Rutgers Law

Title: 54 - TAXATION

Chapter: 35 - Date when tax due

54:35-1: Date when tax due

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

54:35-3: Delay in payment; penalty; reduction of penalty; interest; postponement as to estate of member of armed forces

54:35-4: Bond required when payment delayed

54:35-4.1: Death of person caused by wrongful act, neglect or default; compensation; failure to timely pay tax; interest and bond

54:35-5: Lien of tax; duration

54:35-5.1: Limitation of time for commencing proceedings to collect inheritance tax

54:35-5.2: Effective date

54:35-6: Deduction or collection of tax prior to distribution

54:35-7: Sale of property to pay tax

54:35-8: Payment of taxes collected by executor; receipt

54:35-9: Statement of payment of or exemption from tax; issuance; record

54:35-10: Refund of erroneous tax payment

54:35-10.1: Applicability

54:35-11: Refund when debts proved after legacies and distributive shares paid

54:35-12: Notice of transfer of realty filed with tax commissioner

54:35-13: Report of probate or grant of letters; penalty

54:35-14: Search of records of Clerk of Superior Court or surrogate of county

54:35-15: Action to compel payment of taxes

54:35-16: Attorney general to prosecute action against tax delinquent

54:35-17: Information as to property taxable; reward to informant

54:35-18: Payment of reward to informant

54:35-19: Transfer of assets

54:35-20: Penalty for failure to notify or obtain consent of tax commissioner

54:35-21: Transfer of stock of domestic corporation; notice and consent required; penalty

54:35-22: Transfer of collateral; consent of tax commissioner

54:35-23: Consents to transfer assets