New Jersey § 54a:9-11
Full text of New Jersey New Jersey Statutes § 54a:9-11, with citation guidance and answers to common questions.
§ 54a:9-11.
(a) Timely mailing. If any claim, statement, notice, petition, or other document (including to the extent
authorized by the director, a return or a declaration of estimated tax) required to
be filed within a prescribed period or on or before a prescribed date under authority
of any provision of this act is, after such period or such date, delivered by United
States mail to the director, bureau, office, officer or person with which or with
whom such document is required to be filed, the date of the United States postmark
stamped on the envelope shall be deemed to be the date of delivery. This subsection shall apply only if the postmark date falls within the prescribed
period or on or before the prescribed date for the filing of such document, determined
with regard to any extension granted for such filing, and only if such document was
deposited in the mail, postage prepaid, properly addressed to the director, bureau,
office, officer or person with which or with whom the document is required to be filed. If any document is sent by United States registered mail, such registration shall
be prima facie evidence that such document was delivered to the director, bureau,
office, officer or person to which or to whom addressed. To the extent that the director shall prescribe by regulation, certified mail may
be used in lieu of registered mail under this section. This subsection shall apply to the case of postmarks not made by the United States
Post Office only if and to the extent provided by regulations of the director. (b) Last known address. For purposes of this act, a taxpayer's last known address shall be the address given
in the last return filed by him, unless subsequently to the filing of such return
the taxpayer shall have notified the director of a change of address. (c) Last day a Saturday, Sunday or legal holiday. When the last day prescribed under authority of this act (including any extension
of time) for performing any act falls on Saturday, Sunday, or a legal holiday in the
State of New Jersey, the performance of such act shall be considered timely if it
is performed on the next succeeding day which is not a Saturday, Sunday or a legal
holiday.
Frequently Asked Questions About New Jersey § 54a:9-11
What does New Jersey Statutes § 54a:9-11 cover?
Section 54a:9-11 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:9-11?
A common citation format is "New Jersey Statutes § 54a:9-11" (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:9-11 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.