Section 54:35
- 54:35-1 - Date when tax due
- 54:35-2 - Tax, how payable; liability for nonpayment
- 54:35-3 - Delay in payment; penalty; reduction of penalty; interest; postponement as to estate of member of armed forces
- 54:35-4 - Bond required when payment delayed
- 54:35-4.1 - Death of person caused by wrongful act, neglect or default; compensation; failure to timely pay tax; interest and bond
- 54:35-5 - Lien of tax; duration
- 54:35-5.1 - Limitation of time for commencing proceedings to collect inheritance tax
- 54:35-5.2 - Effective date
- 54:35-6 - Deduction or collection of tax prior to distribution
- 54:35-7 - Sale of property to pay tax
- 54:35-8 - Payment of taxes collected by executor; receipt
- 54:35-9 - Statement of payment of or exemption from tax; issuance; record
- 54:35-10 - Refund of erroneous tax payment
- 54:35-10.1 - Applicability
- 54:35-11 - Refund when debts proved after legacies and distributive shares paid
- 54:35-12 - Notice of transfer of realty filed with tax commissioner
- 54:35-13 - Report of probate or grant of letters; penalty
- 54:35-14 - Search of records of Clerk of Superior Court or surrogate of county
- 54:35-15 - Action to compel payment of taxes
- 54:35-16 - Attorney general to prosecute action against tax delinquent
- 54:35-17 - Information as to property taxable; reward to informant
- 54:35-18 - Payment of reward to informant
- 54:35-19 - Transfer of assets
- 54:35-20 - Penalty for failure to notify or obtain consent of tax commissioner
- 54:35-21 - Transfer of stock of domestic corporation; notice and consent required; penalty
- 54:35-22 - Transfer of collateral; consent of tax commissioner
- 54:35-23 - Consents to transfer assets