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New Jersey Statutes, Title: 54, TAXATION

    Chapter 14: Time when taxes due; notification of deductions; interest charged

      Section: 54:14-6: Injunctive relief against exercise of powers by delinquent corporation

           In addition to other remedies for the collection of a tax imposed by chapters twelve to fifteen of this Title (s. 54:12-1 et seq.), when the same shall have been in arrears for three months after becoming payable, the Attorney-General may of his own motion or upon the request of the Director of the Division of Taxation bring an action in the Superior Court in the name of the State, against the delinquent corporation for injunctive relief to restrain the corporation from the exercise of any franchise or the transaction of any business within this State until the payment of such tax and interest due thereon and the costs of such application as fixed by the court.

The court may proceed in the action in a summary manner or otherwise and may grant such injunctive relief, if a proper case appear. When the order or judgment giving such relief is granted and served, such corporation shall not thereafter exercise any franchise or transact any business in this State until the order or judgment is vacated.

Amended by L.1953, c. 51, p. 917, s. 122.



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






Older versions of 54:14-6 (if available):



Court decisions that cite this statute: CLICK HERE.