N.J. Admin. Code § 18:23-10.1
Current through Register Vol. 56, No. 21, November 4, 2024
The taxes imposed by the Act constitute a lien on all of the revenue, and real and personal property owned, used, or controlled by the taxpayer in this State on and after January 1 of the tax year.
N.J. Admin. Code § 18:23-10.1