Chapter

Chapter 53

N.J. Stat. Ann. § 54:53-1— Authorization for director to enter; standards
N.J. Stat. Ann. § 54:53-2— Agreement without any liability or series of agreements for single period; authorization
N.J. Stat. Ann. § 54:53-3— Relation to total tax liability or to one or more separate items
N.J. Stat. Ann. § 54:53-4— Finality and conclusiveness of closing agreement
N.J. Stat. Ann. § 54:53-5— Request for closing agreement; time for submission for prior taxable period; forms; procedure
N.J. Stat. Ann. § 54:53-6— Tax, deficiency or overpayment; assessment, collection, credit or refund
N.J. Stat. Ann. § 54:53-7— Compromise of liability, time for payment of liability
N.J. Stat. Ann. § 54:53-8— Penalties and liabilities; allowable subjects of compromise
N.J. Stat. Ann. § 54:53-9— Compromise agreement
N.J. Stat. Ann. § 54:53-10— Offers in compromise; submission; forms; remittance or deposit
N.J. Stat. Ann. § 54:53-11— Stay of collection of tax liability
N.J. Stat. Ann. § 54:53-12— Acceptance of offer in compromise; notice; conditions
N.J. Stat. Ann. § 54:53-13— Withdrawal or rejection; disposition of tendered amount
N.J. Stat. Ann. § 54:53-14— Opinion of attorney general on compromise; necessity; contents; exceptions
N.J. Stat. Ann. § 54:53-15— Waiver of statute of limitations by taxpayer
N.J. Stat. Ann. § 54:53-16— 90-day amnesty period
N.J. Stat. Ann. § 54:53-17— Three month amnesty period; applicability, procedure
N.J. Stat. Ann. § 54:53-18— State tax amnesty period in 2002 established
N.J. Stat. Ann. § 54:53-19— Establishment of State tax amnesty period
N.J. Stat. Ann. § 54:53-20— State tax amnesty period