New Jersey § 30:6d-46
Full text of New Jersey New Jersey Statutes § 30:6d-46, with citation guidance and answers to common questions.
§ 30:6d-46.
a. Beginning July 1, 1998, except as provided in subsection b. of this section, all ICF-MRs in the State shall annually pay an assessment of 5.8% annually of gross
revenue. This assessment shall be paid on a quarterly basis to the Director of the Division
of Revenue in the Department of the Treasury. The Director of the Division of Revenue, in consultation with the Director of the
Division of Taxation in the Department of the Treasury, shall establish appropriate
procedures and forms for the purpose of collecting and recording this assessment. The provisions of the State Uniform Tax Procedure Law, R.S.54:48-1 et seq. shall apply to the extent that its provisions, including the confidentiality, protest
and appeal provisions, are not inconsistent with the provisions of P.L.1998, c. 40 ( C.30:6D-43 et seq. ) . b. For the period January 1, 2008 through September 30, 2011, all ICF-MRs in the State
shall annually pay an assessment of 5.3% annually of gross revenue. This assessment shall be paid on a quarterly basis to the Director of the Division
of Revenue in the Department of the Treasury. The Director of the Division of Revenue, in consultation with the Director of the
Division of Taxation in the Department of the Treasury, shall establish appropriate
procedures and forms for the purpose of collecting and recording this assessment. The provisions of the State Uniform Tax Procedure Law, R.S.54:48-1 et seq. shall apply to the extent that its provisions, including the confidentiality, protest
and appeal provisions, are not inconsistent with the provisions of P.L.1998, c. 40 .
Frequently Asked Questions About New Jersey § 30:6d-46
What does New Jersey Statutes § 30:6d-46 cover?
Section 30:6d-46 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 § 30:6d-46?
A common citation format is "New Jersey Statutes § 30:6d-46" (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 § 30:6d-46 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.