54:44-2 - Tax a debt; proceedings to recover; preferred in insolvency; certificate of indebtedness - New Jersey Statutes

54:44-2.  Tax a debt;  proceedings to recover;  preferred in insolvency; certificate of indebtedness
    The taxes imposed by this subtitle and interest and penalties thereon from the time the same shall be due and payable until the same be paid shall be a personal debt due from the taxpayer to the State, recoverable in any court of competent jurisdiction in a civil action and the proceeds of any judgment so obtained shall be paid to the director.  Such debt, whether sued upon or not, shall be a lien on all the property of the debtor except as against an innocent  purchaser for value in the usual course of business and without notice thereof,  and shall be preferred in any distribution of the assets of the taxpayer  whether in bankruptcy, insolvency or otherwise. The director, whenever  requested in writing and provided there is paid to him for the use of the State  of New Jersey a fee of one dollar ($1.00) for each person for whom a  certificate is requested, shall issue a certificate stating whether or not any  such person is indebted to the State for any taxes, penalties, and interest  under the provisions of this subtitle, and, if so, the amount thereof.

     Amended by L.1938, c. 319, p. 804, s. 10;  L.1949, c. 95, p. 414, s. 2.