N.J.S.A. § 54:48-4.
Application of subtitle
When any law of this state heretofore or hereafter enacted levies or imposes any state tax, unless expressly prohibited by the law imposing or levying such tax the provisions of this subtitle shall be applicable to such tax, and the collection thereof may be enforced by the commissioner in the manner provided in this subtitle.
Source: view the official text
In this chapter (11 sections)
- 54:48-1. · Short title
- 54:48-2 · Definitions
- 54:48-3. · Purpose of subtitle
- 54:48-4. · Application of subtitle
- 54:48-4.1 · Tax payments by electronic funds transfer; definitions
- 54:48-4.2 · Definitions relative to establishment of automated State…
- 54:48-4.3 · Establishment of card payment, electronic funds transfer…
- 54:48-4.4 · Assessment, collection of service charges
- 54:48-5. · Other remedies unaffected
- 54:48-6. · Preparation of statements of taxpayers' rights
- 54:48-7. · Applicability of act