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| Home > Statutes > USA New Jersey |
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USA Statutes : new_jersey
Title : TITLE 34 LABOR AND WORKMENS COMPENSATION
Chapter : 34:11-33
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34:11-33. Wages for services bestowed on property of manufacturers in hands of receivers
Whenever personal property of a manufacturer, distiller, brewer or producer of manufactured articles shall come into the possession of a receiver, any employee who has bestowed labor or services upon any of such personal property for which there is then due and owing to him wages, may apply to the court appointing such receiver for the payment of such wages. The court may proceed in a summary manner or otherwise, and shall determine the amount of wages that are due and unpaid, and direct the receiver forthwith to sell so much of such personal property as may be necessary to pay such wages to such employees in preference to any other creditors and without delay.
Amended by L.1953, c. 33, p. 589, s. 37.
34:11-33.1. Income or wage tax advantages for New Jersey residents with income from other jurisdictions; legislative findings
It is hereby found that residents of this State with income taxable in the State of New York heretofore have been allowed only limited itemized deductions, as compared with residents of the State of New York, in the computation of income taxable by the State of New York; that by chapter 68 of the laws of New York of 1961, approved March 1, 1961, the State of New York altered this discriminatory feature of its laws by authorizing residents of the State of New Jersey to claim all or part of all types of itemized deductions available to residents of the State of New York; but that said chapter 68 provided that residents of the State of New Jersey may claim such additional itemized deductions only if the State of New Jersey shall have authorized certain withholding of taxes by employers in New Jersey who employ residents of New York and shall have entered into an agreement with the State of New York to provide to it certain information concerning its residents who are employed in the State of New Jersey, to aid in the collection of the income tax from such residents. It being the desire of the Legislature to authorize the steps necessary to secure for its residents the benefits of said chapter 68, and such other tax benefits as may be or become available by virtue of other laws of the State of New York or other jurisdictions, this act is enacted to authorize compliance with the conditions so prescribed by the State of New York and with other similar conditions prescribed by such other laws.
L.1961, c. 10, p. 29, s. 1.
34:11-33.2. Definitions
In this act, unless the context otherwise indicates,
(a) ~Tax advantage~ refers to income or wage taxes, and means (1) a less inclusive definition of taxable income or wages, (2) a lower rate of tax, (3) a greater number of or amount of available exemptions, or (4) a greater number or amount of available deductions, or any of the foregoing, and
(b) ~Foreign taxing jurisdiction~ or ~jurisdiction~ means a sister State or any municipality or other subdivision of a sister State which imposes a tax on the income or wages of residents of this State from sources within such jurisdiction.
L.1961, c. 10, p. 30, s. 2.
34:11-33.3. Authority to enter into agreement with other jurisdiction; declaration of determination
If the State Treasurer shall determine, as evidenced by a declaration filed in the office of the Secretary of State, that (a) the laws of a foreign taxing jurisdiction offer a tax advantage to residents of this State contingent in whole or in part upon the existence of an agreement between that jurisdiction and this State under which this State will furnish to that jurisdiction, or agency thereof, information in regard to names and addresses, in that jurisdiction, of such categories of residents of that jurisdiction employed in this State as shall be specified by that jurisdiction, or agency thereof, and that (b) compliance with the prerequisites to securing such tax advantage is within the authority of this State under this act and will not, in the judgment of the State Treasurer, be unduly burdensome in comparison to the advantage to be derived; then, upon the filing of such declaration of determination, the Division of Taxation in the Department of the Treasury, on behalf of this State, shall enter into such agreement with that jurisdiction.
L.1961, c. 10, p. 30, s. 3.
34:11-33.4. Furnishing of required information to other jurisdiction; powers and duties of division of taxation
If an agreement with a foreign taxing jurisdiction is in force pursuant to section 3 hereof, the Division of Taxation shall ascertain, from any source available to it, such information as may be required to be furnished to such jurisdiction under or by virtue of the terms of the agreement, and shall furnish that information to such jurisdiction in compliance with said agreement. The division is authorized, to the extent necessary to comply with the terms of said agreement, to adopt and enforce rules and regulations requiring employers within this State to furnish the division with information in regard to names and addresses, in such jurisdiction, of persons employed by them who reside in such jurisdiction. The division, by such rules and regulations, may provide that any employer who fails to furnish the required information within the time prescribed by the division, shall, unless the employer shall establish to the satisfaction of the division that such failure was in good faith and was not willful, be liable to a penalty, with respect to each such name and address not reported, of $1.00 for each calendar month or fraction thereof that the information was withheld; provided, nevertheless, that the amount of such penalties which may be assessed against a single employer shall not exceed $1,000.00 for any calendar year. Such penalty shall be recoverable under the provisions of the Penalty Enforcement Law.
L.1961, c. 10, p. 31, s. 4.
34:11-33.5. Reimbursement for expenses incurred or paid by New Jersey; termination of agreement
An agreement under section 3, hereof, may provide for payment or reimbursement by the foreign taxing jurisdiction, if authorized by the laws of such jurisdiction, of expenses incurred or paid by the State of New Jersey in the performance of such agreement. Such agreement may also provide for its termination by the State Treasurer of this State.
L.1961, c. 10, p. 31, s. 5.
34:11-33.6. Withholding of tax from salary or wages of employees subject to tax of other jurisdiction
Any person, firm, association, partnership or corporation employing 1 or more persons in this State who are residents of a foreign taxing jurisdiction which is a party to an agreement in force under section 3, hereof, may, for each pay period, deduct and withhold an amount, computed as hereinafter provided, from the salary or wages of an employee who resides in such jurisdiction and whose salary or wages are subject to the income or wage tax of such jurisdiction, for the purpose of crediting such amount on account of such income or wage tax due or to become due from such employee to such jurisdiction. Such amount shall be computed in such a manner as to result, so far as practicable, in withholding from the employee@s salary or wages during each calendar year an amount substantially equivalent to the tax reasonably estimated to be or become due from such employee to such jurisdiction as taxes upon his wages or the income of his wages from such employer during such calendar year. Amounts so deducted and withheld shall be held as a trust fund for payment to such jurisdiction. The method of determining the amount to be deducted and withheld, and the time and manner of payment over to such jurisdiction, may be further prescribed by rules and regulations of the Division of Taxation. For each pay period during which any deduction or withholding is so made, the employer shall furnish to such jurisdiction a statement of the name, place of residence, amount of salary or wages earned by, and amount of salary or wages so deducted or withheld from, such employee.
L.1961, c. 10, p. 31, s. 6.
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