Home/New Jersey/Statutes/Title 54: TAXATION/§ 54:44-5
New Jersey Statutes

§ 54:44-5 — Compromise of claims

New Jersey § 54:44-5
JurisdictionNew Jersey
Title 54TAXATION

This text of New Jersey § 54:44-5 (Compromise of claims) is published on Counsel Stack Legal Research, covering New Jersey primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
N.J. Stat. Ann. § 54:44-5 (2026).

Text

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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Bluebook (online)
New Jersey § 54:44-5, Counsel Stack Legal Research, https://law.counselstack.com/statute/nj/54/54%3A44-5.