N.J. Admin. Code § 13:69L-1.4
Current through Register Vol. 56, No. 21, November 4, 2024
Section 13:69L-1.4 - Tax payer(a) The obligation to file returns and reports and to pay the gross revenue tax, the Internet gaming gross revenue tax, the casino sports wagering gross revenue tax, the racetrack sports wagering gross revenue tax, the casino online sports wagering gross revenue tax, the racetrack online sports wagering gross revenue tax, and any investment alternative taxes shall be upon the casino or racetrack licensee who shall be primarily liable therefor. In the event of a transfer of operations to a different casino operator, the transferor-operator will be obligated to file a return and to pay all taxes based upon the revenues derived by the said transferor during the tax year in which the transfer occurred. The appointment of a conservator under the Act shall not be deemed a transfer to a different casino operator but, for the duration of the conservatorship, the conservator shall file all returns and pay all taxes on behalf of the former or suspended casino licensee who shall remain primarily liable therefor.(b) In accordance with section 82 of the Act, each casino licensee which is a party to either a casino management agreement or a lease with the casino operator, shall be individually and severally liable for any acts, omissions and violations by the casino operator regarding the taxation obligations imposed by the Act regardless of actual knowledge of such act, omission or violation and notwithstanding any provision of such agreement or lease to the contrary.(c) In the event of a sale or other transfer by the casino operator of its interest in the licensed premises to another casino licensee, the transferee shall be liable for any default by the former casino operator in its taxation obligations with respect to the licensed premises. The liability of the transferee shall not, however, release any other party from potential liability.(d) Nothing in this section shall be construed to limit the authority of the Division of Taxation or the Division to enforce any tax obligation by way of a lien against the property of a taxpayer or otherwise as provided by the "State Tax Uniform Procedure Law," Subtitle 9 of Title 54 of the Revised Statutes, by the Act or by any other applicable law.N.J. Admin. Code § 13:69L-1.4
Amended by 50 N.J.R. 1652(a), effective 7/16/2018Amended by 51 N.J.R. 1514(b), effective 10/7/2019