{"data":{"id":"us-nj/n.j.-stat.-54-29a-55","jurisdiction":"us-nj","citation":"N.J. Stat. § 54:29A-55","heading":"Tax a debt;  preference","body":"The taxes imposed by this act or heretofore imposed shall be and remain a debt due from the taxpayer to the State for which an action may be maintained, and shall be a preferred debt in case of insolvency.\nL.1941, c. 291, p. 791, s. 55.  Amended by L.1953, c. 51, p. 922, s. 133.","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":"319eb3312c8f41a46e9263db0f8db2dd499a10d78e93cffed385d1c68641633d","source_id":"us-nj","stale":true,"prev":"us-nj/n.j.-stat.-54-29a-54","next":"us-nj/n.j.-stat.-54-29a-56"},"notice":"GroundRules: Original legal text. Not legal advice."}