§ 54:45-1 Bi-monthly reports to director; payment of tax; failure to file; penalty; remission
§ 54:45-2 Records
§ 54:45-3 Commissioner’s records; authentication; confidential character; use in court
§ 54:45-4 Preservation of reports
§ 54:45-5 Examination, assessment, protest
§ 54:45-6 Claim for refund
§ 54:45-7 Service of notice; presumptive evidence

Terms Used In New Jersey Statutes > Title 54 > Chapter 45 - Bi-Monthly Reports to Director; Payment of Tax; Failure to File; Penalty; Remission

  • Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • person: includes corporations, companies, associations, societies, firms, partnerships and joint stock companies as well as individuals, unless restricted by the context to an individual as distinguished from a corporate entity or specifically restricted to one or some of the above enumerated synonyms and, when used to designate the owner of property which may be the subject of an offense, includes this State, the United States, any other State of the United States as defined infra and any foreign country or government lawfully owning or possessing property within this State. See New Jersey Statutes 1:1-2
  • State: extends to and includes any State, territory or possession of the United States, the District of Columbia and the Canal Zone. See New Jersey Statutes 1:1-2
  • Statute: A law passed by a legislature.