Section 54:29A-55 - Tax a debt; preference

NJ Rev Stat § 54:29A-55 (2019) (N/A)
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54:29A-55. Tax a debt; preference

The taxes imposed by this act or heretofore imposed shall be and remain a debt due from the taxpayer to the State for which an action may be maintained, and shall be a preferred debt in case of insolvency.

L.1941, c. 291, p. 791, s. 55. Amended by L.1953, c. 51, p. 922, s. 133.