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New Jersey Statutes Annotated (Tax)

N.J.S.A. § 54:50-31

Entitlement to remedies

Official textlis.njleg.state.nj.uslast amended

3. The purchaser, transferee or assignee of any State tax indebtedness and lien represented by a certificate of debt shall be entitled to exercise all the remedies and may take all of the proceedings for the collection of the indebtedness represented by the certificate that are available pursuant to the laws of this State to any judgment creditor, and shall be entitled to the same priority as the State may have respecting the certificate and underlying indebtedness and lien. Interest shall accrue at the rate provided by R.S.54:49-3.

L.1998,c.39,s.3.

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In this chapter (40 sections)
  1. 54:50-9 · Certain officers entitled to examine records
  2. 54:50-9.1 · Report to aid study of past, present discrimination in…
  3. 54:50-10. · Reports preserved for two years
  4. 54:50-13. · Merger, consolidations; dissolutions; conditions
  5. 54:50-14. · Certificates, various; Secretary of State's duties
  6. 54:50-19. · Repeals
  7. 54:50-20. · Tax preparer to sign return, provide tax identification…
  8. 54:50-21. · Failure to follow provisions of State Tax Uniform Procedure…
  9. 54:50-22. · Reproduction admissible in evidence
  10. 54:50-23. · Write off of debts classified uncollectible
  11. 54:50-24 · Definitions relative to State agency information
  12. 54:50-25. · Information required by State agency
  13. 54:50-26 · Information furnished by State agency
  14. 54:50-26.1 · Preliminary notice to business entity
  15. 54:50-26.2 · Responsibility of State agency concerning identification…
  16. 54:50-26.3 · Review, verification of tax compliance status
  17. 54:50-27 · Information, report not government record, confidentiality
  18. 54:50-28 · Issuance of alcoholic beverage retail licensee clearance…
  19. 54:50-29 · Authority to sell, transfer, assign right, title, interest…
  20. 54:50-30 · Sale, transfer, assignment to highest bidder
  21. 54:50-31 · Entitlement to remedies
  22. 54:50-32 · Provision of taxpayer information, confidentiality
  23. 54:50-33 · Warrant of satisfaction
  24. 54:50-34 · Deposit of proceeds
  25. 54:50-35 · Authority of director
  26. 54:50-36 · Immunity from damages
  27. 54:50-37 · Definitions relative to reporting of certain account…
  28. 54:50-38 · Notification to director of proposed sale, transfer,…
  29. 54:50-39 · Tax clearance certificate required for certain awards;…
  30. 54:50-41. · Out-of-State businesses and employees performing disaster…
  31. 54:50-42. · Payment of State and local transaction taxes, fees;…
  32. 54:50-44. · Written statement of out-of-State business
  33. 54:50-45. · Compliance with registration, licensing, and filing…
  34. 54:50-46. · Rules, regulations
  35. 54:50-47 · Definitions
  36. 54:50-48 · Adjustment reports, federal taxable income, general
  37. 54:50-49 · Adjustment reports, partnership-level audit, administrative…
  38. 54:50-50 · Assessment, additional tax, interest, penalties
  39. 54:50-51 · Estimated payments, pending audit
  40. 54:50-52 · Tax refund, credit claims, federal adjustments
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