New Jersey Statutes 54A:7-7. Filing annual reconciliation of tax withheld
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Terms Used In New Jersey Statutes 54A:7-7
- Annuity: A periodic (usually annual) payment of a fixed sum of money for either the life of the recipient or for a fixed number of years. A series of payments under a contract from an insurance company, a trust company, or an individual. Annuity payments are made at regular intervals over a period of more than one full year.
54A:7-7. Filing annual reconciliation of tax withheld. Any reconciliation of tax withheld shall be filed by the employer or payor of a pension or annuity with the Division of Taxation on or before February 15 following the close of the calendar year in accordance with rules and regulations prescribed by the director.
L.1976, c.47, s.54A:7-7; amended 1989,c.328,s.7.