Skip to main content
THIS SITE
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 44: When tax due and payable; penalties; exception

      Section: 54:44-5.1: Compromise or cancellation of tax

           The commissioner shall have power to compromise or cancel any tax in the sum of not more than fifteen dollars ($15.00), heretofore or hereafter assessed pursuant to the provisions of subtitle eight of Title 54, and any interest charges or penalties thereon; provided, an appeal from said tax shall not be pending and said tax shall remain unpaid for at least one year; and provided, further, that it shall appear to the commissioner that such tax may not, with due diligence, be collected or that the expense thereby entailed renders collection of the tax, interest, and penalties impractical.

L.1941, c. 210, p. 609, s. 1.



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






Older versions of 54:44-5.1 (if available):



Court decisions that cite this statute: CLICK HERE.