New Jersey Statutes
§ 54:49-9.1 — 50% of assessment for civil fraud
New Jersey § 54:49-9.1
JurisdictionNew Jersey
Title 54TAXATION
This text of New Jersey § 54:49-9.1 (50% of assessment for civil fraud) 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. § 54:49-9.1 (2026).
Text
If any part of an assessment is due to civil fraud, there shall be added to the tax an amount equal to 50% of the assessment. This amount shall be in lieu of any other additions to the tax imposed by R.S. 54:49-4 and R.S. 54:49-9. L. 1987, c. 76, s. 60.
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Nearby Sections
15
§ 54:49-11
Remittance, waiving of penalty§ 54:49-12
1 Fees for cost of collection.§ 54:49-12.3
Compensation for debt collection services§ 54:49-12.5
Regulations§ 54:49-13
Release of property from lien§ 54:49-13.1
Reinstatement of corporation, procedure§ 54:49-14
Filing of refund claim.§ 54:49-15
Examination of claim for refund§ 54:49-15.1
Interest on overpayment§ 54:49-16
Refund, credit to taxpayer§ 54:49-18
Filing of protestCite This Page — Counsel Stack
Bluebook (online)
New Jersey § 54:49-9.1, Counsel Stack Legal Research, https://law.counselstack.com/statute/nj/54/54%3A49-9.1.