§ 54A:7-7 — Filing annual reconciliation of tax withheld

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.