New Jersey Statutes
§ 54:53-12 — Acceptance of offer in compromise; notice; conditions
New Jersey § 54:53-12
JurisdictionNew Jersey
Title 54TAXATION
This text of New Jersey § 54:53-12 (Acceptance of offer in compromise; notice; conditions) 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. § 54:53-12 (2026).
Text
An offer in compromise shall be considered accepted only when the proponent thereof is so notified in writing. As a condition to accepting an offer in compromise, the taxpayer may be required to enter into any collateral agreement or to post any security which is deemed necessary for the protection of the State. L.1975, c. 387, s. 12, eff. March 3, 1976.
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Nearby Sections
15
§ 54:53-11
Stay of collection of tax liability§ 54:53-16
90-day amnesty period§ 54:53-20
State tax amnesty period.Cite This Page — Counsel Stack
Bluebook (online)
New Jersey § 54:53-12, Counsel Stack Legal Research, https://law.counselstack.com/statute/nj/54/54%3A53-12.