New Jersey Statutes
§ 54:53-15 — Waiver of statute of limitations by taxpayer
New Jersey·Title 54 TAXATION
No offer in compromise shall be accepted unless the taxpayer waives the running of the statutory period of limitations on both assessment or collection of the tax liability involved for the period during which the offer is pending, or the period during which any installment remains unpaid, and for one year thereafter. L.1975, c. 387, s. 15, 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.