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2018 New Jersey Revised Statutes
Title 54 - TAXATION
Chapter 35 - Date when tax due
- Section 54:35-1 - Date when tax due
- Section 54:35-2 - Tax, how payable; liability for nonpayment
- Section 54:35-3 - Delay in payment; penalty; reduction of penalty; interest; postponement as to estate of member of armed forces
- Section 54:35-4 - Bond required when payment delayed
- Section 54:35-4.1 - Death of person caused by wrongful act, neglect or default; compensation; failure to timely pay tax; interest and bond
- Section 54:35-5 - Lien of tax; duration
- Section 54:35-5.1 - Limitation of time for commencing proceedings to collect inheritance tax
- Section 54:35-5.2 - Effective date
- Section 54:35-6 - Deduction or collection of tax prior to distribution
- Section 54:35-7 - Sale of property to pay tax
- Section 54:35-8 - Payment of taxes collected by executor; receipt
- Section 54:35-9 - Statement of payment of or exemption from tax; issuance; record
- Section 54:35-10 - Refund of erroneous tax payment
- Section 54:35-10.1 - Applicability
- Section 54:35-11 - Refund when debts proved after legacies and distributive shares paid
- Section 54:35-12 - Notice of transfer of realty filed with tax commissioner
- Section 54:35-13 - Report of probate or grant of letters; penalty
- Section 54:35-14 - Search of records of Clerk of Superior Court or surrogate of county
- Section 54:35-15 - Action to compel payment of taxes
- Section 54:35-16 - Attorney general to prosecute action against tax delinquent
- Section 54:35-17 - Information as to property taxable; reward to informant
- Section 54:35-18 - Payment of reward to informant
- Section 54:35-19 - Transfer of assets
- Section 54:35-20 - Penalty for failure to notify or obtain consent of tax commissioner
- Section 54:35-21 - Transfer of stock of domestic corporation; notice and consent required; penalty
- Section 54:35-22 - Transfer of collateral; consent of tax commissioner
- Section 54:35-23 - Consents to transfer assets
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