Chapter

Chapter 35

N.J. Stat. Ann. § 54:35-1— Date when tax due
N.J. Stat. Ann. § 54:35-2— Tax, how payable; liability for nonpayment
N.J. Stat. Ann. § 54:35-3— Delay in payment; penalty; reduction of penalty; interest; postponement as to estate of member of armed forces
N.J. Stat. Ann. § 54:35-4— Bond required when payment delayed
N.J. Stat. Ann. § 54:35-4.1— Death of person caused by wrongful act, neglect or default; compensation; failure to timely pay tax; interest and bond
N.J. Stat. Ann. § 54:35-5— Lien of tax; duration
N.J. Stat. Ann. § 54:35-5.1— Limitation of time for commencing proceedings to collect inheritance tax
N.J. Stat. Ann. § 54:35-5.2— Effective date
N.J. Stat. Ann. § 54:35-6— Deduction or collection of tax prior to distribution
N.J. Stat. Ann. § 54:35-7— Sale of property to pay tax
N.J. Stat. Ann. § 54:35-8— Payment of taxes collected by executor; receipt
N.J. Stat. Ann. § 54:35-9— Statement of payment of or exemption from tax; issuance; record
N.J. Stat. Ann. § 54:35-10— Refund of erroneous tax payment
N.J. Stat. Ann. § 54:35-10.1— Applicability
N.J. Stat. Ann. § 54:35-11— Refund when debts proved after legacies and distributive shares paid
N.J. Stat. Ann. § 54:35-12— Notice of transfer of realty filed with tax commissioner
N.J. Stat. Ann. § 54:35-13— Report of probate or grant of letters; penalty
N.J. Stat. Ann. § 54:35-14— Search of records of Clerk of Superior Court or surrogate of county
N.J. Stat. Ann. § 54:35-15— Action to compel payment of taxes
N.J. Stat. Ann. § 54:35-16— Attorney general to prosecute action against tax delinquent
N.J. Stat. Ann. § 54:35-17— Information as to property taxable; reward to informant
N.J. Stat. Ann. § 54:35-18— Payment of reward to informant
N.J. Stat. Ann. § 54:35-19— Transfer of assets
N.J. Stat. Ann. § 54:35-20— Penalty for failure to notify or obtain consent of tax commissioner
N.J. Stat. Ann. § 54:35-21— Transfer of stock of domestic corporation; notice and consent required; penalty
N.J. Stat. Ann. § 54:35-22— Transfer of collateral; consent of tax commissioner
N.J. Stat. Ann. § 54:35-23— Consents to transfer assets