Statutes, codes, and regulations
New Jersey Statutes
Title 54 - TAXATION
Chapter 54:53 - AUTHORIZATION FOR DIRECTOR TO ENTER; STANDARDS
Section 54:53-2 - Agreement without any liability or series of agreements for single period; authorization

N.J. Stat. § 54:53-2

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Current through L. 2024, c. 87.
Section 54:53-2 - Agreement without any liability or series of agreements for single period; authorization

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.

N.J.S. § 54:53-2

L.1975, c.387, s.2, eff. 3/3/1976.