New Jersey § 54:4-13
Full text of New Jersey New Jersey Statutes § 54:4-13, with citation guidance and answers to common questions.
§ 54:4-13.
(a). If any taxpayer shall refuse or neglect to file a return as required by this
chapter, the assessor shall value the taxable personal property of such taxpayer at
such amount as he may, from any information in his possession or available to him,
reasonably determine to be the taxable value at which such property is assessable. (b). Any taxpayer who fails or neglects to file a return within the time prescribed
by this chapter or who shall file a willfully false or fraudulent return, shall be
assessed a penalty of $2.00 per day for each day of delinquency, provided that the
total penalty shall not exceed $350.00 and, provided, further, that in the case of
a taxpayer whose business personal property, at cost, does not exceed $25,000.00,
there shall be imposed in lieu of such a penalty the appropriate penalty listed below: $10.00 where the delinquency does not exceed 30 days; $20.00 where the delinquency exceeds 30 days but does not exceed 60 days; $30.00 where the delinquency exceeds 60 days but does not exceed 90 days; $25.00 for each additional 30 days in excess of 90 days, provided that in no event
shall the total penalty for such taxpayer exceed $100.00. (c). In addition to the penalty imposed under subsection (b) of this section, any
taxpayer who shall fail to file a return on or before September 1, or who shall file
a willfully false or fraudulent return shall be subject to a further penalty of a
sum equivalent to 25% of the amount of the tax determined to be due. (d). The penalties imposed under subsections (b) and (c) of this section shall be
added to and become part of the tax and shall be enforceable and collectible in the
same manner as the tax or pursuant to the penalty enforcement law (chapter 58 of Title
2A of the New Jersey Statutes) in a summary manner. Such penalties shall be assessed by the assessor and be payable to and recoverable
by the tax collector of the taxing district. (e). The assessor, upon written request made on or before July 1, may extend the time
to file the tax return to a date not later than September 1.
Frequently Asked Questions About New Jersey § 54:4-13
What does New Jersey Statutes § 54:4-13 cover?
Section 54:4-13 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 § 54:4-13?
A common citation format is "New Jersey Statutes § 54:4-13" (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 § 54:4-13 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.