New Jersey § 54:14-5 Action at law to recover tax;  preferred debt in case of insolvency

New Jersey Statutes

§ 54:14-5 — Action at law to recover tax; preferred debt in case of insolvency

New Jersey § 54:14-5

Title 54TAXATION

This text of New Jersey § 54:14-5 (Action at law to recover tax; preferred debt in case of insolvency) 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. § 54:14-5 (2026).

Text

A tax assessed and imposed by chapters 12 to 15 of this title (s. 54:12-1 et seq.), shall be a debt due from the corporation to the state for which an action at law may be maintained after the same shall have been in arrears for one month, and shall also be a preferred debt in case of insolvency.

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