N.J.S.A. § 54:53-5.
Request for closing agreement; time for submission for prior taxable period; forms; procedure
A request for a closing agreement which relates to a prior taxable period may be submitted at any time before a case with respect to the tax liability involved is filed with the tax court. All requests for closing agreements shall be submitted on forms prescribed by the Director of the Division of Taxation. The procedure with respect to applications for entering into closing agreements shall be pursuant to such rules as may be promulgated from time to time by the Director of the Division of Taxation in accordance with the provisions of this act.
L.1975, c. 387, s. 5, eff. March 3, 1976. Amended by L.1983, c. 36, s. 47, eff. Jan. 26, 1983.
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