New Jersey Code § 54:49-12.6

Division of Taxation fee for returned check
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54:49-12.6 Division of Taxation fee for returned check
41. The Director of the Division of Taxation may in the director's discretion charge a fee of $50 for each check, received for payment of any State tax or any penalty under the State Uniform Tax Procedure Law (R.S.54:48-1 et seq.), that is returned due to insufficient funds or as the result of a stop payment order.
L.2002,c.34,s.41.

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