SENATE, No. 1808

STATE OF NEW JERSEY

INTRODUCED JANUARY 23, 1997

By Senator SCOTT

An Act requiring the inclusion of paid advertisement in the gross income tax return booklet, 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) (a) The State Treasurer shall solicit bids, by whatever means deemed appropriate, for the placement of an advertisement by a successful bidder within the gross income tax return booklet printed by the Division of Taxation for distribution to taxpayers, beginning with the booklets for the 1997 tax year filing and then each tax year thereafter. Only bids submitted for the advertisement of a commercial product or service shall be eligible for consideration. One successful bidder shall be selected by the State Treasurer annually and the successful bidder shall submit to the State Treasurer one advertisement for placement within the booklet on a full page on one side of a page only.

    (b) Each bidder shall include, as part of the bid, a sample of the format of the advertisement the bidder would submit for inclusion in the booklet. The Treasurer shall select the highest bidder whose sample of the advertisement meets the approval of the Treasurer, in consultation with the director, for format and suitability of the advertisement for inclusion in the booklet. The Treasurer shall have full discretionary authority to making a determination on the format and suitability.

    (c) The advertisement submitted by the successful bidder shall be printed within the booklet for that year, at a location selected by the director, after full payment of the bid price by the bidder to the State Treasurer.

    (d) There is established a special fund within the Department of Treasury into which the payment of a successful bidder shall be deposited upon receipt by the State Treasurer. The Legislature shall annually appropriate the money deposited into this fund to the Department of Treasury for use exclusively by the Division of Taxation for the costs of improving, enhancing, or expanding opportunities for the filing by taxpayers of gross income tax returns by telephone, electronic or other technological means and for the efficient processing of those returns by the division.

    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 State Treasurer to sell annually to the highest bidder a full page of advertisement for inclusion in the gross income tax return booklet printed and distributed by the Division of Taxation to taxpayers for each tax year, beginning with the booklet for the 1997 tax year. The format and suitability of the advertisement would be approved by the Treasurer as part of the selection of the successful bidder. Only bids for the advertisement of a commercial product or service would be eligible for consideration.

    Upon payment, the bid price would be deposited by the State Treasurer into a special fund and appropriated annually to the department for the costs of the Division of Taxation's improving, enhancing, and expanding the opportunities for the filing of gross income tax returns by telephone, electronic or other technological means and for the efficient processing of those returns by the division.

    The division is assiduously and successfully implementing new ways to make tax filing by taxpayers and the processing of those returns by the division faster and easier, with the result that taxpayers receive tax refunds more quickly than in the past while at the same time the division is saving considerable time and money on the printing and processing of returns. This bill will provide annual additional funding from a nontaxpayer source to support the division's efforts on behalf of taxpayers.

Requires inclusion of paid advertisement in gross income tax return booklet.