{"id":"AGY-ST-UTILITIES-HOUSING-AG-082","kind":"order","level":"state","jurisdiction":"New Jersey (Legislature; Division of Taxation)","state":"NJ","metro":"","industry":"","agency":"ST-UTILITIES-HOUSING-AG","eco":"","issuer":"New Jersey Legislature; approved by Governor Philip D. Murphy","authority":"N.J. Const. art. IV, art. VIII","instrument":"P.L.2020, Chapter 19","title":"An Act mitigating the fiscal impact of the COVID-19 pandemic (automatic extension of gross income tax and corporation business tax filing and payment deadlines to July 15, 2020; extension of assessment limitations; fiscal-year change)","dateIssued":"2020-04-14","effective":"2020-04-14 (immediately)","end":"July 15, 2020 (extended due date); limitations on assessment extended 90 days after the end of the EO 103 emergency; State fiscal year 2020 extended to September 30, 2020","startDate":"2020-04-14","endDate":"2020-07-15","quarters":["2020Q2","2020Q3"],"types":["OTHER"],"addressees":["every taxpayer required to file gross income tax or corporation business tax returns or reports due April 15, 2020","the Director of the Division of Taxation"],"clause":"1. a. A taxpayer required to make and file an annual or quarterly return or report pursuant to the \u0027New Jersey Gross Income Tax Act,\u0027 N.J.S.54A:1-1 et seq., or the \u0027Corporation Business Tax Act (1945),\u0027 P.L.1945, c.162 (C.54:10A-1 et seq.), on an original due date of April 15, 2020, shall be granted by the Director of the Division of Taxation in the Department of the Treasury an automatic extension of time to file those returns or reports and to pay the tax due until July 15, 2020.... c. A taxpayer granted an automatic extension pursuant to subsection a. of this section shall not be subject to penalties or interest if the return or report is filed and the tax due is paid on or before July 15, 2020... 2. The statute of limitations to assess any tax pursuant to N.J.S.54A:9-4 and R.S.54:49-6 is hereby extended for 90 days after the conclusion of the state of emergency declared by the Governor pursuant to Executive Order No. 103 of 2020, or any extension thereof.","enforcement":"N.J.S.54:49-1 et seq. (State Uniform Tax Procedure Law) as modified","functions":["OF tax compliance of every New Jersey business and individual (context)","CS accounting clients\u0027 deadlines","OP cash management"],"notes":"Context instrument; note the legislature\u0027s finding in the title, \u0027mitigating the fiscal impact of the COVID-19 pandemic.\u0027","sourceUrl":"https://pub.njleg.gov/bills/2020/PL20/19_.PDF","snapshot":"","fileExists":true,"fileBytes":299345,"grade":"primary","character":"","description":"","collection":"AGY-ST-UTILITIES-HOUSING-AG","url":"/library/AGY-ST-UTILITIES-HOUSING-AG-082","exhibitUrl":"/exhibit/AGY-ST-UTILITIES-HOUSING-AG-082","citation":"New Jersey Legislature; approved by Governor Philip D. Murphy, P.L.2020, Chapter 19 (Apr. 14, 2020) (Ex. AGY-ST-UTILITIES-HOUSING-AG-082)","stateName":"New Jersey","related":[]}