N.J.S.A. § 54:49-8.
Payment of special assessments; fifteen-day period
All taxes, penalties and interest assessed pursuant to the provisions of sections 54:4-5 and 54:49-7 of this Title, unless earlier payment is provided by law, shall be paid within 15 days after notice and demand shall have been mailed to the taxpayer by the commissioner.
Amended by L.1975, c. 177, s. 4, eff. Aug. 4, 1975.
Source: view the official text
In this chapter (38 sections)
- 54:49-1. · Tax a debt and lien; preference; proceeds paid to…
- 54:49-2. · Security for payment of tax
- 54:49-3. · Interest, penalty on unpaid tax
- 54:49-3.1 · Date deemed delivery date, acceptable methods of filing;…
- 54:49-3a · Privilege periods; no penalties, interest; tax underpayment,…
- 54:49-4 · Late filing penalty
- 54:49-4.1 · Violations of registration requirements; penalties
- 54:49-5. · Arbitrary assessment where taxpayer withholds report
- 54:49-6. · Examination of return, report; assessment of additional tax
- 54:49-7. · Arbitrary assessment where taxpayer intends absconding;…
- 54:49-8. · Payment of special assessments; fifteen-day period
- 54:49-9. · Penalty for nonpayment of special assessment
- 54:49-9.1. · 50% of assessment for civil fraud
- 54:49-10 · Penalties, interest, collection costs as part of tax
- 54:49-11. · Remittance, waiving of penalty
- 54:49-12. · Alternate remedy, effect of judgment, procedure
- 54:49-12.1 · Fees for cost of collection
- 54:49-12.10 · Certification by federal official to State Treasurer
- 54:49-12.11 · Powers of State Treasurer
- 54:49-12.12 · Certification by State Treasurer to federal official
- 54:49-12.2 · Agreements for collection, fraud prevention services
- 54:49-12.3. · Compensation for debt collection services
- 54:49-12.4 · Provision of taxpayer information
- 54:49-12.5. · Regulations
- 54:49-12.6 · Division of Taxation fee for returned check
- 54:49-12.7 · Reciprocal debt collection agreement with federal…
- 54:49-12.8 · Definitions relative to reciprocal debt collection…
- 54:49-12.9 · Powers of federal official
- 54:49-13. · Release of property from lien
- 54:49-13.1. · Reinstatement of corporation, procedure
- 54:49-13a. · Levy, sale of property of person liable for any State tax
- 54:49-14 · Filing of refund claim
- 54:49-15.1. · Interest on overpayment
- 54:49-16. · Refund, credit to taxpayer
- 54:49-17. · Repayment of deposit; application of deposit, refund to…
- 54:49-18. · Filing of protest
- 54:49-19. · Set off against contract payment tax; notification
- 54:49-20. · Set-off for partner, shareholder; notification