New Jersey Statutes

§ 54:53-6 — Tax, deficiency or overpayment; assessment, collection, credit or refund

New Jersey·Title 54 TAXATION

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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Nearby Sections

15

§ 54:53-1

Authorization for director to enter; standards

§ 54:53-10

Offers in compromise; submission; forms; remittance or deposit

§ 54:53-11

Stay of collection of tax liability

§ 54:53-12

Acceptance of offer in compromise; notice; conditions

§ 54:53-13

Withdrawal or rejection; disposition of tendered amount

§ 54:53-14

Opinion of attorney general on compromise; necessity; contents; exceptions

§ 54:53-15

Waiver of statute of limitations by taxpayer

§ 54:53-16

90-day amnesty period

§ 54:53-17

Three month amnesty period; applicability, procedure.

§ 54:53-18

State tax amnesty period in 2002 established.

§ 54:53-19

Establishment of State tax amnesty period.

§ 54:53-2

Agreement without any liability or series of agreements for single period; authorization

§ 54:53-20

State tax amnesty period.

§ 54:53-3

Relation to total tax liability or to one or more separate items

§ 54:53-4

Finality and conclusiveness of closing agreement

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