50% of assessment for civil fraud

N.J. Stat. § 54:49-9.1
in effect
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If any part of an assessment is due to civil fraud, there shall be added to the tax an amount equal to 50% of the assessment. This amount shall be in lieu of any other additions to the tax imposed by R.S. 54:49-4 and R.S. 54:49-9. L. 1987, c. 76, s. 60.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://www.njleg.state.nj.us/legislative-activity/statutesFetched: 10/17/2026
N.J. Stat. § 54:49-9.1 — 50% of assessment for civil fraud | New Jersey Statutes (Aug. 2026 snapshot) | Corpus