New Jersey § 54A:7-6 Failure to withhold

New Jersey Statutes

§ 54A:7-6 — Failure to withhold

New Jersey § 54A:7-6

Title 54ANEW JERSEY GROSS INCOME TAX ACT

This text of New Jersey § 54A:7-6 (Failure to withhold) 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. § 54A:7-6 (2026).

Text

54A:7-6. Failure to withhold. If an employer or payor of a pension or annuity fails to deduct and withhold tax as required, and thereafter the tax against which such tax may be credited is paid, the tax so required to be deducted and withheld shall not be collected from the employer or payor, but the employer or payor shall not be relieved from liability for any penalties, interest, or additions to the tax otherwise applicable in respect of such failure to deduct and withhold. L.1976, c.47, s.54A:7-6; amended 1989,c.328,s.6.

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54A:7-6. Failure to withhold. If an employer or payor of a pension or annuity fails to deduct and withhold tax as required, and thereafter the tax against which such tax may be credited is paid, the tax so required to be deducted and withheld shall not be collected from the employer or payor, but the employer or payor shall not be relieved from liability for any penalties, interest, or additions to the tax otherwise applicable in respect of such failure to deduct and withhold. L.1976, c.47, s.54A:7-6; amended 1989,c.328,s.6.