§ 18:26-10.7 Proceedings to compel payment of taxes; collection cost fees
(a) In the event the New Jersey Transfer Inheritance Tax which has accrued is not paid within the time provided by law, the Director shall notify the Attorney General of this State who shall institute an action to compel the payment of such tax in the name of the Director in the Superior Court of this State and any judgment cited in such action will have the same effect as other judgments entered in the Superior Court so as to constitute a lien which may be executed on any property of a decedent.
(b) In the event the New Jersey inheritance tax is not paid within the time prescribed by law, fees for the cost of collection shall be imposed as follows:
1. If a certificate of debt is issued pursuant to N.J.S.A. 54:49-12, the fee shall be five percent of the tax or $ 100.00, whichever is greater;
2. If the tax remains unpaid after the issuance of the certificate of debt and the matter is referred to the Attorney General, the fee shall be 10 percent of the tax or $ 200.00, whichever is greater; and
3. If a suit is instituted for the collection of the tax, the fee shall be 20 percent of the tax or $ 500.00, whichever is greater.
(c) The fees specified in (b) above shall be paid in addition to any interest or penalty, or both, otherwise provided by law.
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