N.J.S.A. § 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.
L.1941, c. 291, p. 791, s. 55. Amended by L.1953, c. 51, p. 922, s. 133.
Source: view the official text
In this chapter (40 sections)
- 54:29A-29. · Credit for taxes paid locally
- 54:29A-30. · Disposition of receipts
- 54:29A-31. · Appeal to tax court
- 54:29A-32. · Complaint and notice
- 54:29A-33. · Hearing upon complaint
- 54:29A-34. · Conclusion of hearings
- 54:29A-35. · Certifications
- 54:29A-43.1. · Dual assessment; appeal to tax court
- 54:29A-43.6. · Repeals
- 54:29A-44. · Returns of information
- 54:29A-45. · Returns; form and content
- 54:29A-46. · Payments; due dates
- 54:29A-46.1. · Payment of franchise tax assessed for 1941
- 54:29A-48. · Payment by person interested
- 54:29A-49. · Payment pending litigation; credits
- 54:29A-50. · Payments pending litigation; distribution
- 54:29A-51. · Extension of time
- 54:29A-52. · Penalties
- 54:29A-53. · Interest
- 54:29A-54. · Lien of taxes
- 54:29A-55. · Tax a debt; preference
- 54:29A-56. · Collection not to be stayed
- 54:29A-57. · Additional remedy; certificate that taxpayer is indebted,…
- 54:29A-58. · Action to enforce lien
- 54:29A-59. · Parties to proceedings
- 54:29A-60. · Determination of rights; direction of sale
- 54:29A-61. · Receivership
- 54:29A-62. · Rules and regulations
- 54:29A-63. · Audits and investigations
- 54:29A-64. · Hearings; oaths
- 54:29A-65. · Subpoenas
- 54:29A-66. · Employment of technical assistants
- 54:29A-67. · Personal knowledge of commissioner
- 54:29A-68. · Attendance of Attorney-General
- 54:29A-69. · Employment of assistant counsel
- 54:29A-70. · Criminal penalties
- 54:29A-71. · False swearing
- 54:29A-72. · Offenses committed at Trenton
- 54:29A-73. · Payment and returns for 1941
- 54:29A-74. · Construction; other taxes