N.J.S.A. § 54:35-1.
Date when tax due
Taxes under chapters 33 to 36 of this Title (s. 54:33-1 et seq.), shall be due and payable at the death of the testator, intestate, grantor, donor or vendor, unless otherwise provided by said chapters 33 to 36; but, with respect to any sum recovered as compensation for death of a person caused by a wrongful act, neglect or default, whether by award of damages or settlement of compromise, taxes thereon shall be due and payable on the date of said award or settlement.
Amended by L.1978, c. 172, s. 1, eff. Dec. 28, 1978.
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In this chapter (27 sections)
- 54:35-1. · Date when tax due
- 54:35-2. · Tax, how payable; liability for nonpayment
- 54:35-3. · Delay in payment; penalty; reduction of penalty; interest;…
- 54:35-4. · Bond required when payment delayed
- 54:35-4.1. · Death of person caused by wrongful act, neglect or…
- 54:35-5. · Lien of tax; duration
- 54:35-5.1. · Limitation of time for commencing proceedings to collect…
- 54:35-5.2. · Effective date
- 54:35-6. · Deduction or collection of tax prior to distribution
- 54:35-7. · Sale of property to pay tax
- 54:35-8. · Payment of taxes collected by executor; receipt
- 54:35-9. · Statement of payment of or exemption from tax; issuance;…
- 54:35-10. · Refund of erroneous tax payment
- 54:35-10.1. · Applicability
- 54:35-11. · Refund when debts proved after legacies and distributive…
- 54:35-12. · Notice of transfer of realty filed with tax commissioner
- 54:35-13. · Report of probate or grant of letters; penalty
- 54:35-14. · Search of records of Clerk of Superior Court or surrogate…
- 54:35-15. · Action to compel payment of taxes
- 54:35-16. · Attorney general to prosecute action against tax delinquent
- 54:35-17. · Information as to property taxable; reward to informant
- 54:35-18. · Payment of reward to informant
- 54:35-19. · Transfer of assets
- 54:35-20. · Penalty for failure to notify or obtain consent of tax…
- 54:35-21. · Transfer of stock of domestic corporation; notice and…
- 54:35-22. · Transfer of collateral; consent of tax commissioner
- 54:35-23. · Consents to transfer assets