N.J. Stat. § 54:49-2

Current through L. 2023, c. 200.
Section 54:49-2 - Security for payment of tax

The commissioner may require a bond or other security satisfactory to him, for the payment of any taxes, interest, and penalties imposed pursuant to any state tax law or pursuant to this subtitle, when he shall find that the collection thereof may be prejudiced without such security.

N.J.S. § 54:49-2