Chapter 54. Taxes
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Subchapter 1. Gross Revenue TaxSubchapter 2. Section 144.1 Investment Tax Credits
Subchapter 3. Other Taxes
Subchapter 1. Gross Revenue Tax
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19:54-1.1 Description of tax
19:54-1.2 Definitions
19:54-1.3 Tax year
19:54-1.4 Tax payer
19:54-1.5 Payment of tax
19:54-1.6 Computation of tax
19:54-1.7 Return and reports
19:54-1.8 Examination of accounts and records
19:54-1.9 Determination of tax liability; notice; disputes; hearings
19:54-1.10 Penalties and sanctions
19:54-1.11 Deduction for promotional gaming credits
19:54-1.12 (Reserved)
19:54-1.13 (Reserved)
Subchapter 2. Section 144.1 Investment Tax Credits
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19:54-2.1 Definitions
19:54-2.2 Deferral petitions: Determination of extreme financial hardship
Subchapter 3. Other Taxes
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19:54-3.1 Inflation factor applicable to complimentary room value and tax raised
pursuant to N.J.S.A. 5:12-148.1


