New Jersey Statutes

§ 54:53-11 — Stay of collection of tax liability

New Jersey § 54:53-11

JurisdictionNew Jersey

Title 54TAXATION

This text of New Jersey § 54:53-11 (Stay of collection of tax liability) 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. § 54:53-11 (2026).

Text

The submission of an offer in compromise shall not operate automatically to stay the collection of any tax liability; however, enforcement of collection may be deferred only if the interests of the State shall not be jeopardized thereby. L.1975, c. 387, s. 11, eff. March 3, 1976.

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Nearby Sections

15

§ 54:53-1

Authorization for director to enter; standards

§ 54:53-10

Offers in compromise; submission; forms; remittance or deposit

§ 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; contents; exceptions

§ 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.

§ 54:53-2

Agreement without any liability or series of agreements for single period; authorization

§ 54:53-20

State tax amnesty period.

§ 54:53-3

Relation to total tax liability or to one or more separate items

§ 54:53-4

Finality and conclusiveness of closing agreement

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Bluebook (online)

New Jersey § 54:53-11, Counsel Stack Legal Research, https://law.counselstack.com/statute/nj/54/54%3A53-11.