New Jersey Statutes
§ 54:53-15 — Waiver of statute of limitations by taxpayer
New Jersey § 54:53-15
JurisdictionNew Jersey
Title 54TAXATION
This text of New Jersey § 54:53-15 (Waiver of statute of limitations by taxpayer) 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. § 54:53-15 (2026).
Text
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.Cite This Page — Counsel Stack
Bluebook (online)
New Jersey § 54:53-15, Counsel Stack Legal Research, https://law.counselstack.com/statute/nj/54/54%3A53-15.