New Jersey § 54:51A-20 Condition to prosecuting appeal under section 31 of P.L. 1941, c. 291 (C. 54:29A-31)

New Jersey Statutes

§ 54:51A-20 — Condition to prosecuting appeal under section 31 of P.L. 1941, c. 291 (C. 54:29A-31)

New Jersey § 54:51A-20

Title 54TAXATION

This text of New Jersey § 54:51A-20 (Condition to prosecuting appeal under section 31 of P.L. 1941, c. 291 (C. 54:29A-31)) 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. § 54:51A-20 (2026).

Text

If an appeal is brought pursuant to section 31 of P.L. 1941, c. 291 (C. 54:29A-31) by a taxpayer, the taxpayer shall pay to the State Treasurer, as a condition for prosecuting the proceeding, the amount of the taxes then not in substantial controversy. If the taxpayer and the Attorney General are unable to agree on the amount of taxes then not in substantial controversy, the amount shall be determined by the tax court. Upon the payment of the amount of taxes then not in substantial controversy, the payment or collection of the remainder of the taxes shall be stayed until the final determination by the tax court, notwithstanding any law to the contrary. L.1983, c. 45, s. 54:51A-20, eff. Jan. 28, 1983.

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If an appeal is brought pursuant to section 31 of P.L. 1941, c. 291 (C. 54:29A-31) by a taxpayer, the taxpayer shall pay to the State Treasurer, as a condition for prosecuting the proceeding, the amount of the taxes then not in substantial controversy. If the taxpayer and the Attorney General are unable to agree on the amount of taxes then not in substantial controversy, the amount shall be determined by the tax court. Upon the payment of the amount of taxes then not in substantial controversy, the payment or collection of the remainder of the taxes shall be stayed until the final determination by the tax court, notwithstanding any law to the contrary. L.1983, c. 45, s. 54:51A-20, eff. Jan. 28, 1983.