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New Jersey Statutes, Title: 54, TAXATION
Chapter 35: Date when tax due
Section: 54:35-1: Date when tax due
Taxes under chapters 33 to 36 of this Title (s. 54:33-1 et seq.), shall be due and payable at the death of the testator, intestate, grantor, donor or vendor, unless otherwise provided by said chapters 33 to 36; but, with respect to any sum recovered as compensation for death of a person caused by a wrongful act, neglect or default, whether by award of damages or settlement of compromise, taxes thereon shall be due and payable on the date of said award or settlement.
Amended by L.1978, c. 172, s. 1, eff. Dec. 28, 1978.
This section added to the Rutgers Database: 2012-09-26 13:37:56.
Older versions of 54:35-1 (if available):
Court decisions that cite this statute:
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