New Jersey Statutes
§ 54:53-2 — Agreement without any liability or series of agreements for single period; authorization
New Jersey § 54:53-2
JurisdictionNew Jersey
Title 54TAXATION
This text of New Jersey § 54:53-2 (Agreement without any liability or series of agreements for single period; authorization) 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. § 54:53-2 (2026).
Text
A closing agreement may be executed even though under the agreement the taxpayer is not liable for any tax for the period to which the agreement relates. There may be a series of closing agreements relating to the tax liability for a single period. L.1975, c. 387, s. 2, 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 § 54:53-2, Counsel Stack Legal Research, https://law.counselstack.com/statute/nj/54/54%3A53-2.