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Terms Used In New Jersey Statutes 54:39-136

  • person: includes corporations, companies, associations, societies, firms, partnerships and joint stock companies as well as individuals, unless restricted by the context to an individual as distinguished from a corporate entity or specifically restricted to one or some of the above enumerated synonyms and, when used to designate the owner of property which may be the subject of an offense, includes this State, the United States, any other State of the United States as defined infra and any foreign country or government lawfully owning or possessing property within this State. See New Jersey Statutes 1:1-2
  • State: extends to and includes any State, territory or possession of the United States, the District of Columbia and the Canal Zone. See New Jersey Statutes 1:1-2
36. a. A license required by P.L.2010, c.22 (C. 54:39-101 et al.) may be suspended or revoked by the director for a violation of any of the provisions of P.L.2010, c.22 (C. 54:39-101 et al.), or on other reasonable grounds, after five days’ notice of and hearing on such proposed revocation or suspension conducted pursuant to the “Administrative Procedure Act,” P.L.1968, c.410 (C. 52:14B-1 et seq.). Upon receipt of a written request from the holder of any license issued pursuant to the provisions of P.L.2010, c.22 (C. 54:39-101 et al.), the director may cancel a license effective as soon thereafter as it has been determined that all tax, fines, penalties and interest properly owing to the State have been paid. If the director finds that a person to whom a license has been issued is no longer engaged in the business for which the license was issued, the director may cancel that license by providing reasonable notice of the intent to cancel by mail to the last known address of such person. If a license is cancelled, the license certificate previously issued shall be surrendered to the director.

b. A person who fails to file any report required by P.L.2010, c.22 (C. 54:39-101 et al.) and for which a penalty is not otherwise set forth in P.L.2010, c.22 (C. 54:39-101 et al.), shall be liable for the penalties determined pursuant to R.S.54:49-4.

c. A person shall not engage in any business activity in this State for which a license is required by P.L.2010, c.22 (C. 54:39-101 et al.) unless the person first obtains the license. A person who negligently violates this section is subject to a civil penalty in the amount of $1,000.

d. A supplier, permissive supplier, or distributor who knowingly fails to precollect or timely remit tax otherwise required to be paid over to the director pursuant to P.L.2010, c.22 (C. 54:39-101 et al.), or pursuant to a tax precollection agreement pursuant to P.L.2010, c.22 (C. 54:39-101 et al.), shall be liable for the uncollected tax plus any penalties determined pursuant to R.S.54:49-4.

L.2010, c.22, s.36.

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