| 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: 54:53-8: Penalties and liabilities; allowable subjects of compromise
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.
This section added to the Rutgers Database: 2012-09-26 13:37:57.
Older versions of 54:53-8 (if available):
Court decisions that cite this statute:
CLICK HERE.