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N.J.S.A. § 54:32B-23.

Actions for collection of tax

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

# (a)

At the request of the Division of Taxation, the Attorney General may bring suit, in the name of this State, in the appropriate court of any other State to collect any tax legally due this State under this act.

# (b)

The courts of this State shall recognize and enforce liabilities for taxes lawfully imposed by any other State, upon sales and use taxes, which extends a like comity to this State, and the duly authorized officer of any such State may sue for the collection of such a tax in the courts of this State. A certificate by the Secretary of State of such other State that an officer suing for the collection of such a tax is duly authorized to collect the same shall be conclusive proof of such authority.

# (c)

For the purposes of this section, the words "tax" and "taxes" shall include interest and penalties due under this act, and liability for such interest or penalties or both, due under a taxing statute of another State shall be recognized and enforced by the courts of this State to the same extent that the laws of such other State permit the enforcement in its courts of liability for such interest or penalties or both, due under this act.

L.1966, c. 30, s. 23.

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In this chapter (40 sections)
  1. 54:32B-8.7 · Utilities
  2. 54:32B-8.8 · Motor, airplane or railroad fuels
  3. 54:32B-8.9 · Exemption for certain sales from coin-operated vending…
  4. 54:32B-9 · Exempt organizations
  5. 54:32B-10 · Sale of motor vehicle, aircraft, boat, vessel, exemption…
  6. 54:32B-11 · Certain uses of property exempt from tax
  7. 54:32B-12 · Collection of tax from customer
  8. 54:32B-12.1 · Deduction from taxable sales for bad debts
  9. 54:32B-13. · Tax payment prerequisite to registration
  10. 54:32B-14 · Liability for tax
  11. 54:32B-14.1 · Tax treatment of certain purchases of natural gas,…
  12. 54:32B-15 · Certificate of registration; streamlined methods
  13. 54:32B-16 · Records to be kept
  14. 54:32B-17 · Returns; streamlined systems; amnesty
  15. 54:32B-18 · Payment of tax
  16. 54:32B-19. · Determination of tax
  17. 54:32B-20 · Refunds, credit
  18. 54:32B-20.1 · Credits for certain payments by remitters; no credit for…
  19. 54:32B-21. · Review of director's decision
  20. 54:32B-22 · Proceedings to recover tax
  21. 54:32B-23. · Actions for collection of tax
  22. 54:32B-24 · General powers of the director
  23. 54:32B-24.1 · Collection of retail sales tax; vendor liability
  24. 54:32B-25. · Reference to tax
  25. 54:32B-26. · Penalties and interest
  26. 54:32B-27. · Notice and limitations of time
  27. 54:32B-28. · Uniform act
  28. 54:32B-28.1 · Effective date of rate change; conformance with…
  29. 54:32B-28.2 · Application of definition of "lease or rental."
  30. 54:32B-29. · Severability clause
  31. 54:32B-37 · Sales and Use Tax Review Commission
  32. 54:32B-38 · Legislation review process
  33. 54:32B-39 · Review of legislation
  34. 54:32B-40 · Support to commission
  35. 54:32B-41 · Meetings, hearings
  36. 54:32B-42 · Rules, regulations
  37. 54:32B-43 · Annual report
  38. 54:32B-44 · Short title
  39. 54:32B-45 · Definitions relative to "Uniform Sales and Tax…
  40. 54:32B-46 · Legislative findings
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