53:2-31 Payment of assessment.

26. a. (1) Every person subject to the payment of any assessment under the provisions of section 25 of P.L.2017, c.324 (C.53:2-30) shall file on or before the 15th day of the first month of each calendar quarter-year a separate return, together with the payment of the assessment due, for the preceding calendar quarter-year during which any payroll payments were made to longshoremen, pier superintendents, hiring agents, or port watchmen for work performed by those employees within the port of New York district in this State. Returns covering the amount of assessment payable shall be filed with the division on forms to be furnished for that purpose and shall contain data, information, or matter as the division may require to be included therein. The division may grant a reasonable extension of time for filing returns, or for the payment of assessment, whenever good cause exists. Every return shall have annexed thereto a certification to the effect that the statements contained therein are true.

(2) Every person subject to the payment of assessment hereunder shall keep an accurate record of that person's employment of longshoremen, pier superintendents, hiring agents, or port watchmen, which shall show the amount of compensation paid and other information as the division may require. Those records shall be preserved for a period of three years and be open for inspection at reasonable times. The division may consent to the destruction of the records at any time after that period or may require that they be kept longer, but not in excess of six years.

(3) (a) The division shall audit and determine the amount of assessment due from the return filed and such other information as is available to it. Whenever a deficiency in payment of the assessment is determined, the division shall give notice of the determination to the person liable therefor. The determination shall finally and conclusively fix the amount due, unless the person against whom the assessment is assessed shall, within 30 days after the giving of notice of the determination, apply in writing to the division for a hearing, or unless the division on its own motion shall reduce the assessment. After the hearing, the division shall give notice of its decision to the person liable therefor. A determination of the division under this section shall be subject to judicial review, if application for that review is made within 30 days after the giving of notice of the decision. Any determination under this section shall be made within five years from the time the return was filed and if no return was filed, the determination may be made at any time.

(b) Any notice authorized or required under this section may be given by mailing the notice to the person for whom it is intended at the last address that the person shall have given to the division, or in the last return filed with the division under this section, or, if a return has not been filed, then to an address as may be obtainable. The mailing of the notice shall be presumptive evidence of the receipt of it by the person to whom the notice is addressed. Any period of time, which is determined for the giving of notice shall commence to run from the date of mailing of the notice.

(4) Whenever any person shall fail to pay, within the time limited herein, any assessment which the person is required to pay to the division under the provisions of this section, the division may enforce payment of the assessment by civil action for the amount of the assessment with interest and penalties.

(5) The employment by a nonresident of a longshoreman, or a licensed pier superintendent, hiring agent, or port watchman in this State or the designation by a nonresident of a longshoreman, pier superintendent, hiring agent, or port watchman to perform work in this State shall be deemed equivalent to an appointment by the nonresident of the Secretary of State to be the nonresident's true and lawful attorney upon whom may be served the process in any action or proceeding against the nonresident growing out of any liability for assessments, penalties, or interest, and a consent that any process against the nonresident which is served shall be of the same legal force and validity as if served personally within the State and within the territorial jurisdiction of the court from which the process issues. Service of process within the State shall be made by either:

(a) personally delivering to and leaving with the Secretary of State duplicate copies thereof at the office of the Department of State, in which event the Secretary of State shall forthwith send by registered mail one of the copies to the person at the last address designated by the person to the division for any purpose under this section or in the last return filed by the person under this section with the division or as shown on the records of the division, or if no return has been filed, at the person's last known office address within or outside of the State; or

(b) personally delivering to and leaving with the Secretary of State a copy thereof at the office of the Department of State and by delivering a copy thereof to the person, personally outside of the State. Proof of personal service outside of the State shall be filed with the clerk of the court in which the process is pending within 30 days after that service and the service shall be deemed complete 10 days after proof thereof is filed. (6) Whenever the division shall determine that any monies received as assessments were paid in error, it may cause the same to be refunded, provided an application therefor is filed with the division within two years from the time the erroneous payment was made.

(7) In addition to any other powers authorized hereunder, the division shall have power to make reasonable rules and regulations, pursuant to the provisions of the "Administrative Procedure Act," P.L.1968, c.410 (C.52:14B-1 et seq.), to effectuate the purposes of this section.

(8) Any person who shall willfully fail to pay any assessment due hereunder shall be assessed interest at a rate of one percent per month on the amount due and unpaid and penalties of five percent of the amount due for each 30 days or part thereof that the assessment remains unpaid. The division may, for good cause shown, abate all or part of that penalty.

(9) Any person who shall willfully furnish false or fraudulent information or shall willfully fail to furnish pertinent information, as required, with respect to the amount of assessment due, shall be guilty of a disorderly persons offense.

(10) All funds of the division received as payment of any assessment or penalty under this section shall be deposited with the State Treasurer. The State Treasurer may require that all deposits be secured by obligations of the United States or of the State of New Jersey of a market value equal at all times to the amount of the deposits, and all banks and trust companies are authorized to give security for the deposits.

(11) The accounts, books, and records of the division related to the purposes established pursuant to P.L.2017, c.324 (C.32:23-229 et al.), including its receipts, disbursements, contracts, leases, investments, and any other matters relating to its financial standing shall be examined and audited annually by independent auditors to be retained for such purpose by the division.

b. The division shall reimburse the State Treasurer for any funds advanced to the division exclusive of sums appropriated pursuant to section 25 of P.L.2017, c.324 (C.53:2-30).

L.2017, c.324, s.26.