ASSEMBLY, No. 2078

 

STATE OF NEW JERSEY

 

INTRODUCED JUNE 3, 1996

 

 

By Assemblymen WISNIEWSKI, LANCE and Garcia

 

 

An Act requiring that certain gross income tax return booklet mailings be replaced by postcard notices, amending N.J.S.54A:8-1.

 

    Be It Enacted by the Senate and General Assembly of the State of New Jersey:

 

    1. N.J.S.54A:8-1 is amended to read as follows:

    54A:8-1. Payment of tax; returns; extension of time. With respect to each taxpayer, the tax imposed by this act shall be due and payable annually, hereafter, in the manner provided in this section:

    a. Every taxpayer shall annually pay the tax imposed by this act with respect to all or any part of each of his fiscal or calendar accounting years beginning on and after July 1, 1976, to be computed as in this act provided, for such fiscal or calendar accounting year or part thereof, on a return which shall be filed, in the case of a taxpayer reporting on a calendar year basis, on or before April 15 following the close of such calendar year, or, in the case of a taxpayer reporting on a fiscal year basis, on or before the fifteenth day of the fourth month following the close of such fiscal year, and the full amount of the tax shall be due and payable on or before the date prescribed herein for the filing of the return.

    In the case of a taxable year which ends on or after July 1, 1976, and prior to December 31, 1976, an income tax return for such taxable year shall be filed on or before April 15, 1977.

    b. (1) Each return shall carry a signature by the taxpayer certifying that all statements contained therein are true, under the same penalties as for perjury committed. The director is authorized to promulgate regulations and procedures setting forth the manner in which a taxpayer may satisfy the signature requirement.

    (2) Blank forms of return shall be furnished on application, but failure to secure the form shall not relieve any taxpayer of the obligation of making any return herein required. Subject to regulations under this act and in such form as may be indicated thereby, taxpayers whose net income taxable under this act is or may be subject to tax under a similar law of another jurisdiction may be permitted to file a simple, short form return attached to a copy of his return as filed or about to be filed by him in such other jurisdiction.

    (3) The director shall institute a program of printing and postage cost reduction by discontinuing the automatic mailing of gross income tax return booklets to taxpayers who, for the prior taxable year's liability, had their return prepared by a paid preparer; such taxpayer's shall instead be mailed a postcard notice reminding them of their obligation to file a return and pay taxes, to which postcard shall be affixed a precoded address label for the taxpayer to attach to the return for the taxable year just ended.            

    c.    Subject to regulations under this act, reasonable extensions of time for good cause shown, may be granted for not more than six months unless exceptional circumstances justify a longer period, within which returns may be filed.

    In addition, persons in active service with the Armed Forces of the United States, who may be prevented by distance or injury or hospitalization arising out of such service, may be allowed such extension of time for the filing of returns, without interest or penalty, as may be fixed by regulations under this act.

(cf: P.L.1996, c.10, s.1)

 

    2. This act shall take effect immediately.

 

 

STATEMENT

 

    This bill requires the Director of the Division of Taxation to institute a cost savings program by discontinuing the automatic mailing of gross income tax return booklets to taxpayers who had their returns prepared by a paid preparer. Paid preparers usually use their own forms (printed in compliance with State standards) for the preparation of returns for their clients, and their clients just throw away the tax return booklets they are mailed. Taxpayers who use paid preparers usually continue to use paid preparers in subsequent years.

    This bill requires the director to mail reminder postcards to taxpayers who used paid gross income tax return preparers in the prior year. The postcard would include a preaddressed label for a paid preparer to affix to a taxpayer's completed return. By eliminating the printing and mailing of unnecessary gross income tax booklets, this bill will reduce State printing costs, State postage costs and waste disposal costs.


                              

Requires certain gross income tax return booklet mailings be replaced by postcard notice.