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Taxes & Fees - Statutory Citations

Alcoholic Beverage Tax 54:41-1 et seq
Atlantic City Casino Taxes & Fees 5:12-148.1 to 5:12-148.3
Atlantic City Luxury Tax 40:48-8-15 et seq.
54:32B-24.1 et seq.
Atlantic City Tourism Promotion Fee 40:48-8.45 et seq.
Cape May County Tourism Sales Tax 40:54D-1 to 10
Cigarette Tax 54:40A-1 et seq.
56:7-18 et seq.
Corporation Business Tax 54:10A-1 et seq.
Cosmetic Medical Procedures Gross Receipts Tax 54:32E-1 et seq.
Domestic Security Fee App.A:9-78
Estate and Inheritance Taxes:  
Estate 54:38-1 et seq.
Transfer Inheritance 54:33-1 et seq.
Fur Clothing Retail Gross Receipts Tax and Fur Clothing Use Tax 54:32G-1 et seq.
Gross Income Tax 54A:1-1 et seq.
Hotel/Motel Occupancy Fee/Municipal Occupancy Tax 54:32D-1 et seq.
Inheritance and Estate Taxes:  
Transfer Inheritance 54:33-1 et seq.
Estate 54:38-1 et seq.
Insurance Premiums Tax 54:16-1 et seq.
54:16A-1 et seq.
54:17-4 et seq.
54:18A-1 et seq.
Landfill Closure and Contingency Tax 13:1E-100 et seq.
Litter Control Fee 13:1E-213 et seq.
Local Property Tax 54:4-1 et seq.
Luxury and Fuel-Inefficient Vehicle Surcharge  
Motor Fuels Tax 54:39-1 et seq.
Motor Vehicle Tire Fee 54:32F-1 et seq
9-1-1 System and Emergency Response Assessment 52:17C-17 et seq.
Nursing Home Assessment 26:2H-92 et seq.
Petroleum Products Gross Receipts Tax 54:15B-1 et seq.
Public Community Water System Tax 58:12A-1 et seq.
Public Utility Taxes  

Railroad Franchise Tax and Railroad Property Tax

54:30A-49 et seq.

Railroad Franchise Tax

54:29A-1 et seq.

Railroad Property Tax

54:29A-1 et seq.
Realty Transfer Fee 46:15-5 et seq.
Recycling Tax 13:1E-96.2 et seq.
Sales and Use Tax 54:32B-1 et seq.
Sanitary Landfill Tax. 13:1E-100 et seq.
Spill Compensation and Control Tax 58:10-23.11 et seq.
Sports and Entertainment Facility Tax 34:1B-190
Tobacco Products Wholesale Sales and Use Tax 54:40B-1 to 14
Transitional Energy Facility Assessment 54:30A-100 et seq.
Uniform Transitional Utility Assessment 54:30A-114 et seq.

Last Updated: Tuesday, 09/28/10

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