54:49-7 - Arbitrary assessment where taxpayer intends absconding; concealment;Ā immediate payment demanded
54:49-7.Ā Arbitrary assessment where taxpayer intends absconding; concealment;Ā immediate payment demanded
If the commissioner finds that a taxpayer designs quickly to depart from this state or to remove therefrom his property, or any property subject to any state tax, or to conceal himself or his property, or such other property, or toĀ discontinue business, or to do any other act tending to prejudice or renderĀ wholly or partly ineffectual proceedings to assess or collect such tax, wherebyĀ it becomes important that such proceedings be brought without delay, theĀ commissioner may immediately make an arbitrary assessment as hereinbeforeĀ provided in section 54:49-5 of this title whether or not any report is then dueĀ by law, and may proceed under such arbitrary assessment to collect the tax, orĀ compel security for the same, and thereafter shall cause notice of such findingĀ to be given to such taxpayer, together with a demand for an immediate reportĀ and immediate payment of such tax.
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If the commissioner finds that a taxpayer designs quickly to depart from this state or to remove therefrom his property, or any property subject to any state tax, or to conceal himself or his property, or such other property, or toĀ discontinue business, or to do any other act tending to prejudice or renderĀ wholly or partly ineffectual proceedings to assess or collect such tax, wherebyĀ it becomes important that such proceedings be brought without delay, theĀ commissioner may immediately make an arbitrary assessment as hereinbeforeĀ provided in section 54:49-5 of this title whether or not any report is then dueĀ by law, and may proceed under such arbitrary assessment to collect the tax, orĀ compel security for the same, and thereafter shall cause notice of such findingĀ to be given to such taxpayer, together with a demand for an immediate reportĀ and immediate payment of such tax.
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