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New Jersey Statutes, Title: 54, TAXATION

    Chapter 44: When tax due and payable; penalties; exception

      Section: 54:44-5: Compromise of claims

           The commissioner may compromise any claim for taxes, penalties, or interest, which shall be alleged to be due pursuant to the provisions of this or any other law of this State imposing taxes upon the sale or delivery of alcoholic beverages.

Amended by L.1938, c. 319, p. 805, s. 13; L.1942, c. 171, p. 531, s. 7.



This section added to the Rutgers Database: 2012-09-26 13:37:56.






Older versions of 54:44-5 (if available):



Court decisions that cite this statute: CLICK HERE.