronic Funds Transfer; Definitions.Section 48-4.2 - Definitions Relative to Establishment of Automated State Tax Payment System.Section 48-4.3 - Establishment of Card Payment, Electronic Funds Transfer System.Section 48-4.4 - Assessment, Collection of Service Charges.Section 48-5 - Other Remedies Unaffected Section 48-6 - Preparation of Statements of Taxpayers' Rights Section 48-7 - Applicability of Act Section 49-1 - Tax a Debt and Lien; Preference; Proceeds Paid to Commissioner Section 49-2 - Security for Payment of Tax Section 49-3 - Interest, Penalty on Unpaid Tax Section 49-3.1 - Date Deemed Delivery Date, Acceptable Methods of Filing; Transmittal as Filing.Section 49-3a - Privilege Periods; No Penalties, Interest; Tax Underpayment, Additional Tax Liability.Section 49-4 - Late Filing Penalty.Section 49-4.1 - Violations of Registration Requirements; Penalties.Section 49-5 - Arbitrary Assessment Where Taxpayer Withholds Report Section 49-6 - Examination of Return, Report; Assessment of Additional Tax Section 49-7 - Arbitrary Assessment Where Taxpayer Intends Absconding; Concealment; Immediate Payment Demanded Section 49-8 - Payment of Special Assessments; Fifteen-day Period Section 49-9 - Penalty for Nonpayment of Special Assessment Section 49-9.1 - 50% of Assessment for Civil Fraud Section 49-10 - Penalties, Interest, Collection Costs as Part of Tax.Section 49-11 - Remittance, Waiving of Penalty Section 49-12 - Alternate Remedy, Effect of Judgment, Procedure Section 49-12.1 - Fees for Cost of Collection.Section 49-12.2 - Agreements for Collection, Fraud Prevention Services.Section 49-12.3 - Compensation for Debt Collection Services Section 49-12.4 - Provision of Taxpayer Information.Section 49-12.5 - Regulations Section 49-12.6 - Division of Taxation Fee for Returned Check Section 49-12.7 - Reciprocal Debt Collection Agreement With Federal Government.Section 49-12.8 - Definitions Relative to Reciprocal Debt Collection Agreement.Section 49-12.9 - Powers of Federal Official.Section 49-12.10 - Certification by Federal Official to State Treasurer.Section 49-12.11 - Powers of State Treasurer.Section 49-12.12 - Certification by State Treasurer to Federal Official.Section 49-13 - Release of Property From Lien Section 49-13.1 - Reinstatement of Corporation, Procedure Section 49-13a - Levy, Sale of Property of Person Liable for Any State Tax Section 49-14 - Filing of Refund Claim.Section 49-15 - Examination of Claim for Refund Section 49-15.1 - Interest on Overpayment Section 49-16 - Refund, Credit to Taxpayer Section 49-17 - Repayment of Deposit; Application of Deposit, Refund to Indebtedness Section 49-18 - Filing of Protest Section 49-19 - Set Off Against Contract Payment Tax; Notification Section 49-20 - Set-off for Partner, Shareholder; Notification Section 50-1 - General Powers of Commissioner Section 50-2 - Examination, Investigation Section 50-2.1 - Agent of Taxpayer; Written Authorization; Display to Representative of Division of Taxation Section 50-2.2 - Taxpayer Interview Section 50-3 - Hearings Section 50-4 - Issuance of Subpoenas; Fees Section 50-5 - Procedure to Compel Witnesses to Attend and to Testify Section 50-6 - Service of Notice Section 50-6.1 - Notices of Assessment, Rights of Taxpayers Section 50-7 - Commissioner's Records; Authentication; Fee Section 50-8 - Confidentiality.Section 50-9 - Certain Officers Entitled to Examine Records.Section 50-9.1 - Report to Aid Study of Past, Present Discrimination in State Employment and Contracting, Tax Information, Certain.Section 50-10 - Reports Preserved for Two Years Section 50-12 - Definitions Section 50-13 - Merger, Consolidations; Dissolutions; Conditions Section 50-14 - Certificates, Various; Secretary of State's Duties Section 50-15 - Issuance of Tax Certificate Section 50-16 - Required Evidence Section 50-17 - Undertaking, Certification Executed Under Oath Section 50-18 - Personal Liability for Violations or False Certification Section 50-19 - Repeals Section 50-20 - Tax Preparer to Sign Return, Provide Tax Identification Number Section 50-21 - Failure to Follow Provisions of State Tax Uniform Procedure Law Section 50-22 - Reproduction Admissible in Evidence Section 50-23 - Write Off of Debts Classified Uncollectible Section 50-24 - Definitions Relative to State Agency Information.Section 50-25 - Information Required by State Agency Section 50-26 - Information Furnished by State Agency.Section 50-26.1 - Preliminary Notice to Business Entity.Section 50-26.2 - Responsibility of State Agency Concerning Identification of Licensees.Section 50-26.3 - Review, Verification of Tax Compliance Status.Section 50-27 - Information, Report Not Government Record, Confidentiality.Section 50-28 - Issuance of Alcoholic Beverage Retail Licensee Clearance Certificate, Conditions.Section 50-29 - Authority to Sell, Transfer, Assign Right, Title, Interest in State Tax Indebtedness, Taxpayer Rights.Section 50-30 - Sale, Transfer, Assignment to Highest Bidder.Section 50-31 - Entitlement to Remedies.Section 50-32 - Provision of Taxpayer Information, Confidentiality.Section 50-33 - Warrant of Satisfaction.Section 50-34 - Deposit of Proceeds.Section 50-35 - Authority of Director.Section 50-36 - Immunity From Damages.Section 50-37 - Definitions Relative to Reporting of Certain Account Information by Financial Institutions; Report Requirements.Section 50-38 - Notification to Director of Proposed Sale, Transfer, Assignment of Assets; Claim for State Taxes; Exemptions.Section 50-39 - Tax Clearance Certificate Required for Certain Awards; Incentive.Section 50-40 - Definitions Regarding Certain Tax, Fee, and Business Registration Requirement Exclusions Section 50-41 - Out-of-state Businesses and Employees Performing Disaster or Emergency Related Work; Taxation, Registration, Licensing Section 50-42 - Payment of State and Local Transaction Taxes, Fees; Exception Section 50-43 - Out-of-state Business and Employees Remaining After Disaster Period; Taxes Section 50-44 - Written Statement of Out-of-state Business Section 50-45 - Compliance With Registration, Licensing, and Filing Requirements Section 50-46 - Rules, Regulations Section 50-47 - Definitions.Section 50-48 - Adjustment Reports, Federal Taxable Income, General.Section 50-49 - Adjustment Reports, Partnership-level Audit, Administrative Adjustment Request.Section 50-50 - Assessment, Additional Tax, Interest, Penalties.Section 50-51 - Estimated Payments, Pending Audit.Section 50-52 - Tax Refund, Credit Claims, Federal Adjustments.Section 50-53 - Adjustments After Expiration, Time Extension.Section 51A-1 - Review of Judgment, Action or Determination of County Board of Taxation Section 51A-2 - Direct Appeal to Tax Court in Certain Cases Section 51A-3 - Exemption of Class 3b (farm Qualified) and Class 15d, E and F (exempt Property) From Provisions of Subsection B. of R.s.54:51a-1 Section 51A-4 - Review and Revision of Equalization Tables Section 51A-5 - Service of Copies of Complaint, Copies of Judgment, Notices and Notice of Withdrawal or Dismissal of Complaint Section 51A-6 - Judgment Revising Taxable Value of Property; Reduction of Value; Applicability of Section Section 51A-7 - Correction of Errors Section 51A-8 - Conclusiveness of Judgment; Changes in Value; Effect of Revaluation Program.Section 51A-9 - Time for Taking Real Property Tax Cases to Tax Court Section 51A-10 - Fees Section 51A-11 - Complaint; Contents; Form; Service; and Practice Section 51A-12 - Designation of Certain Cases Section 51A-13 - Appeals in General Section 51A-14 - Time Section 51A-15 - Collection; Bond; Exception Section 51A-16 - Appeal Exclusive Remedy of Taxpayer Section 51A-17 - Special Rule for Appeals by Municipality Pursuant to Section 6 of P.l. 1940, C. 4 (c. 54:30a-21)Section 51A-18 - Complaint; Contents; Form; Service; Practice Section 51A-19 - Fees Section 51A-20 - Condition to Prosecuting Appeal Under Section 31 of P.l. 1941, C. 291 (c. 54:29a-31)Section 51A-21 - Laws Repealed Section 51A-22 - Awarding of Costs to Prevailing Taxpayer Section 51A-23 - Action for Damages by Taxpayer Section 52-5 - Charges Under Other Titles Section 52-6 - Disorderly Persons Offenses Section 52-7 - Providing False Information Section 52-8 - Failure to File Return Section 52-9 - Failure to Pay.Section 52-10 - Filing of Fraudulent Return Section 52-11 - Assisting in Preparation of Fraudulent Return Section 52-12 - Failure to Maintain Books, Records Section 52-13 - Engaging in Conduct Requiring Registration Licensure Without Same Section 52-14 - Failure to Collect, Withhold State Tax Section 52-15 - Failure to Turn Over Collected, Withheld Tax.Section 52-16 - Operating Under Voided Corporate Charter Section 52-17 - Dealing With Unlicensed Person Section 52-18 - Possession of Goods Without Paying Tax Section 52-19 - False Testimony; Verification of False Statements Section 53-1 - Authorization for Director to Enter; Standards Section 53-2 - Agreement Without Any Liability or Series of Agreements for Single Period; Authorization Section 53-3 - Relation to Total Tax Liability or to One or More Separate Items Section 53-4 - Finality and Conclusiveness of Closing Agreement Section 53-5 - Request for Closing Agreement; Time for Submission for Prior Taxable Period; Forms; Procedure Section 53-6 - Tax, Deficiency or Overpayment; Assessment, Collection, Credit or Refund Section 53-7 - Compromise of Liability, Time for Payment of Liability Section 53-8 - Penalties and Liabilities; Allowable Subjects of Compromise Section 53-9 - Compromise Agreement Section 53-10 - Offers in Compromise; Submission; Forms; Remittance or Deposit Section 53-11 - Stay of Collection of Tax Liability Section 53-12 - Acceptance of Offer in Compromise; Notice; Conditions Section 53-13 - Withdrawal or Rejection; Disposition of Tendered Amount Section 53-14 - Opinion of Attorney General on Compromise; Necessity; Contents; Exceptions Section 53-15 - Waiver of Statute of Limitations by Taxpayer Section 53-16 - 90-day Amnesty Period Section 53-17 - Three Month Amnesty Period; Applicability, Procedure.Section 53-18 - State Tax Amnesty Period in 2002 Established.Section 53-19 - Establishment of State Tax Amnesty Period.Section 53-20 - State Tax Amnesty Period.Section 54-1 - Covered Employees Considered Employees of Client Company.Section 54-2 - Taxes Paid by Client Company.Section 54-3 - Imposition of Sales Tax on Certain Receipts.Section 54-4 - Calculation of Tax Imposed on Client Company, Employee Leasing Company.Section 54-5 - Tax Imposed on Basis of Total Payroll.Section 54-6 - Determination of Tax Credit.

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