TITLE 18 - TREASURY - TAXATION (Sec. 18:1-1.1 to Sec. 18:41-5.1)

  1. CHAPTER 1 - ORGANIZATION OF THE DIVISION OF TAXATION (Sec. 18:1-1.1 to Sec. 18:1-2.5)
  2. CHAPTER 2 - GENERAL POLICIES AND PROCEDURES (Sec. 18:2-1.1 to Sec. 18:2-11.7)
  3. CHAPTER 3 - ALCOHOLIC BEVERAGE TAX ACT-STATE LICENSEES (Sec. 18:3-1.1 to Appendix A)
  4. CHAPTER 4 - RESERVED
  5. CHAPTER 5 - CIGARETTE TAX ACT RULES (Sec. 18:5-1.1 to Sec. 18:5-12.7)
  6. CHAPTER 6 - UNFAIR CIGARETTE SALES ACT (Sec. 18:6-1.1 to Sec. 18:6-7.20)
  7. CHAPTER 7 - CORPORATION BUSINESS TAX ACT (Sec. 18:7-1.1 to Sec. 18:7-20.3)
  8. CHAPTER 8 - RESERVED
  9. CHAPTER 9 - UNIFORM TRANSITIONAL UTILITY ASSESSMENT (Sec. 18:9-1.1 to Sec. 18:9-1.2)
  10. CHAPTER 10 - RESERVED
  11. CHAPTER 10A - RESERVED
  12. CHAPTER 11 - RESERVED
  13. CHAPTER 12 - LOCAL PROPERTY TAX: GENERAL (Sec. 18:12-1.1 to Sec. 18:12-10.2)
  14. CHAPTER 12A - COUNTY BOARDS OF TAXATION (Sec. 18:12A-1.1 to Sec. 18:12A-1.20)
  15. CHAPTER 13 - RESERVED
  16. CHAPTER 14 - SENIOR CITIZENS', DISABLED PERSONS', SURVIVING SPOUSES'/CIVIL UNION PARTNERS' DEDUCTION (Sec. 18:14-1.1 to Sec. 18:14-3.11)
  17. CHAPTER 15 - FARMLAND ASSESSMENT ACT (Sec. 18:15-1.1 to Sec. 18:15-14.6)
  18. CHAPTER 16 - RESERVED
  19. CHAPTER 16A - CONTROLLING INTEREST TRANSFER TAX (Sec. 18:16A-1.1 to Sec. 18:16A-1.5)
  20. CHAPTER 17 - ASSESSOR QUALIFICATION LAW (Sec. 18:17-1.1 to Sec. 18:17-4.1)
  21. CHAPTER 17A - COUNTY TAX ASSESSOR PILOT PROGRAM UNDER P.L. 2009, c. 118 (N.J.S.A. 54:1-86 THROUGH 100 and 52:27D-505) (Sec. 18:17A-1.1 to Sec. 18:17A-9.1)
  22. CHAPTER 18 - MOTOR FUELS TAX (Sec. 18:18-1.1 to Sec. 18:18-15.20)
  23. CHAPTER 18A - PETROLEUM GROSS RECEIPTS TAX (Sec. 18:18A-1.1 to Appendix 18:18A-8.3)
  24. CHAPTER 19 - MOTOR FUELS-RETAIL SALES (Sec. 18:19-1.1 to Sec. 18:19-6.1)
  25. CHAPTER 20 - RESERVED
  26. CHAPTER 21 - RESERVED
  27. CHAPTER 22 - PUBLIC UTILITY TAX-WATER AND SEWERAGE (Sec. 18:22-1.1 to Sec. 18:22-13.1)
  28. CHAPTER 23 - RAILROAD PROPERTY TAX (Sec. 18:23-1.1 to Appendix I)
  29. CHAPTER 23A - TAX MAPS (Sec. 18:23A-1.1 to Sec. 18:23A-1.31)
  30. CHAPTER 24 - SALES AND USE TAX ACT (Sec. 18:24-1.1 to Sec. 18:24-37.10)
  31. CHAPTER 24A - SALES AND USE TAX REVIEW COMMISSION (Sec. 18:24A-1.1 to Sec. 18:24A-3.5)
  32. CHAPTER 24B - STREAMLINED SALES AND USE TAX RULES AND PROCEDURES (Sec. 18:24B-1.1 to Sec. 18:24B-1.10)
  33. CHAPTER 25 - LUXURY TAX (Sec. 18:25-1.1 to Sec. 18:25-2.4)
  34. CHAPTER 26 - TRANSFER INHERITANCE AND ESTATE TAX (Sec. 18:26-1.1 to Appendix A)
  35. CHAPTER 27 - Section 250.00 PROPERTY TAX DEDUCTION FOR VETERANS, SURVIVING SPOUSES OF VETERANS, SURVIVING SPOUSES OF SERVICEPERSONS, SURVIVING REGISTERED DOMESTIC PARTNERS OF VETERANS AND SURVIVING REGISTERED DOMESTIC PARTNERS OF SERVICEPERSONS (Sec. 18:27-1.1 to Sec. 18:27-3.10)
  36. CHAPTER 28 - TOTAL REAL PROPERTY TAX EXEMPTION FOR PERMANENTLY AND TOTALLY DISABLED WAR VETERANS, SURVIVING SPOUSES OR SURVIVING REGISTERED DOMESTIC PARTNERS OF DISABLED WAR VETERANS, AND SURVIVING SPOUSES OR SURVIVING REGISTERED DOMESTIC PARTNERS OF SERVICEPERSONS (Sec. 18:28-1.1 to Sec. 18:28-3.8)
  37. CHAPTER 29 - HOMESTEAD PROPERTY REBATE (Sec. 18:29-1.1 to Sec. 18:29-2.1)
  38. CHAPTER 30 - RESERVED
  39. CHAPTER 31 - OFFICE OF CRIMINAL INVESTIGATION (Sec. 18:31-1.1 to Sec. 18:31-1.2)
  40. CHAPTER 32 - CONFERENCES AND APPEALS (Sec. 18:32-1.1 to Sec. 18:32-1.8)
  41. CHAPTER 33 - CLOSING AGREEMENTS AND COMPROMISES (Sec. 18:33-1.1 to Sec. 18:33-2.11)
  42. CHAPTER 34 - RESERVED
  43. CHAPTER 35 - NEW JERSEY GROSS INCOME TAX (Sec. 18:35-1.1 to Sec. 18:35-11.6)
  44. CHAPTER 36 - RESERVED
  45. CHAPTER 37 - SPILL COMPENSATION AND CONTROL TAX (Sec. 18:37-1.1 to Subchapter 3 THROUGH 4)
  46. CHAPTER 38 - LITTER CONTROL FEE (Sec. 18:38-1.1 to Sec. 18:38-8.1)
  47. CHAPTER 39 - TAX AMNESTY-2018 (Sec. 18:39-1.1 to Sec. 18:39-1.8)
  48. CHAPTER 40 - DOMESTIC SECURITY FEE (Sec. 18:40-1.1 to Sec. 18:40-1.12)
  49. CHAPTER 41 - HISTORIC SITE REAL PROPERTY TAX EXEMPTIONS UNDER P.L. 2007, c. 157 (N.J.S.A. 54:4-3.52 et seq.) (Sec. 18:41-1.1 to Sec. 18:41-5.1)

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