Instructions For Completing 2011 City Of Newark Payroll Tax Form (Page 3 of 3) in pdf

Instructions For Completing 2011 City Of Newark Payroll Tax Form Page 3

ADDITfONALINFORMATION

Who is excluded for filling?

The following organizations are not required to file:

a. The government of the United States.

b. The State of New Jersey or a county, municipality, school district or special district of

the state.

c. An interstate government agency

d. An agency or instrumentality of any entity enumerated in a, b or c above.

e. Any insurance company formed by authority of anther state or foreign country, subject

to the provisions of New Jersey statues annotated N.J.S.A.14:32-15.

When are forms filed?

The quarterly PaYtroli Tax submitted the last day of the month following the end of the calendar

quarter (April 30

July 31

October 31

January 15

)

"Payroll" Defined

"Payroll" means an amount equal to the total remuneration paid by an employer to employees,

which is subject to withholding by the employer for Federal income tax purposes for services, other

than domestic services in a private residence. The Employer is responsible for the Payroll Tax.

Appeals

Any aggrieved employer may, within ninety (90) days after the mailing of any final notice regarding

a decision, order, finding assessment, or action of the Director, appeal to the tax court in

accordance with the provisions of the State Tax Uniform Procedure Law, N.J.S.A. 54:48-1 et seq.

by filing a petition of appeal and upon payment of the amount stated by the Director to be due.

The appeal provided by this section shall be the exclusive remedy available to any employer for

review of a final decision of the Director in respect to a determination of liability for the tax imposed

by this chapter. If no such appeal is filed on a timely basis, the aggrieved party waives his right to

contest any element of the Director's adjudication, and that party's failure to challenge the same

will be construed as an admission by that party as to the propriety of the Director's decision. No

hearing or appeal will operate to suspend the accrual of penalty and interest from the date the tax

was due to the date it is actual paid.

Amended Quarterly Pavroll Tax Returns

An Amendment of a prior return (form PY -1 3) must be used for reporting changes to lines 1

through 7 on a Payroll Tax Return previously submitted. The necessary forms are available

upon request.

Instructions For Completing 2011 City Of Newark Payroll Tax Form Page 3