N.J.S.A. 54:49-12.6

Division of Taxation fee for returned check

54:49-12.6 Division of Taxation fee for returned check 41. The Director of the Division of Taxation may in the director's discretion charge a fee of $50 for each check, received for payment of any State tax or any penalty under the State Uniform Tax Procedure Law (R.S.54:48-1 et seq.), that is returned due to insufficient funds or as the result of a stop payment order. L.2002,c.34,s.41.

External source: View on Justia →

This is the verbatim text of N.J.S.A. 54:49-12.6, retrieved from the New Jersey Legislature's public statute corpus. Statutes are amended periodically — for the most current version, check the external source link above. Kyzer is not a law firm and this page is not legal advice.