{"data":{"id":"us-nj/n.j.-stat.-54-49-10","jurisdiction":"us-nj","citation":"N.J. Stat. § 54:49-10","heading":"Penalties, interest, collection costs as part of tax.","body":"All penalties and interest when imposed by this or by any State tax law as well as the fee imposed for the cost of collection under section 8 of P.L.1987, c.76 (C.54:49-12.1), R.S.54:49-13, and the compensation for debt collection services under section 2 of P.L.1992, c.172 (C.54:49-12.3) shall be payable to and recoverable by the director in the same manner as if they were a part of the tax imposed.\nAmended 1987, c.76, s.5; 2007, c.100, s.1.","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":"15a10d81669c796fee9eb12e15e3c98059ecd3560727fb1e6dfb01dc2192b235","source_id":"us-nj","stale":true,"prev":"us-nj/n.j.-stat.-54-49-9.1","next":"us-nj/n.j.-stat.-54-49-11"},"notice":"GroundRules: Original legal text. Not legal advice."}