There Is a Newer Version of the New Jersey Revised Statutes
  1. 2023 N.J. Rev. Stat.
  2. 2022 N.J. Rev. Stat.
  3. 2021 N.J. Rev. Stat.
  4. 2013 N.J. Rev. Stat. (here)
  5. View All Versions
View Our Newest Version Here

2013 New Jersey Revised Statutes
Title 54 - TAXATION
Section 54:29A-49 - Payment pending litigation; credits


NJ Rev Stat § 54:29A-49 (2013) What's This?

54:29A-49. Payment pending litigation; credits
Any taxpayer may pay the amount of an assessment into the State treasury, notwithstanding litigation may be pending as to the validity of the whole or any part of said tax, and if it shall be determined in any litigation that the whole or any part of the tax so paid has been unlawfully assessed or imposed, the State Treasurer shall give credit for such overpayment to the taxpayer so paying, upon the taxes next legally levied and payable into the State treasury subsequent to the determination of any such litigation.

L.1941, c. 291, p. 790, s. 49.


Disclaimer: These codes may not be the most recent version. New Jersey may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.

This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.