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N.J.S.A. § 54:29A-49.

Payment pending litigation; credits

Official textNew Jersey Statutes Annotated (Tax)lis.njleg.state.nj.uslast amended
Summarize

Any taxpayer may pay the amount of an assessment into the State treasury, notwithstanding litigation may be pending as to the validity of the whole or any part of said tax, and if it shall be determined in any litigation that the whole or any part of the tax so paid has been unlawfully assessed or imposed, the State Treasurer shall give credit for such overpayment to the taxpayer so paying, upon the taxes next legally levied and payable into the State treasury subsequent to the determination of any such litigation.

L.1941, c. 291, p. 790, s. 49.

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In this chapter (40 sections)
  1. 54:29A-24.5. · Delivery of statement to municipality concerning state…
  2. 54:29A-24.6. · Adjustments in valuation
  3. 54:29A-25. · Reassessment; property omitted
  4. 54:29A-26. · Review of assessments; notice
  5. 54:29A-27. · Period of limitations
  6. 54:29A-28. · Certification to Comptroller
  7. 54:29A-29. · Credit for taxes paid locally
  8. 54:29A-30. · Disposition of receipts
  9. 54:29A-31. · Appeal to tax court
  10. 54:29A-32. · Complaint and notice
  11. 54:29A-33. · Hearing upon complaint
  12. 54:29A-34. · Conclusion of hearings
  13. 54:29A-35. · Certifications
  14. 54:29A-43.1. · Dual assessment; appeal to tax court
  15. 54:29A-43.6. · Repeals
  16. 54:29A-44. · Returns of information
  17. 54:29A-45. · Returns; form and content
  18. 54:29A-46. · Payments; due dates
  19. 54:29A-46.1. · Payment of franchise tax assessed for 1941
  20. 54:29A-48. · Payment by person interested
  21. 54:29A-49. · Payment pending litigation; credits
  22. 54:29A-50. · Payments pending litigation; distribution
  23. 54:29A-51. · Extension of time
  24. 54:29A-52. · Penalties
  25. 54:29A-53. · Interest
  26. 54:29A-54. · Lien of taxes
  27. 54:29A-55. · Tax a debt; preference
  28. 54:29A-56. · Collection not to be stayed
  29. 54:29A-57. · Additional remedy; certificate that taxpayer is indebted,…
  30. 54:29A-58. · Action to enforce lien
  31. 54:29A-59. · Parties to proceedings
  32. 54:29A-60. · Determination of rights; direction of sale
  33. 54:29A-61. · Receivership
  34. 54:29A-62. · Rules and regulations
  35. 54:29A-63. · Audits and investigations
  36. 54:29A-64. · Hearings; oaths
  37. 54:29A-65. · Subpoenas
  38. 54:29A-66. · Employment of technical assistants
  39. 54:29A-67. · Personal knowledge of commissioner
  40. 54:29A-68. · Attendance of Attorney-General
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