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N.J.S.A. § 54:35-2.

Tax, how payable; liability for nonpayment

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

All taxes imposed by chapters 33 to 36 of this title (s. 54:33-1 et seq.), shall be paid to the state tax commissioner to be deposited by him when and as collected, with the treasurer of the state for the use of the state. Executors, administrators, trustees, grantees, donees or vendees shall be personally liable for any and all such taxes until paid as hereinafter directed, for which an action at law shall lie in the name of the state of New Jersey.

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In this chapter (27 sections)
  1. 54:35-1. · Date when tax due
  2. 54:35-2. · Tax, how payable; liability for nonpayment
  3. 54:35-3. · Delay in payment; penalty; reduction of penalty; interest;…
  4. 54:35-4. · Bond required when payment delayed
  5. 54:35-4.1. · Death of person caused by wrongful act, neglect or…
  6. 54:35-5. · Lien of tax; duration
  7. 54:35-5.1. · Limitation of time for commencing proceedings to collect…
  8. 54:35-5.2. · Effective date
  9. 54:35-6. · Deduction or collection of tax prior to distribution
  10. 54:35-7. · Sale of property to pay tax
  11. 54:35-8. · Payment of taxes collected by executor; receipt
  12. 54:35-9. · Statement of payment of or exemption from tax; issuance;…
  13. 54:35-10. · Refund of erroneous tax payment
  14. 54:35-10.1. · Applicability
  15. 54:35-11. · Refund when debts proved after legacies and distributive…
  16. 54:35-12. · Notice of transfer of realty filed with tax commissioner
  17. 54:35-13. · Report of probate or grant of letters; penalty
  18. 54:35-14. · Search of records of Clerk of Superior Court or surrogate…
  19. 54:35-15. · Action to compel payment of taxes
  20. 54:35-16. · Attorney general to prosecute action against tax delinquent
  21. 54:35-17. · Information as to property taxable; reward to informant
  22. 54:35-18. · Payment of reward to informant
  23. 54:35-19. · Transfer of assets
  24. 54:35-20. · Penalty for failure to notify or obtain consent of tax…
  25. 54:35-21. · Transfer of stock of domestic corporation; notice and…
  26. 54:35-22. · Transfer of collateral; consent of tax commissioner
  27. 54:35-23. · Consents to transfer assets
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