N.J.S.A. § 54:35-4.1.
Death of person caused by wrongful act, neglect or default; compensation; failure to timely pay tax; interest and bond
Notwithstanding the provisions of R.S. 54:35-3 and R.S. 54:35-4, with respect to any sum recovered as compensation for death of a person caused by a wrongful act, neglect or default, interest shall accrue at the rates and in the manner provided in R.S. 54:35-3 and a bond shall be required to be given as provided in R.S. 54:35-4, if the tax is not paid within 30 days of the receipt of an award or settlement therefor.
L.1978, c. 172, s. 4, 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