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N.J.S.A. § 54:29A-54.

Lien of taxes

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

The taxes imposed by this act or heretofore imposed pursuant to any act for the taxation of property used for railroad and canal purposes shall be and remain a lien paramount to all other liens upon the revenues and all the real and personal property owned, used or controlled by the taxpayer within this State. The lien shall take effect as of the first day of the year in which the tax is payable.

L.1941, c. 291, p. 791, s. 54.

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In this chapter (40 sections)
  1. 54:29A-28. · Certification to Comptroller
  2. 54:29A-29. · Credit for taxes paid locally
  3. 54:29A-30. · Disposition of receipts
  4. 54:29A-31. · Appeal to tax court
  5. 54:29A-32. · Complaint and notice
  6. 54:29A-33. · Hearing upon complaint
  7. 54:29A-34. · Conclusion of hearings
  8. 54:29A-35. · Certifications
  9. 54:29A-43.1. · Dual assessment; appeal to tax court
  10. 54:29A-43.6. · Repeals
  11. 54:29A-44. · Returns of information
  12. 54:29A-45. · Returns; form and content
  13. 54:29A-46. · Payments; due dates
  14. 54:29A-46.1. · Payment of franchise tax assessed for 1941
  15. 54:29A-48. · Payment by person interested
  16. 54:29A-49. · Payment pending litigation; credits
  17. 54:29A-50. · Payments pending litigation; distribution
  18. 54:29A-51. · Extension of time
  19. 54:29A-52. · Penalties
  20. 54:29A-53. · Interest
  21. 54:29A-54. · Lien of taxes
  22. 54:29A-55. · Tax a debt; preference
  23. 54:29A-56. · Collection not to be stayed
  24. 54:29A-57. · Additional remedy; certificate that taxpayer is indebted,…
  25. 54:29A-58. · Action to enforce lien
  26. 54:29A-59. · Parties to proceedings
  27. 54:29A-60. · Determination of rights; direction of sale
  28. 54:29A-61. · Receivership
  29. 54:29A-62. · Rules and regulations
  30. 54:29A-63. · Audits and investigations
  31. 54:29A-64. · Hearings; oaths
  32. 54:29A-65. · Subpoenas
  33. 54:29A-66. · Employment of technical assistants
  34. 54:29A-67. · Personal knowledge of commissioner
  35. 54:29A-68. · Attendance of Attorney-General
  36. 54:29A-69. · Employment of assistant counsel
  37. 54:29A-70. · Criminal penalties
  38. 54:29A-71. · False swearing
  39. 54:29A-72. · Offenses committed at Trenton
  40. 54:29A-73. · Payment and returns for 1941
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