New Jersey Statutes Annotated (Tax)
N.J.S.A. § 54:10A-20
Injunctive relief as one of remedies for collection
20. In addition to other remedies for the collection of the tax imposed by this chapter, the Attorney General may of his own motion or upon the request of the director, whenever any tax due under this chapter shall have remained in arrears for a period of three months after the tax shall have become payable, bring an action in the Superior Court in the name of the State, against such corporation for injunctive relief to restrain it from the exercise of any franchise, or the transaction of any business within this State until the payment of such tax and penalties and interest due thereon, and the costs of such application, to be fixed by the court. The court may proceed in the action in a summary manner or otherwise and may grant the injunctive relief, if a proper case appear. Upon the granting and service of the order or judgment giving injunctive relief, it shall not be lawful for such company thereafter to exercise any franchise or transact any business in this State until such injunction be dissolved.
L.1945, c.162, s.20; amended 1953, c.51, s.116; 2018, c.48, s.13.
Source: view the official text
In this chapter (40 sections)
- 54:10A-13. · Report of changed, corrected taxable income
- 54:10A-14 · Director may require taxpayer to submit information
- 54:10A-14.1 · Records available for inspection, examination
- 54:10A-15 · Annual tax payable; manner of payment
- 54:10A-15.1. · Fiscal or calendar accounting years between December 31,…
- 54:10A-15.10 · Regulations, forms
- 54:10A-15.11 · Tax payment by certain partnerships; definitions
- 54:10A-15.2. · Tax liability under $500; installment payment
- 54:10A-15.3. · Taxpayer in bankruptcy or receivership, or with…
- 54:10A-15.4 · Underpayment; amount added to tax; interest
- 54:10A-15.6 · Provisions concerning certain limited, foreign limited…
- 54:10A-15.7 · Provisions concerning certain limited, foreign limited…
- 54:10A-15.8 · Installment payments
- 54:10A-15.9 · Liability of taxpayers for privilege periods beginning in…
- 54:10A-16. · Lien
- 54:10A-17 · Determination of net worth, income; failure to file return
- 54:10A-18 · Forms; certification; S corporation, professional service…
- 54:10A-19.1 · Examination of returns, assessment
- 54:10A-19.2 · Appeal to tax court, claim for refund
- 54:10A-19.3. · Effective date
- 54:10A-20 · Injunctive relief as one of remedies for collection
- 54:10A-21 · Failure of foreign corporation to pay tax; revocation of…
- 54:10A-22. · Forfeiture of charter for failure to pay tax
- 54:10A-23. · State tax uniform procedure law governs
- 54:10A-24. · Annual appropriation for free public schools
- 54:10A-25. · Partial invalidity
- 54:10A-26. · Repeal; existing obligations not affected
- 54:10A-27 · Rules, regulations
- 54:10A-29. · Certificate; $25 per corporation
- 54:10A-30 · Release of property from lien
- 54:10A-31. · Limitations; cancellation of taxes barred; rights not…
- 54:10A-32. · Effective date
- 54:10A-33. · Banking corporations; collected business corporation and…
- 54:10A-34. · Banking corporations; annual franchise tax; deductions for…
- 54:10A-34.1 · Filing of returns by certain banking corporations
- 54:10A-35. · Banking corporation tax revenues; distribution to…
- 54:10A-36. · Banking corporation defined
- 54:10A-37. · Banking corporations; nonqualification as investment…
- 54:10A-38. · Financial business corporations; revenues from taxes,…
- 54:10A-39. · Financial business corporations; revenue from taxes;…