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.
New Jersey Legal Code