{"data":{"id":"us-nj/n.j.-stat.-54-18a-1.2","jurisdiction":"us-nj","citation":"N.J. Stat. § 54:18A-1.2","heading":"Administration, collection and enforcement of tax imposed","body":"The administration, collection and enforcement of the tax imposed by P.L.1945, c. 132 shall be subject to the provisions of the state tax uniform procedure law as therein provided (subtitle 9 of Title 54 of the Revised Statutes).\nL.1980, c. 141, s. 4, eff. Nov. 12, 1980.","path":["TITLE 54 TAXATION"],"source_url":"https://pub.njleg.state.nj.us/statutes/STATUTES-TEXT.zip","current_through":"P.L.2025, c.405, and J.R.22","vintage":"","retrieved_at":"2026-08-27T17:54:13Z","sha256":"4d6daf7a0eca796580385c4bf9c54f6c3a6f2ef92a40d596eb15cb0a63dbc24c","source_id":"us-nj","stale":true,"prev":"us-nj/n.j.-stat.-54-18a-1.1","next":"us-nj/n.j.-stat.-54-18a-1.3"},"notice":"GroundRules: Original legal text. Not legal advice."}