New Jersey Statutes 33:1-33. Refusal of license to persons failing to pay tax or license fee; bond or cash deposit
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Terms Used In New Jersey Statutes 33:1-33
- person: includes corporations, companies, associations, societies, firms, partnerships and joint stock companies as well as individuals, unless restricted by the context to an individual as distinguished from a corporate entity or specifically restricted to one or some of the above enumerated synonyms and, when used to designate the owner of property which may be the subject of an offense, includes this State, the United States, any other State of the United States as defined infra and any foreign country or government lawfully owning or possessing property within this State. See New Jersey Statutes 1:1-2
- State: extends to and includes any State, territory or possession of the United States, the District of Columbia and the Canal Zone. See New Jersey Statutes 1:1-2
No license shall be issued to any person to whom a license shall have been issued under an act entitled “An act concerning the manufacture, distribution and sale of certain beverages having an alcoholic content and providing for licenses, regulations and fees in connection therewith and penalties for violations thereof,” approved April twelfth, one thousand nine hundred and thirty-three (L.1933, c. 85, p. 176), as amended and supplemented, or under this chapter, and who shall have failed to pay to this state or to any municipality of this state any tax, license fee or penalty which shall have accrued pursuant to the provisions of said act and of this chapter and of subtitle 8 of the title Taxation (s. 54:41-1 et seq.), unless such person shall have posted with the state tax commissioner, or the municipality, as the case may be, a cash deposit in an amount, or a bond in form, with sureties and in an amount satisfactory to the state tax commissioner, or the municipality, as the case may be, to secure the payment of said tax, license fee or penalty, and this provision shall remain in force and effect notwithstanding the repeal of any of the aforesaid laws.