N.J.S.A. § 54:44-5.
Compromise of claims
The commissioner may compromise any claim for taxes, penalties, or interest, which shall be alleged to be due pursuant to the provisions of this or any other law of this State imposing taxes upon the sale or delivery of alcoholic beverages.
Amended by L.1938, c. 319, p. 805, s. 13; L.1942, c. 171, p. 531, s. 7.
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In this chapter (8 sections)
- 54:44-1. · When tax due and payable; penalties; exception
- 54:44-2. · Tax a debt; proceedings to recover; preferred in insolvency;…
- 54:44-2.1. · Additional or alternative remedy for enforcement of lien;…
- 54:44-3. · Certification of debt; judgment; docket; procedure thereon
- 54:44-4. · Release of lien; reassessment of tax or penalty; payment;…
- 54:44-5. · Compromise of claims
- 54:44-5.1. · Compromise or cancellation of tax
- 54:44-6. · Certificate to issuing authorities; fee