54:49-7 - Arbitrary assessment where taxpayer intends absconding; concealment; immediate payment demanded - New Jersey Statutes

54:49-7.  Arbitrary assessment where taxpayer intends absconding; concealment;  immediate payment demanded
    If the commissioner finds that a taxpayer designs quickly to depart from this state or to remove therefrom his property, or any property subject to any state tax, or to conceal himself or his property, or such other property, or to  discontinue business, or to do any other act tending to prejudice or render  wholly or partly ineffectual proceedings to assess or collect such tax, whereby  it becomes important that such proceedings be brought without delay, the  commissioner may immediately make an arbitrary assessment as hereinbefore  provided in section 54:49-5 of this title whether or not any report is then due  by law, and may proceed under such arbitrary assessment to collect the tax, or  compel security for the same, and thereafter shall cause notice of such finding  to be given to such taxpayer, together with a demand for an immediate report  and immediate payment of such tax.