New Jersey Statutes
§ 54:53-6 — Tax, deficiency or overpayment; assessment, collection, credit or refund
New Jersey § 54:53-6
JurisdictionNew Jersey
Title 54TAXATION
This text of New Jersey § 54:53-6 (Tax, deficiency or overpayment; assessment, collection, credit or refund) 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. § 54:53-6 (2026).
Text
Any tax or deficiency in tax determined pursuant to a closing agreement shall be assessed and collected, and any overpayment determined pursuant thereto shall be credited or refunded, in accordance with the applicable provisions of law. L.1975, c. 387, s. 6, eff. March 3, 1976.
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Bluebook (online)
New Jersey § 54:53-6, Counsel Stack Legal Research, https://law.counselstack.com/statute/nj/54/54%3A53-6.