N.J.S.A. § 54:53-2.
Agreement without any liability or series of agreements for single period; authorization
A closing agreement may be executed even though under the agreement the taxpayer is not liable for any tax for the period to which the agreement relates. There may be a series of closing agreements relating to the tax liability for a single period.
L.1975, c. 387, s. 2, eff. March 3, 1976.
Source: view the official text
In this chapter (20 sections)
- 54:53-1. · Authorization for director to enter; standards
- 54:53-2. · Agreement without any liability or series of agreements for…
- 54:53-3. · Relation to total tax liability or to one or more separate…
- 54:53-4. · Finality and conclusiveness of closing agreement
- 54:53-5. · Request for closing agreement; time for submission for prior…
- 54:53-6. · Tax, deficiency or overpayment; assessment, collection,…
- 54:53-7. · Compromise of liability, time for payment of liability
- 54:53-8. · Penalties and liabilities; allowable subjects of compromise
- 54:53-9. · Compromise agreement
- 54:53-10. · Offers in compromise; submission; forms; remittance or…
- 54:53-11. · Stay of collection of tax liability
- 54:53-12. · Acceptance of offer in compromise; notice; conditions
- 54:53-13. · Withdrawal or rejection; disposition of tendered amount
- 54:53-14. · Opinion of attorney general on compromise; necessity;…
- 54:53-15. · Waiver of statute of limitations by taxpayer
- 54:53-16. · 90-day amnesty period
- 54:53-17 · Three month amnesty period; applicability, procedure
- 54:53-18 · State tax amnesty period in 2002 established
- 54:53-19 · Establishment of State tax amnesty period
- 54:53-20 · State tax amnesty period