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Bill > A1433


NJ A1433

NJ A1433
Allows gross income tax refunds to be credited against taxpayer's delinquent local property taxes.


summary

Introduced
01/14/2020
In Committee
01/14/2020
Crossed Over
Passed
Dead
01/11/2022

Introduced Session

2020-2021 Regular Session

Bill Summary

This bill allows gross income tax refunds to be credited against a taxpayer's delinquent local property taxes in the same manner as is currently allowed for homestead property tax rebates and credits claimed by delinquent property tax taxpayers.

AI Summary

This bill allows gross income tax refunds to be credited against a taxpayer's delinquent local property taxes in the same manner as is currently allowed for homestead property tax rebates and credits claimed by delinquent property tax payers. The bill clarifies that "refund of taxes pursuant to the 'New Jersey Gross Income Tax Act' (N.J.S.54A:1-1 et seq.)" or "refund" includes any interest allowed on a refund of an overpayment. The bill takes effect on July 1, 2010.

Committee Categories

Government Affairs

Sponsors (3)

Last Action

Introduced, Referred to Assembly State and Local Government Committee (on 01/14/2020)

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