SENATE, No. 444

 

STATE OF NEW JERSEY

 

INTRODUCED JANUARY 18, 1996

 

 

By Senator KENNY

 

 

An Act authorizing the use of a verbal signature for taxpayers to certify their gross income tax returns, 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. Each return shall [carry a certificate signed] be certified by the taxpayer, in the form of a written signature or a spoken electromagnetic recording as may be determined by the director, [to the effect] that all statements contained therein are true, under the same penalties as for perjury committed. 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.

    Subject to regulations under this act, reasonable extensions of time for good cause shown, may be granted for not more than 6 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: N.J.S.54A:8-1)

 

    2. This act shall take effect immediately.

 

 

STATEMENT

 

    Under current law, taxpayers are required to certify the accuracy of gross income tax returns by signing their name under penalty of perjury. This signature represents the taxpayer's oath that the information contained in the tax return is accurate and that no intentional attempt has been made to defraud the State.

    At present, taxpayers can only certify the accuracy of a tax return by a written signature. This bill will give a recorded spoken certification equal legal status to a written signature, and will permit taxpayers to certify the accuracy of a tax return by making a recorded "verbal signature." By allowing a "verbal signature," this bill permits the Department of the Treasury to develop a program enabling taxpayers to file gross income tax returns over the telephone.

 

 

 

Authorizes use of a "verbal signature" for taxpayers to certify their gross income tax returns.