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New Jersey Statutes, Title: 54, TAXATION

    Chapter 35: Date when tax due

      Section: 54:35-2: Tax, how payable; liability for nonpayment

           All taxes imposed by chapters 33 to 36 of this title (s. 54:33-1 et seq.), shall be paid to the state tax commissioner to be deposited by him when and as collected, with the treasurer of the state for the use of the state. Executors, administrators, trustees, grantees, donees or vendees shall be personally liable for any and all such taxes until paid as hereinafter directed, for which an action at law shall lie in the name of the state of New Jersey.



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






Older versions of 54:35-2 (if available):



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