New Jersey A 762: Directs Commissioner of Education to encourage implementation of Natural High Drug Prevention Program in school districts.

Bill Text

A762 

ASSEMBLY, No. 762 

STATE OF NEW JERSEY

222nd LEGISLATURE

� 

PRE-FILED FOR INTRODUCTION IN THE 2026 SESSION

Sponsored by:

Assemblyman AL ABDELAZIZ

District 35 (Bergen and Passaic)

SYNOPSIS

���� Permits purchasers to submit bulk sale notifications 
online; requires establishment of electronic system for bulk sale 
notifications.

CURRENT VERSION OF TEXT 

���� Introduced Pending Technical Review by Legislative 
Counsel.

�� 

An Act allowing for the electronic submission of bulk sale 
notifications, amending P.L.1966, c.30, and amending and supplementing 
P.L.2007, c.100.

���� Be It 
Enacted by the Senate and General Assembly of 
the State of New Jersey:

���� 1.��� Section 22 of P.L.1966, 
c.30 (C.54:32B-22) is amended to read as follows:

���� 22.� (a)� Whenever any person 
required to collect tax shall fail to collect or pay over any tax, penalty, 
or interest imposed by this act as therein provided, or whenever any customer 
shall fail to pay any such tax, penalty or interest, the Attorney General 
shall, upon the request of the director, bring or cause to be brought an action 
to enforce the payment of the same on behalf of the State of New Jersey in any 
court of the State of New Jersey or of any other State or of the United States.

���� (b)� As an additional or 
alternate remedy, the director may issue a warrant, directed to the sheriff of 
any county commanding [him] the 
sheriff to levy upon and sell the real and personal property of any person 
liable for the tax, which may be found within [his] the 
sheriff�s county, for the payment of the amount thereof, with any penalties 
and interest, and the cost of executing the warrant, and to return such warrant 
to the director and to pay to [him] the 
sheriff the money collected by virtue thereof within 60 days after the 
receipt of such warrant.� The sheriff shall within [5] five days after the 
receipt of the warrant file with the county clerk a copy thereof, and thereupon 
such clerk shall enter in the judgment docket the name of the person mentioned 
in the warrant and the amount of the tax, penalties and interest for which the 
warrant is issued and the date when such copy is filed.� Thereupon the amount 
of such warrant so docketed shall become a lien upon the title to and interest 
in real and personal property of the person against whom the warrant is 
issued.� The sheriff shall then proceed upon the warrant, in the same manner, 
and with like effect, as that provided by law in respect to executions issued 
against property upon judgments of a court of record and for services in 
executing the warrant [he] the 
sheriff shall be entitled to the same fees, which [he] the 
sheriff may collect in the same manner.� In the discretion of the director 
a warrant of like terms, force, and effect may be issued and directed to 
any officer or employee of the Division of Taxation, and in the execution 
thereof such officer or employee shall have all the powers conferred by law 
upon sheriffs, but shall be entitled to no fee or compensation in excess of the 
actual expenses paid in the performance of such duty.� If a warrant is returned 
not satisfied in full, the director may from time to time issue new warrants 
and shall also have the same remedies to enforce the amount due thereunder as 
if the State had recovered judgment therefor and execution thereon had been 
returned unsatisfied.

���� (c)�� Whenever a person 
required to collect tax shall make a sale, transfer, or assignment in bulk of 
any part or the whole of [his] the 
person�s business assets, otherwise than in the ordinary course of 
business, the purchaser, transferee, or assignee shall at least 10 days 
before taking possession of the subject of said sale, transfer, or 
assignment, or paying therefor, notify the director by registered mail, 
electronic submission pursuant to section 3 of P.L. , 
c. (C. ) 
(pending before the Legislature as this bill), or other such method as the 
director may prescribe, of the proposed sale and of the price, terms, 
and conditions thereof whether or not the seller, transferrer, or 
assignor, has represented to, or informed the purchaser, transferee, or 
assignee that [he] the person 
owes any tax pursuant to this act, and whether or not the purchaser, 
transferee, or assignee has knowledge that such taxes are owing, and whether 
any such taxes are in fact owing.

���� Whenever the purchaser, 
transferee, or assignee shall fail to give notice to the director as 
required by the preceding paragraph, or whenever the director shall inform the 
purchaser, transferee, or assignee that a possible claim for such tax or 
taxes exists, any sums of money, property, or choses in action, or other 
consideration, which the purchaser, transferee, or assignee is required 
to transfer over to the seller, transferrer, or assignor shall be 
subject to a first priority right and lien for any such taxes theretofore or 
thereafter determined to be due from the sel