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Title: 54 - TAXATION

Chapter: 53 - Authorization for director to enter; standards

54:53-1: Authorization for director to enter; standards

54:53-2: Agreement without any liability or series of agreements for single period; authorization

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

54:53-4: Finality and conclusiveness of closing agreement

54:53-5: Request for closing agreement; time for submission for prior taxable period; forms; procedure

54:53-6: Tax, deficiency or overpayment; assessment, collection, credit or refund

54:53-7: Compromise of liability, time for payment of liability

54:53-8: Penalties and liabilities; allowable subjects of compromise

54:53-9: Compromise agreement

54:53-10: Offers in compromise; submission; forms; remittance or deposit

54:53-11: Stay of collection of tax liability

54:53-12: Acceptance of offer in compromise; notice; conditions

54:53-13: Withdrawal or rejection; disposition of tendered amount

54:53-14: Opinion of attorney general on compromise; necessity; contents; exceptions

54:53-15: Waiver of statute of limitations by taxpayer

54:53-16: 90-day amnesty period

54:53-17: Three month amnesty period; applicability, procedure.

54:53-18: State tax amnesty period in 2002 established.

54:53-19: Establishment of State tax amnesty period.

54:53-20: State tax amnesty period.