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New Jersey Statutes, Title: 54, TAXATION
Chapter 53: Authorization for director to enter; standards
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.
L.1975, c. 387, s. 2, eff. March 3, 1976.
This section added to the Rutgers Database: 2012-09-26 13:37:57.
Older versions of 54:53-2 (if available):
Court decisions that cite this statute:
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