N.J. Stat. § 54:29A-55

Current through L. 2024, c. 62.
Section 54:29A-55 - Tax a debt; preference

The taxes imposed by this act or heretofore imposed shall be and remain a debt due from the taxpayer to the State for which an action may be maintained, and shall be a preferred debt in case of insolvency.

N.J.S. § 54:29A-55

L.1941, c.291, p.791, s.55; amended by L.1953, c.51, p.922, s.133.