Chapter 54:8a
Index
- N.J.S. § 54:8A-1 Short Title
- N.J.S. § 54:8A-2 Imposition of Tax; Levy; Collection; Payment; Exemption
- N.J.S. § 54:8A-3 "Resident" Defined
- N.J.S. § 54:8A-4 "Derived From Sources Within" Defined
- N.J.S. § 54:8A-5 "Critical Area State" Defined; Legislative Findings; Certification of State Highway Commissioner; Publication
- N.J.S. § 54:8A-6 Rates; Computation of Tax Upon Entire Net Income
- N.J.S. § 54:8A-6.1 Minimum Income Tax On Minimum Taxable Income of Each Individual
- N.J.S. § 54:8A-6.2 Minimum Taxable Income
- N.J.S. § 54:8A-6.3 Tax Surcharge
- N.J.S. § 54:8A-6.4 Maximum Tax Rate On Personal Service Income
- N.J.S. § 54:8A-7 Gross Income Defined; Manner of Computing
- N.J.S. § 54:8A-8 "Taxpayer" Defined
- N.J.S. § 54:8A-9 Standard Deduction
- N.J.S. § 54:8A-10 Exemptions From Net Income
- N.J.S. § 54:8A-11 "Dependent" Defined
- N.J.S. § 54:8A-12 "Related to Taxpayer" Defined
- N.J.S. § 54:8A-13 Dependent; Claim By Person Contributing More Than Ten Per Cent of Support
- N.J.S. § 54:8A-14 "Eligibility Year" Defined
- N.J.S. § 54:8A-15.1 Household, and Household and Dependent Care Services Necessary For Gainful Employment Credits
- N.J.S. § 54:8A-16 Credits For Tax Imposed By Another Critical Area State
- N.J.S. § 54:8A-17 Withholding Tax
- N.J.S. § 54:8A-18 Payment of Tax; Returns; Extension of Time
- N.J.S. § 54:8A-19 Assignment of Claim For Refund of Money Paid Or Withheld In Other Jurisdiction
- N.J.S. § 54:8A-20 Transportation Fund; Purposes; Authorization to Use
- N.J.S. § 54:8A-21 Endowment Fund; Investment; Use
- N.J.S. § 54:8A-22 Misapplication of Funds; Right to Refund
- N.J.S. § 54:8A-23 "Source State" Defined
- N.J.S. § 54:8A-29 Taxable Year; Annual Accounting Period; Calendar Year; Fiscal Year; Definitions
- N.J.S. § 54:8A-30 "Partnership" Defined
- N.J.S. § 54:8A-31 Partnership Liability; Inclusions In Gross Income
- N.J.S. § 54:8A-32 Computation of Gross Income of Taxpayer
- N.J.S. § 54:8A-33 Income Derived From Sources Within Taxpayer's Source State; Exclusions From Gross Income
- N.J.S. § 54:8A-34 "Net Income" Defined
- N.J.S. § 54:8A-35 Computation of Net Income; Deductions
- N.J.S. § 54:8A-36 Computation of Gross Income From Federal Adjusted Gross Income Figure
- N.J.S. § 54:8A-37 Additional Deductions
- N.J.S. § 54:8A-38 Inventories
- N.J.S. § 54:8A-39 Net Capital Gain Or Loss; Computation; Deductions
- N.J.S. § 54:8A-40 Items Not Deductible
- N.J.S. § 54:8A-41 "Capital Assets" Defined
- N.J.S. § 54:8A-42 Basis of Property; Gain Or Loss From Sale Or Other Disposition of Property
- N.J.S. § 54:8A-43 Agreements With Taxpayer Relating to Liability
- N.J.S. § 54:8A-44 Persons Required to File
- N.J.S. § 54:8A-46 Actions For Collection of Tax
- N.J.S. § 54:8A-47 Payment of Tax; Signing of Documents; Certification of Statements
- N.J.S. § 54:8A-48 Taxable Year; Method of Accounting
- N.J.S. § 54:8A-49 Withholding Return
- N.J.S. § 54:8A-50 Liability of Employer Required to Withhold Tax; Special Fund; Right of Action Against Employer
- N.J.S. § 54:8A-51 Failure of Employer to Deduct and Withhold Tax Or to Pay Tax Withheld
- N.J.S. § 54:8A-52 Reciprocity Credit; Relief From Withholding
- N.J.S. § 54:8A-53 Delinquent Return Or Taxes; Penalties; Interest; Abatement Or Remission
- N.J.S. § 54:8A-54 Applicability of State Tax Uniform Procedure Law
- N.J.S. § 54:8A-55 Administration; Determination of Amount of Tax Due
- N.J.S. § 54:8A-56 Exercise of Powers and Duties of Division of Taxation By Director
- N.J.S. § 54:8A-57 Effective Date; Suspension of Tax; Cessation
- N.J.S. § 54:8A-58 Short Title
- N.J.S. § 54:8A-59 Imposition of Tax; Levy; Collection; Payment
- N.J.S. § 54:8A-60 Rate of Tax
- N.J.S. § 54:8A-61 Definitions
- N.J.S. § 54:8A-62 "Derived From Sources Within" Defined
- N.J.S. § 54:8A-63 "Source State" Defined
- N.J.S. § 54:8A-64 Resident Individual
- N.J.S. § 54:8A-65 Nonresident Individual
- N.J.S. § 54:8A-66 "Taxpayer" Defined
- N.J.S. § 54:8A-69 "Eligibility Year" Defined
- N.J.S. § 54:8A-70 "Taxable Year" ; "Annual Accounting Period" and "Calendar Year" Defined
- N.J.S. § 54:8A-71 "Partnership" Defined
- N.J.S. § 54:8A-73 "Taxable Income" Defined
- N.J.S. § 54:8A-74 Division and Director Defined
- N.J.S. § 54:8A-75 Allocated Income Defined
- N.J.S. § 54:8A-77 Inclusions In and Exclusions From Income
- N.J.S. § 54:8A-84 Apportionment and Allocation
- N.J.S. § 54:8A-91 Procedure When Inventories Necessary to Compute Tax
- N.J.S. § 54:8A-92 Basis of Property
- N.J.S. § 54:8A-93 Individuals of Partnership Liable For Tax; Computing; Liquidation Payments
- N.J.S. § 54:8A-94 Income Taxes Imposed By Other States
- N.J.S. § 54:8A-96.1 Special Tax Provisions For Poverty
- N.J.S. § 54:8A-96.2 Procedure For Claiming Special Tax Provisions
- N.J.S. § 54:8A-97 Returns: of Whom Required; Personal Liability; Report of Changes
- N.J.S. § 54:8A-98 Time of Filing Return; Extensions
- N.J.S. § 54:8A-99 Tax Due Upon Date Fixed For Filing Return; Effect of Making Or Filing Return
- N.J.S. § 54:8A-100 Taxable Year; Accounting Method
- N.J.S. § 54:8A-101 Employer to Withhold Tax
- N.J.S. § 54:8A-101.1 When Withholding Not Required
- N.J.S. § 54:8A-102 Withholding Returns; Notice to Employer
- N.J.S. § 54:8A-103 Employer's Liability
- N.J.S. § 54:8A-104 Tax Not to Be Collected From Employer On Payment; Liability For Penalties; Interest; Failure to Pay Tax Withheld
- N.J.S. § 54:8A-105 Penalties; Interest; Abatement Or Remission
- N.J.S. § 54:8A-106 Transportation Benefits Fund; Use of Fund
- N.J.S. § 54:8A-107 Balances Accumulated As an Endowment Fund; Use
- N.J.S. § 54:8A-108 Refund to Taxpayer Upon Unauthorized Use of Fund; Formula For Computing Amount
- N.J.S. § 54:8A-109 General Requirements Concerning Returns, Notices, Records, and Statements
- N.J.S. § 54:8A-110 Information Returns
- N.J.S. § 54:8A-111 Review of Director's Decision
- N.J.S. § 54:8A-112 General Powers of the Director
- N.J.S. § 54:8A-113 Order to Compel Compliance
- N.J.S. § 54:8A-114 Controlling Statute; Exception
- N.J.S. § 54:8A-115 Relief Requirements On Residents
- N.J.S. § 54:8A-116 Administration of Act
- N.J.S. § 54:8A-117 Severability Clause
- N.J.S. § 54:8A-118 Act Operative
- N.J.S. § 54:8A-119 Liability For Either Income Tax Or Emergency Transportation Tax Or Transportation Benefits Tax
- N.J.S. § 54:8A-120 Deposits In Transportation Fund Or Transportation Benefit Fund
- N.J.S. § 54:8A-121 Transfer of Amounts Between Transportation Fund Or Transportation Benefit Fund and Property Tax Relief Fund; Authorization
- N.J.S. § 54:8A-122 Inapplicability of Emergency Transportation Tax and Transportation Benefits Tax to Commuter If Reciprocal Agreement With Critical Area State Exists
- N.J.S. § 54:8A-123 Effective Date; Time of Application