N.J. Stat. § 54:53-2

Current through L. 2023, c. 320.

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

A closing agreement may be executed even though under the agreement the taxpayer is not liable for any tax for the period to which the agreement relates. There may be a series of closing agreements relating to the tax liability for a single period.

N.J.S. § 54:53-2

L.1975, c.387, s.2, eff. 3/3/1976.