{"data":{"id":"us-nj/n.j.-stat.-54-48-4","jurisdiction":"us-nj","citation":"N.J. Stat. § 54:48-4","heading":"Application of subtitle","body":"When any law of this state heretofore or hereafter enacted levies or imposes  any state tax, unless expressly prohibited by the law imposing or levying such  tax the provisions of this subtitle shall be applicable to such tax, and the  collection thereof may be enforced by the commissioner in the manner provided  in this subtitle.","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":"477fed9435ae598db03d5fd008320777d719c55cb254cbd3a78957a290d394c0","source_id":"us-nj","stale":true,"prev":"us-nj/n.j.-stat.-54-48-3","next":"us-nj/n.j.-stat.-54-48-4.1"},"notice":"GroundRules: Original legal text. Not legal advice."}