54:35-2. Tax, how payable; liability for nonpayment
83 words·~1 min read·
/nj/title-54/chapter-35/54-35-2A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
All taxes imposed by chapters 33 to 36 of this title (s. 54:33-1 et seq.), shall be paid to the state tax commissioner to be deposited by him when and as collected, with the treasurer of the state for the use of the state. Executors, administrators, trustees, grantees, donees or vendees shall be personally liable for any and all such taxes until paid as hereinafter directed, for which an action at law shall lie in the name of the state of New Jersey.