There is a newer version of the New Jersey Revised Statutes
2016 New Jersey Revised Statutes
Title 54 - Taxation
Section 54:49-2 - Security For Payment Of Tax
NJ Rev Stat § 54:49-2 (2016) What's This?
54:49-2. Security for payment of tax
The commissioner may require a bond or other security satisfactory to him, for the payment of any taxes, interest, and penalties imposed pursuant to any state tax law or pursuant to this subtitle, when he shall find that the collection thereof may be prejudiced without such security.
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