New Jersey § 54a:7-5
Full text of New Jersey New Jersey Statutes § 54a:7-5, with citation guidance and answers to common questions.
§ 54a:7-5.
Liability for withheld taxes. Every employer or payor of pension or annuity required to deduct and withhold tax under this act is hereby made liable for such
tax. For purposes of assessment and collection, any amount required to be withheld and
paid over to the director, and any additions to tax, penalties and interest with respect
thereto, shall be considered the tax of the employer or payor. Any amount of tax actually deducted and withheld under this act shall be held to
be a special fund in trust for the director. No employee or pension or annuity recipient shall have any right of action against an employer or payor of a pension or annuity in respect to any moneys deducted and withheld from the wages or pension or annuity and paid over to the director in compliance or in intended compliance with this act.
Frequently Asked Questions About New Jersey § 54a:7-5
What does New Jersey Statutes § 54a:7-5 cover?
Section 54a:7-5 is part of the New Jersey Statutes, the codified statutory law of New Jersey. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite New Jersey § 54a:7-5?
A common citation format is "New Jersey Statutes § 54a:7-5" (New Jersey). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of New Jersey law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the New Jersey official source linked on this page or consult a licensed New Jersey attorney.
How does New Jersey § 54a:7-5 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in New Jersey can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in New Jersey.