Statutes, codes, and regulations
New Jersey Statutes
Title 54 - TAXATION
Chapter 54:14 - TIME WHEN TAXES DUE; NOTIFICATION OF DEDUCTIONS; INTEREST CHARGED
Section 54:14-5 - Action at law to recover tax; preferred debt in case of insolvency

N.J. Stat. § 54:14-5

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Current through L. 2024, c. 87.
Section 54:14-5 - Action at law to recover tax; preferred debt in case of insolvency

A tax assessed and imposed by chapters 12 to 15 of this title (s. 54:12-1 et seq.), shall be a debt due from the corporation to the state for which an action at law may be maintained after the same shall have been in arrears for one month, and shall also be a preferred debt in case of insolvency.

N.J.S. § 54:14-5