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 53: Authorization for director to enter; standards

      Section: 54:53-3: Relation to total tax liability or to one or more separate items

           a. Closing agreements with respect to taxable periods ended prior to the date of the agreement may relate to the total tax liability of the taxpayer or to one or more separate items affecting the tax liability of the taxpayer.

b. Closing agreements with respect to taxable periods ending subsequent to the date of the agreement may relate to one or more separate items affecting the tax liability of the taxpayer.

L.1975, c. 387, s. 3, eff. March 3, 1976.



This section added to the Rutgers Database: 2012-09-26 13:37:57.






Older versions of 54:53-3 (if available):



Court decisions that cite this statute: CLICK HERE.