N.J. Stat. § 54:48-5
Current through L. 2023, c. 290.
Nothing in this subtitle shall be construed as depriving the state or the commissioner of any remedy for the enforcement of any state tax through any procedure or remedies expressly provided in the law imposing such tax or in any other law, nor shall this subtitle be construed as repealing or altering any such law or laws.
N.J.S. § 54:48-5