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Subchapter 1. Gross Revenue Tax
Subchapter 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)
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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
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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
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