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Code · New Jersey · Title 54 — Debtor and Creditor · Chapter 29A

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

55 words·~1 min read·/nj/title-54/chapter-29a/54-29a-55·

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

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.
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