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1 New Jersey Hotel Holdings, Inc. v. Dir, Div of Tax -- rank: 1000

... state's sales tax lien would have been extinguished. Citing N.J.S.A. 2A:45-4, plaintiff argues that when the state does not answer a ... statute which by its terms supersedes the normal tax rules. N.J.S.A. 2A:45-4. A deed in lieu of foreclosure is a contractual undertaking ...

docket:	07836-94
court:
decided:	1996-02-21
status:
citation:	15 N.J. Tax 428
Document Size:	50674