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New Jersey Statutes, Title: 54, TAXATION
Chapter 53: Authorization for director to enter; standards
Section: 54:53-6: Tax, deficiency or overpayment; assessment, collection, credit or refund
Any tax or deficiency in tax determined pursuant to a closing agreement shall be assessed and collected, and any overpayment determined pursuant thereto shall be credited or refunded, in accordance with the applicable provisions of law.
L.1975, c. 387, s. 6, eff. March 3, 1976.
This section added to the Rutgers Database: 2012-09-26 13:37:57.
Older versions of 54:53-6 (if available):
Court decisions that cite this statute:
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