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New Jersey Statutes, Title: 54, TAXATION
Chapter 53: Authorization for director to enter; standards
Section: 54:53-12: Acceptance of offer in compromise; notice; conditions
An offer in compromise shall be considered accepted only when the proponent thereof is so notified in writing. As a condition to accepting an offer in compromise, the taxpayer may be required to enter into any collateral agreement or to post any security which is deemed necessary for the protection of the State.
L.1975, c. 387, s. 12, eff. March 3, 1976.
This section added to the Rutgers Database: 2012-09-26 13:37:57.
Older versions of 54:53-12 (if available):
Court decisions that cite this statute:
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