New Jersey Statutes
§ 54:32B-26 — Penalties and interest
New Jersey § 54:32B-26
JurisdictionNew Jersey
Title 54TAXATION
This text of New Jersey § 54:32B-26 (Penalties and interest) is published on Counsel Stack Legal Research, covering New Jersey primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
N.J. Stat. Ann. § 54:32B-26 (2026).
Text
Penalties and interest.
(a)Any person failing to file a return or to pay or pay over any tax to the director within the time required by this act shall be subject to such penalties and interest as provided in the State Tax Uniform Procedure Law, R.S. 54:48-1 et seq. Unpaid penalties and interest may be determined, assessed, collected and enforced in the same manner as the tax imposed by this act.
(b)(Deleted by amendment, P.L. 1987, c. 76.) (c) (Deleted by amendment, P.L. 1987, c. 76.) L.1966, c.30, s.26; amended by L. 1967, c. 286, s. 20; 1970, c. 7, s. 7; 1975, c. 177, s. 31; 1987, c. 76, s. 39.
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Nearby Sections
15
§ 54:32B-1
Short title§ 54:32B-11
Certain uses of property exempt from tax.§ 54:32B-12
Collection of tax from customer.§ 54:32B-13
Tax payment prerequisite to registration§ 54:32B-14
Liability for tax.§ 54:32B-16
Records to be kept.§ 54:32B-17
Returns; streamlined systems; amnesty.§ 54:32B-18
Payment of tax.§ 54:32B-19
Determination of tax§ 54:32B-2
Definitions.§ 54:32B-20
Refunds, credit.§ 54:32B-21
Review of director's decisionCite This Page — Counsel Stack
Bluebook (online)
New Jersey § 54:32B-26, Counsel Stack Legal Research, https://law.counselstack.com/statute/nj/54/54%3A32B-26.