# N.J. Stat. § 54A:7-5: Liability for withheld taxes

> New Jersey · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_NJ_T54A_C7_S7-5

## Section

- **Citation:** N.J. Stat. § 54A:7-5
- **Heading:** Liability for withheld taxes
- **Jurisdiction:** New Jersey
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** NJ Code / Title 54A / Chapter 7 / Section 7-5

## Text

54A:7-5. Liability for withheld taxes. Every employer or payor of pension or annuity required to deduct and withhold tax under this act is hereby made liable for such tax. For purposes of assessment and collection, any amount required to be withheld and paid over to the director, and any additions to tax, penalties and interest with respect thereto, shall be considered the tax of the employer or payor. Any amount of tax actually deducted and withheld under this act shall be held to be a special fund in trust for the director. No employee or pension or annuity recipient shall have any right of action against an employer or payor of a pension or annuity in respect to any moneys deducted and withheld from the wages or pension or annuity and paid over to the director in compliance or in intended compliance with this act. L.1976, c.47, s.54A:7-5; amended 1989,c.328,s.5.

## Nearby sections

- [N.J. Stat. § 54A:7-1 Requirement of withholding tax from wages.](https://www.frixlaw.com/law-library/statutes/STATE_NJ_T54A_C7_S7-1.md)
- [N.J. Stat. § 54A:7-1.1 Voluntary withholding from pensions and annuities](https://www.frixlaw.com/law-library/statutes/STATE_NJ_T54A_C7_S7-1.1.md)
- [N.J. Stat. § 54A:7-1.2 Entities making payments to unincorporated contractors, 7 percent withholding; exceptions; definitions.](https://www.frixlaw.com/law-library/statutes/STATE_NJ_T54A_C7_S7-1.2.md)
- [N.J. Stat. § 54A:7-2 Information statement for employee or recipient of other payments, earned income credit.](https://www.frixlaw.com/law-library/statutes/STATE_NJ_T54A_C7_S7-2.md)
- [N.J. Stat. § 54A:7-3 Credit for tax withheld](https://www.frixlaw.com/law-library/statutes/STATE_NJ_T54A_C7_S7-3.md)
- [N.J. Stat. § 54A:7-4 Employer's or other payor's return and payment of withheld taxes](https://www.frixlaw.com/law-library/statutes/STATE_NJ_T54A_C7_S7-4.md)
- [N.J. Stat. § 54A:7-5 Liability for withheld taxes](https://www.frixlaw.com/law-library/statutes/STATE_NJ_T54A_C7_S7-5.md)
- [N.J. Stat. § 54A:7-6 Failure to withhold](https://www.frixlaw.com/law-library/statutes/STATE_NJ_T54A_C7_S7-6.md)
- [N.J. Stat. § 54A:7-7 Filing annual reconciliation of tax withheld](https://www.frixlaw.com/law-library/statutes/STATE_NJ_T54A_C7_S7-7.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_NJ_T54A_C7_S7-5. Check the current official text before relying on it. Not legal advice.