Section 54:51A-15 - Collection; bond; exceptiona. Except as may otherwise be specifically provided, no complaint filed shall stay the collection of any tax or the enforcement thereof by entry of a judgment, unless security, if required pursuant to the standards and subject to the exceptions of subsection b. of R.S. 54:49-18, approved by the Director of the Division of Taxation has been furnished to the Director of the Division of Taxation.b. (Deleted by amendment, P.L. 1992, c.175).c. (Deleted by amendment, P.L. 1992, c.175).d. Except as otherwise specifically provided in R.S. 54:49-5 and R.S. 54:49-7 and pursuant to subsection a. of this section, a complaint filed in the Tax Court shall stay the collection of the tax at issue therein and the enforcement thereof by entry of any judgment pursuant to R.S. 54:49-12. A stay of collection of tax or enforcement thereof by entry of a judgment shall expire and be of no effect upon the entry of a judgment by the Tax Court determining that all or any part of the tax assessed is due and owing.Amended 1992, c.175, s.16.