New Jersey § 54:53-3 Relation to total tax liability or to one or more separate items

New Jersey Statutes

§ 54:53-3 — Relation to total tax liability or to one or more separate items

New Jersey § 54:53-3

Title 54TAXATION

This text of New Jersey § 54:53-3 (Relation to total tax liability or to one or more separate items) 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. § 54:53-3 (2026).

Text

a.Closing agreements with respect to taxable periods ended prior to the date of the agreement may relate to the total tax liability of the taxpayer or to one or more separate items affecting the tax liability of the taxpayer.

b.Closing agreements with respect to taxable periods ending subsequent to the date of the agreement may relate to one or more separate items affecting the tax liability of the taxpayer. L.1975, c. 387, s. 3, eff. March 3, 1976.

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a. Closing agreements with respect to taxable periods ended prior to the date of the agreement may relate to the total tax liability of the taxpayer or to one or more separate items affecting the tax liability of the taxpayer. b. Closing agreements with respect to taxable periods ending subsequent to the date of the agreement may relate to one or more separate items affecting the tax liability of the taxpayer. L.1975, c. 387, s. 3, eff. March 3, 1976.