| PREVIOUS SECTION | Go back to sections | Go back to the chapter | Go back to the N.J. Statutes homepage | NEXT SECTION |
New Jersey Statutes, Title: 54, TAXATION
Chapter 53: Authorization for director to enter; standards
Section: 54:53-15: Waiver of statute of limitations by taxpayer
No offer in compromise shall be accepted unless the taxpayer waives the running of the statutory period of limitations on both assessment or collection of the tax liability involved for the period during which the offer is pending, or the period during which any installment remains unpaid, and for one year thereafter.
L.1975, c. 387, s. 15, eff. March 3, 1976.
This section added to the Rutgers Database: 2012-09-26 13:37:57.
Older versions of 54:53-15 (if available):
Court decisions that cite this statute:
CLICK HERE.