New Jersey § 54:53-8 Penalties and liabilities;  allowable subjects of compromise

New Jersey Statutes

§ 54:53-8 — Penalties and liabilities; allowable subjects of compromise

New Jersey § 54:53-8

Title 54TAXATION

This text of New Jersey § 54:53-8 (Penalties and liabilities; allowable subjects of compromise) 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. § 54:53-8 (2026).

Text

A compromise agreement may relate to a civil or criminal liability for taxes, interest, ad valorem penalties or specific penalties. A criminal liability may be compromised only if it involves a violation of a regulatory provision or a related statute in Title 54 or Title 56 of the Revised Statutes, and then only if such violation was not deliberately committed with intent to defraud. L.1975, c. 387, s. 8, eff. March 3, 1976.

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A compromise agreement may relate to a civil or criminal liability for taxes, interest, ad valorem penalties or specific penalties. A criminal liability may be compromised only if it involves a violation of a regulatory provision or a related statute in Title 54 or Title 56 of the Revised Statutes, and then only if such violation was not deliberately committed with intent to defraud. L.1975, c. 387, s. 8, eff. March 3, 1976.