New Jersey Statutes
§ 54:40B-13 — Penalties and interest for failure to file return, pay taxes
New Jersey § 54:40B-13
JurisdictionNew Jersey
Title 54TAXATION
This text of New Jersey § 54:40B-13 (Penalties and interest for failure to file return, pay taxes) 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. § 54:40B-13 (2026).
Text
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 are 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. L.1990,c.39,s.13.
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Nearby Sections
14
§ 54:40B-1
Short title.§ 54:40B-11
Taxes governed by Tax Uniform Procedure Law§ 54:40B-12
Powers of director.§ 54:40B-14
Appeal to tax court; claim for refund.§ 54:40B-2
Definitions.§ 54:40B-5
Liability for payment of tax.§ 54:40B-8
Contents of return.§ 54:40B-9
Payment of taxes; bond; security.Cite This Page — Counsel Stack
Bluebook (online)
New Jersey § 54:40B-13, Counsel Stack Legal Research, https://law.counselstack.com/statute/nj/54/54%3A40B-13.