New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 22 - PUBLIC UTILITY TAX - WATER AND SEWERAGE
Subchapter 12 - PAYMENT AND COLLECTION OF TAXES PAYABLE BY SEWERAGE AND WATER CORPORATIONS
Section 18:22-12.1 - Payment of tax; place and time
Universal Citation: NJ Admin Code 18:22-12.1
Current through Register Vol. 56, No. 6, March 18, 2024
(a) Each taxpayer, upon receipt of the tax statement prescribed in N.J.A.C. 18:22-11.7, shall be liable for the amount of taxes specified and shall pay such taxes in accordance with the schedule listed in (b) below.
(b) These taxes are payable in three installments as follows:
1. Thirty-five percent of the tax payable, or the total tax payable if the taxpayer so desires, no later than 15 days after the date of certification of the computation by the Director pursuant to N.J.A.C. 18:22-11.7.
2. Thirty-five percent of the tax payable on or before August 15 of the tax year; and
3. Thirty percent of the tax payable on or before November 15 of the tax year.
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