New Jersey Statutes|Chapter: 35 Date when tax due

Section 54:35-1: Date when tax due

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

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

Section 54:35-4: Bond required when payment delayed

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

Section 54:35-5: Lien of tax; duration

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

Section 54:35-5.2: Effective date

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

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

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

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

Section 54:35-10: Refund of erroneous tax payment

Section 54:35-10.1: Applicability

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

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

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

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

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

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

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

Section 54:35-18: Payment of reward to informant

Section 54:35-19: Transfer of assets

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

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

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

Section 54:35-23: Consents to transfer assets

For full print and download access, please subscribe at https://www.trellis.law/.

Please wait a moment while we load this page.