New Jersey Statutes
§ 54:34-10 — Failure to testify before appraiser; penalty
New Jersey § 54:34-10
JurisdictionNew Jersey
Title 54TAXATION
This text of New Jersey § 54:34-10 (Failure to testify before appraiser; penalty) 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. § 54:34-10 (2026).
Text
A person failing to attend before an appraiser after service of a subpoena, or refusing to give information concerning an estate, shall be liable to a penalty of two hundred dollars, to be recovered in an action at law by the state tax commissioner.
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Nearby Sections
14
§ 54:34-1
Transfers taxable.§ 54:34-13
Appeal of appraisement, assessment.§ 54:34-2
Transfer inheritance tax; phase-out.§ 54:34-4
Exemptions.§ 54:34-5
Deductions to ascertain market value§ 54:34-6
Appointment of appraisers§ 54:34-7
Compensation of appraisers§ 54:34-8
Misconduct of appraiser; penaltyCite This Page — Counsel Stack
Bluebook (online)
New Jersey § 54:34-10, Counsel Stack Legal Research, https://law.counselstack.com/statute/nj/54/54%3A34-10.