{"data":{"id":"us-nj/n.j.-stat.-54-47c-11","jurisdiction":"us-nj","citation":"N.J. Stat. § 54:47C-11","heading":"Collection of tax by department;  enforcement of act","body":"The department shall collect the tax imposed by this act through its authorized agents and enforce the provisions of the act.\nL.1959, c. 18, p. 89, s. 11.","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":"83241cff814f9b32d9e7949bba3d38b0b272f5991da20e55f24ee173ce5c2fb7","source_id":"us-nj","stale":true,"prev":"us-nj/n.j.-stat.-54-47c-10","next":"us-nj/n.j.-stat.-54-47c-12"},"notice":"GroundRules: Original legal text. Not legal advice."}