54:48-4.Ā  Application of subtitle
When any law of this state heretofore or hereafter enacted levies or imposesĀ  any state tax, unless expressly prohibited by the law imposing or levying suchĀ  tax the provisions of this subtitle shall be applicable to such tax, and theĀ  collection thereof may be enforced by the commissioner in the manner providedĀ  in this subtitle.
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