N.J. Stat. § 54:48-4
Current through L. 2023, c. 256.
When any law of this state heretofore or hereafter enacted levies or imposes any state tax, unless expressly prohibited by the law imposing or levying such tax the provisions of this subtitle shall be applicable to such tax, and the collection thereof may be enforced by the commissioner in the manner provided in this subtitle.
N.J.S. § 54:48-4