N.J.S.A. § 54:53-3.
Relation to total tax liability or to one or more separate items
a. Closing agreements with respect to taxable periods ended prior to the date of the agreement may relate to the total tax liability of the taxpayer or to one or more separate items affecting the tax liability of the taxpayer.
b. Closing agreements with respect to taxable periods ending subsequent to the date of the agreement may relate to one or more separate items affecting the tax liability of the taxpayer.
L.1975, c. 387, s. 3, 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