{"data":{"id":"us-nj/n.j.-stat.-54-35-1","jurisdiction":"us-nj","citation":"N.J. Stat. § 54:35-1","heading":"Date when tax due","body":"Taxes under chapters 33 to 36 of this Title (s. 54:33-1 et seq.), shall be due and payable at the death of the testator, intestate, grantor, donor or vendor, unless otherwise provided by said chapters 33 to 36;  but, with respect  to any sum recovered as compensation for death of a person caused by a wrongful  act, neglect or default, whether by award of damages or settlement of  compromise, taxes thereon shall be due and payable on the date of said award or  settlement.\nAmended by L.1978, c. 172, s. 1, eff. Dec. 28, 1978.","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":"842c6219c023a4177fb35bafe1cae0354fa8fe72cf43c4fc53a714dd486a8141","source_id":"us-nj","stale":true,"prev":"us-nj/n.j.-stat.-54-34-13","next":"us-nj/n.j.-stat.-54-35-2"},"notice":"GroundRules: Original legal text. Not legal advice."}