New Jersey Statutes
§ 40:48C-35 — Tax as debt of taxpayer; action for collection; limitation of action
New Jersey § 40:48C-35
JurisdictionNew Jersey
Title 40MUNICIPALITIES AND COUNTIES
This text of New Jersey § 40:48C-35 (Tax as debt of taxpayer; action for collection; limitation of action) is published on Counsel Stack Legal Research, covering New Jersey primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
N.J. Stat. Ann. § 40:48C-35 (2026).
Text
The taxes, interest and penalties imposed by any ordinance adopted pursuant to this act from the time the same shall be due shall be a debt of the taxpayer by whom payable to the municipality, recoverable in any court of competent jurisdiction in a civil action in the name of the municipality to be instituted within 3 years of the date due or of the filing of the report, whichever date is later. L.1970, c. 326, s. 35, eff. Dec. 23, 1970.
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Nearby Sections
15
§ 40:48C-1
Imposition of taxes§ 40:48C-14
Definitions; employer; payroll§ 40:48C-16
Ordinance; contents.§ 40:48C-2
Short title§ 40:48C-3
Definitions§ 40:48C-34
Ordinances; contents; payment to municipality; use of funds; effective date of imposition of tax§ 40:48C-36
Issuance of certificate of indebtedness§ 40:48C-37
Interest and penalties on unpaid tax§ 40:48C-38
Appeal of determination of liability§ 40:48C-4
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Bluebook (online)
New Jersey § 40:48C-35, Counsel Stack Legal Research, https://law.counselstack.com/statute/nj/40/40%3A48C-35.