Chapter 54:8A

Section 54:8A-1 - Short title
Section 54:8A-2 - Imposition of tax; levy; collection; payment; exemption
Section 54:8A-3 - "Resident" defined
Section 54:8A-4 - "Derived from sources within" defined
Section 54:8A-5 - "Critical area state" defined; legislative findings; certification of state highway commissioner; publication
Section 54:8A-6 - Rates; computation of tax upon entire net income
Section 54:8A-6.1 - Minimum income tax on minimum taxable income of each individual
Section 54:8A-6.2 - Minimum taxable income
Section 54:8A-6.3 - Tax surcharge
Section 54:8A-6.4 - Maximum tax rate on personal service income
Section 54:8A-7 - Gross income defined; manner of computing
Section 54:8A-8 - "Taxpayer" defined
Section 54:8A-9 - Standard deduction
Section 54:8A-10 - Exemptions from net income
Section 54:8A-11 - "Dependent" defined
Section 54:8A-12 - "Related to taxpayer" defined
Section 54:8A-13 - Dependent; claim by person contributing more than ten per cent of support
Section 54:8A-14 - "Eligibility year" defined
Section 54:8A-15.1 - Household, and household and dependent care services necessary for gainful employment credits
Section 54:8A-16 - Credits for tax imposed by another critical area state
Section 54:8A-17 - Withholding tax
Section 54:8A-18 - Payment of tax; returns; extension of time
Section 54:8A-19 - Assignment of claim for refund of money paid or withheld in other jurisdiction
Section 54:8A-20 - Transportation fund; purposes; authorization to use
Section 54:8A-21 - Endowment fund; investment; use
Section 54:8A-22 - Misapplication of funds; right to refund
Section 54:8A-23 - "Source state" defined
Section 54:8A-29 - Taxable year; annual accounting period; calendar year; fiscal year; definitions
Section 54:8A-30 - "Partnership" defined
Section 54:8A-31 - Partnership liability; inclusions in gross income
Section 54:8A-32 - Computation of gross income of taxpayer
Section 54:8A-33 - Income derived from sources within taxpayer's source state; exclusions from gross income
Section 54:8A-34 - "Net income" defined
Section 54:8A-35 - Computation of net income; deductions
Section 54:8A-36 - Computation of gross income from federal adjusted gross income figure
Section 54:8A-37 - Additional deductions
Section 54:8A-38 - Inventories
Section 54:8A-39 - Net capital gain or loss; computation; deductions
Section 54:8A-40 - Items not deductible
Section 54:8A-41 - "Capital assets" defined
Section 54:8A-42 - Basis of property; gain or loss from sale or other disposition of property
Section 54:8A-43 - Agreements with taxpayer relating to liability
Section 54:8A-44 - Persons required to file
Section 54:8A-46 - Actions for collection of tax
Section 54:8A-47 - Payment of tax; signing of documents; certification of statements
Section 54:8A-48 - Taxable year; method of accounting
Section 54:8A-49 - Withholding return
Section 54:8A-50 - Liability of employer required to withhold tax; special fund; right of action against employer
Section 54:8A-51 - Failure of employer to deduct and withhold tax or to pay tax withheld
Section 54:8A-52 - Reciprocity credit; relief from withholding
Section 54:8A-53 - Delinquent return or taxes; penalties; interest; abatement or remission
Section 54:8A-54 - Applicability of State Tax Uniform Procedure Law
Section 54:8A-55 - Administration; determination of amount of tax due
Section 54:8A-56 - Exercise of powers and duties of Division of Taxation by director
Section 54:8A-57 - Effective date; suspension of tax; cessation
Section 54:8A-58 - Short title
Section 54:8A-59 - Imposition of tax; levy; collection; payment
Section 54:8A-60 - Rate of tax
Section 54:8A-61 - Definitions
Section 54:8A-62 - "Derived from sources within" defined
Section 54:8A-63 - "Source state" defined
Section 54:8A-64 - Resident individual
Section 54:8A-65 - Nonresident individual
Section 54:8A-66 - "Taxpayer" defined
Section 54:8A-69 - "Eligibility year" defined
Section 54:8A-70 - "Taxable year" ; "annual accounting period" and "calendar year" defined
Section 54:8A-71 - "Partnership" defined
Section 54:8A-73 - "Taxable income" defined
Section 54:8A-74 - Division and director defined
Section 54:8A-75 - Allocated income defined
Section 54:8A-77 - Inclusions in and exclusions from income
Section 54:8A-84 - Apportionment and allocation
Section 54:8A-91 - Procedure when inventories necessary to compute tax
Section 54:8A-92 - Basis of property
Section 54:8A-93 - Individuals of partnership liable for tax; computing; liquidation payments
Section 54:8A-94 - Income taxes imposed by other states
Section 54:8A-96.1 - Special tax provisions for poverty
Section 54:8A-96.2 - Procedure for claiming special tax provisions
Section 54:8A-97 - Returns: of whom required; personal liability; report of changes
Section 54:8A-98 - Time of filing return; extensions
Section 54:8A-99 - Tax due upon date fixed for filing return; effect of making or filing return
Section 54:8A-100 - Taxable year; accounting method
Section 54:8A-101 - Employer to withhold tax
Section 54:8A-101.1 - When withholding not required
Section 54:8A-102 - Withholding returns; notice to employer
Section 54:8A-103 - Employer's liability
Section 54:8A-104 - Tax not to be collected from employer on payment; liability for penalties; interest; failure to pay tax withheld
Section 54:8A-105 - Penalties; interest; abatement or remission
Section 54:8A-106 - Transportation benefits fund; use of fund
Section 54:8A-107 - Balances accumulated as an endowment fund; use
Section 54:8A-108 - Refund to taxpayer upon unauthorized use of fund; formula for computing amount
Section 54:8A-109 - General requirements concerning returns, notices, records, and statements
Section 54:8A-110 - Information returns
Section 54:8A-111 - Review of director's decision
Section 54:8A-112 - General powers of the director
Section 54:8A-113 - Order to compel compliance
Section 54:8A-114 - Controlling statute; exception
Section 54:8A-115 - Relief requirements on residents
Section 54:8A-116 - Administration of act
Section 54:8A-117 - Severability clause
Section 54:8A-118 - Act operative
Section 54:8A-119 - Liability for either income tax or emergency transportation tax or transportation benefits tax
Section 54:8A-120 - Deposits in transportation fund or transportation benefit fund
Section 54:8A-121 - Transfer of amounts between transportation fund or transportation benefit fund and property tax relief fund; authorization
Section 54:8A-122 - Inapplicability of emergency transportation tax and transportation benefits tax to commuter if reciprocal agreement with critical area state exists
Section 54:8A-123 - Effective date; time of application