New Jersey § 54:49-10 Penalties, interest, collection costs as part of tax.

New Jersey Statutes

§ 54:49-10 — Penalties, interest, collection costs as part of tax.

New Jersey § 54:49-10

Title 54TAXATION

This text of New Jersey § 54:49-10 (Penalties, interest, collection costs as part of tax.) 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. § 54:49-10 (2026).

Text

54:49-10. All penalties and interest when imposed by this or by any State tax law as well as the fee imposed for the cost of collection under section 8 of P.L.1987, c.76 (C.54:49-12.1), R.S.54:49-13, and the compensation for debt collection services under section 2 of P.L.1992, c.172 (C.54:49-12.3) shall be payable to and recoverable by the director in the same manner as if they were a part of the tax imposed. Amended 1987, c.76, s.5; 2007, c.100, s.1.

Free access — add to your briefcase to read the full text and ask questions with AI

54:49-10. All penalties and interest when imposed by this or by any State tax law as well as the fee imposed for the cost of collection under section 8 of P.L.1987, c.76 (C.54:49-12.1), R.S.54:49-13, and the compensation for debt collection services under section 2 of P.L.1992, c.172 (C.54:49-12.3) shall be payable to and recoverable by the director in the same manner as if they were a part of the tax imposed. Amended 1987, c.76, s.5; 2007, c.100, s.1.