P.L.2020, Chapter 19

The record

Jurisdiction

New Jersey (Legislature; Division of Taxation) · New Jersey

Level

State

Authority

N.J. Const. art. IV, art. VIII

Issued

2020-04-14 Apr. 14, 2020

Effective

2020-04-14 (immediately) (read as 2020-04-14)

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 (read as 2020-07-15)

In force

Apr. 14, 2020 to July 15, 2020

Quarters

2020 Q22020 Q3

2020 Q22020 Q32020 Q42021 Q12021 Q22021 Q3

Limitation 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

Functions reached

• OF tax compliance of every New Jersey business and individual (context)
• CS accounting clients' deadlines
• OP cash management

Collection

State utilities, housing and agriculture agencies AGY-ST-UTILITIES-HOUSING-AG

Operative words

1. a. A taxpayer required to make and file an annual or quarterly return or report pursuant to the 'New Jersey Gross Income Tax Act,' N.J.S.54A:1-1 et seq., or the 'Corporation Business Tax Act (1945),' 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

Notes