# N.J. Stat. § 54A:7-6: Failure to withhold

> New Jersey · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_NJ_T54A_C7_S7-6

## Section

- **Citation:** N.J. Stat. § 54A:7-6
- **Heading:** Failure to withhold
- **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 7-6

## Text

54A:7-6. Failure to withhold. If an employer or payor of a pension or annuity fails to deduct and withhold tax as required, and thereafter the tax against which such tax may be credited is paid, the tax so required to be deducted and withheld shall not be collected from the employer or payor, but the employer or payor shall not be relieved from liability for any penalties, interest, or additions to the tax otherwise applicable in respect of such failure to deduct and withhold. L.1976, c.47, s.54A:7-6; amended 1989,c.328,s.6.

## 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_S7-6. Check the current official text before relying on it. Not legal advice.