New Jersey § 54:53-13 Withdrawal or rejection;  disposition of tendered amount

New Jersey Statutes

§ 54:53-13 — Withdrawal or rejection; disposition of tendered amount

New Jersey § 54:53-13

Title 54TAXATION

This text of New Jersey § 54:53-13 (Withdrawal or rejection; disposition of tendered amount) 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. § 54:53-13 (2026).

Text

An offer in compromise may be withdrawn by the proponent at any time prior to its acceptance. In the event an offer is rejected, the proponent shall be notified promptly in writing. Frivolous offers or offers submitted for the purpose of delaying the collection of tax liabilities shall be rejected immediately. If an offer is withdrawn or rejected, the amount tendered with the offer, including all installments paid, shall be refunded without interest, unless the taxpayer has stated or agreed that the amount tendered may be applied to the liability with respect to which the offer was submitted. L.1975, c. 387, s. 13, eff. March 3, 1976.

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An offer in compromise may be withdrawn by the proponent at any time prior to its acceptance. In the event an offer is rejected, the proponent shall be notified promptly in writing. Frivolous offers or offers submitted for the purpose of delaying the collection of tax liabilities shall be rejected immediately. If an offer is withdrawn or rejected, the amount tendered with the offer, including all installments paid, shall be refunded without interest, unless the taxpayer has stated or agreed that the amount tendered may be applied to the liability with respect to which the offer was submitted. L.1975, c. 387, s. 13, eff. March 3, 1976.