N.J.S.A. § 54:44-6.
Certificate to issuing authorities; fee
The Director of the Division of Taxation in the Department of the Treasury, whenever requested by any person licensed pursuant to the provisions of Title 33, Intoxicating Liquors, R.S. 33:1-1 et seq., shall issue to any governmental agency having authority to issue and transfer such licenses a certificate stating whether any such person is indebted to this State for any taxes, penalties, and interest, under the provisions of the "Alcoholic Beverage Tax Law," R.S. 54:41-1 et seq., and, if so, the amount of said debt; provided, there is paid to him for the use of the State of New Jersey a fee of $25.00 for each person for whom a certificate is requested.
Amended by L. 1949, c. 95, s. 5; 1971, c. 92; 1987, c. 76, s. 55.
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In this chapter (8 sections)
- 54:44-1. · When tax due and payable; penalties; exception
- 54:44-2. · Tax a debt; proceedings to recover; preferred in insolvency;…
- 54:44-2.1. · Additional or alternative remedy for enforcement of lien;…
- 54:44-3. · Certification of debt; judgment; docket; procedure thereon
- 54:44-4. · Release of lien; reassessment of tax or penalty; payment;…
- 54:44-5. · Compromise of claims
- 54:44-5.1. · Compromise or cancellation of tax
- 54:44-6. · Certificate to issuing authorities; fee