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2021 New Jersey Revised Statutes
Title 54 - Taxation
Section 54:34-10 - Failure to testify before appraiser; penalty
Universal Citation:
NJ Rev Stat § 54:34-10 (2021)
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54:34-10. Failure to testify before appraiser; penalty
A person failing to attend before an appraiser after service of a subpoena, or refusing to give information concerning an estate, shall be liable to a penalty of two hundred dollars, to be recovered in an action at law by the state tax commissioner.
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