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New Jersey Statutes, Title: 54, TAXATION

    Chapter 49: Tax a debt and lien; preference; proceeds paid to commissioner

      Section: 54:49-10: Penalties, interest, collection costs as part of tax.

           54:49-10. All penalties and interest when imposed by this or by any State tax law as well as the fee imposed for the cost of collection under section 8 of P.L.1987, c.76 (C.54:49-12.1), R.S.54:49-13, and the compensation for debt collection services under section 2 of P.L.1992, c.172 (C.54:49-12.3) shall be payable to and recoverable by the director in the same manner as if they were a part of the tax imposed.

Amended 1987, c.76, s.5; 2007, c.100, s.1.



This section added to the Rutgers Database: 2012-09-26 13:37:56.






Older versions of 54:49-10 (if available):



Court decisions that cite this statute: CLICK HERE.