New Jersey § 54:4-79 Arrest and imprisonment for nonpayment of personal taxes

New Jersey Statutes

§ 54:4-79 — Arrest and imprisonment for nonpayment of personal taxes

New Jersey § 54:4-79

Title 54TAXATION

This text of New Jersey § 54:4-79 (Arrest and imprisonment for nonpayment of personal taxes) 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. § 54:4-79 (2026).

Text

If goods and chattels of the delinquent cannot be found, or not sufficient to make all the money required to pay the taxes on personal property and dog tax, the collector may, in person or by deputy, take the body of the delinquent and unless the tax is at once paid with costs, deliver him to the sheriff or jailer of the county, to be kept in close and safe custody until payment be made of the amount due on the taxes with costs, but there shall be no arrest or imprisonment for default in payment of taxes on real estate. Amended by L.1967, c. 153, s. 3, eff. July 10, 1967.

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If goods and chattels of the delinquent cannot be found, or not sufficient to make all the money required to pay the taxes on personal property and dog tax, the collector may, in person or by deputy, take the body of the delinquent and unless the tax is at once paid with costs, deliver him to the sheriff or jailer of the county, to be kept in close and safe custody until payment be made of the amount due on the taxes with costs, but there shall be no arrest or imprisonment for default in payment of taxes on real estate. Amended by L.1967, c. 153, s. 3, eff. July 10, 1967.