N.J. Admin. Code § 18:23-10.2

Current through Register Vol. 56, No. 21, November 4, 2024

Section 18:23-10.2 - Tax a debt

(a) In addition to constituting a lien, the taxes imposed by the Act constitute and remain a debt of the taxpayer, and the tax debt shall be a preferred debt in the event of insolvency and recoverable by the State in an action at law.

(b) No court by writ or order may stay the payment of the taxes assessed or to be assessed under the Act.

N.J. Admin. Code § 18:23-10.2

Amended by 49 N.J.R. 456(b), effective 3/6/2017