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New Jersey Statutes

§ 54:44-5 — Compromise of claims

New Jersey·Title 54 TAXATION
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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Nearby Sections

8
§ 54:44-1
When tax due and payable; penalties; exception
§ 54:44-2
Tax a debt; proceedings to recover; preferred in insolvency; certificate of indebtedness
§ 54:44-2.1
Additional or alternative remedy for enforcement of lien; warrant by Commissioner; procedure
§ 54:44-3
Certification of debt; judgment; docket; procedure thereon
§ 54:44-4
Release of lien; reassessment of tax or penalty; payment; satisfaction of judgment; joint and several liability
§ 54:44-5
Compromise of claims
§ 54:44-5.1
Compromise or cancellation of tax
§ 54:44-6
Certificate to issuing authorities; fee
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