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Information on
Novel Coronavirus

Have questions about COVID-19?
The NJ Poison Control Center and 211 have partnered with the State to provide information to the public on COVID-19:
Call: 2-1-1 for general information (24/7) or 1-800-962-1253 for medical information (24/7)
Text: NJCOVID to 898-211
Visit covid19.nj.gov or nj.gov/health for additional information

Division of Taxation

COVID-19 Related Tax Information
COVID-19 Extension of Time to File and Pay
Information about the Federal Economic Impact Payment – Stimulus Check

Taxes & Fees - Statutory Citations

Program/Function Enabling Statutes Rules Processing Services
and Fees/Charges
Alcoholic Beverage Tax 54:41-1 et seq NJAC Title 18
Atlantic City Casino Taxes & Fees 5:12-148.1 to 5:12-148.3
5:12-148.8
5:12-173.2
NJAC Title 18  
Atlantic City Luxury Tax 40:48-8-15 et seq.
54:32B-24.1 et seq.
NJAC Title 18  
Atlantic City Tourism Promotion Fee 40:48-8.45 et seq. NJAC Title 18  
Cape May County Tourism Sales Tax 40:54D-1 to 10 NJAC Title 18  
Cigarette Tax 54:40A-1 et seq.
56:7-18 et seq.
NJAC Title 18  
Corporation Business Tax 54:10A-1 et seq. NJAC Title 18  
Cosmetic Medical Procedures Gross Receipts Tax 54:32E-1 et seq. NJAC Title 18  
Domestic Security Fee App.A:9-78 NJAC Title 18  
Estate and Inheritance Taxes:   NJAC Title 18  
Estate 54:38-1 et seq. NJAC Title 18  
Transfer Inheritance 54:33-1 et seq. NJAC Title 18  
Fur Clothing Retail Gross Receipts Tax and Fur Clothing Use Tax 54:32G-1 et seq. NJAC Title 18  
Gross Income Tax 54A:1-1 et seq. NJAC Title 18  
Hotel/Motel Occupancy Fee/Municipal Occupancy Tax 54:32D-1 et seq. NJAC Title 18  
Inheritance and Estate Taxes:   NJAC Title 18  
Transfer Inheritance 54:33-1 et seq. NJAC Title 18  
Estate 54:38-1 et seq. NJAC Title 18  
Insurance Premiums Tax 54:16-1 et seq.
54:16A-1 et seq.
54:17-4 et seq.
54:18A-1 et seq.
NJAC Title 18
NJAC Title 18
NJAC Title 18
NJAC Title 18
 
Landfill Closure and Contingency Tax 13:1E-100 et seq. NJAC Title 18  
Litter Control Fee 13:1E-213 et seq. NJAC Title 18  
Local Property Tax 54:4-1 et seq. NJAC Title 18  
Luxury and Fuel-Inefficient Vehicle Surcharge      
Motor Fuels Tax 54:39-1 et seq. NJAC Title 18  
Motor Vehicle Tire Fee 54:32F-1 et seq NJAC Title 18  
9-1-1 System and Emergency Response Assessment 52:17C-17 et seq. NJAC Title 18  
Nursing Home Assessment 26:2H-92 et seq. NJAC Title 18  
Petroleum Products Gross Receipts Tax 54:15B-1 et seq. NJAC Title 18  
Public Community Water System Tax 58:12A-1 et seq. NJAC Title 18  
Public Utility Taxes      

Railroad Franchise Tax and Railroad Property Tax

54:30A-49 et seq. NJAC Title 18  

Railroad Franchise Tax

54:29A-1 et seq. NJAC Title 18  

Railroad Property Tax

54:29A-1 et seq. NJAC Title 18  
Realty Transfer Fee 46:15-5 et seq. NJAC Title 18  
Recycling Tax 13:1E-96.2 et seq. NJAC Title 18  
Sales and Use Tax 54:32B-1 et seq. NJAC Title 18  
Sanitary Landfill Tax. 13:1E-100 et seq. NJAC Title 18  
Spill Compensation and Control Tax 58:10-23.11 et seq. NJAC Title 18  
Sports and Entertainment Facility Tax 34:1B-190 NJAC Title 18  
Tobacco and Nicotine Products Wholesale Sales and Use Tax 54:40B-1 to 14 NJAC Title 18  
Transitional Energy Facility Assessment 54:30A-100 et seq. NJAC Title 18  
Uniform Transitional Utility Assessment 54:30A-114 et seq. NJAC Title 18  

Last Updated: Wednesday, 04/01/20