Statutes, codes, and regulations
New Jersey Statutes
Title 54 - TAXATION
Chapter 54:53 - AUTHORIZATION FOR DIRECTOR TO ENTER; STANDARDS
Section 54:53-6 - Tax, deficiency or overpayment; assessment, collection, credit or refund

N.J. Stat. § 54:53-6

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Current through L. 2023, c. 320.
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.

N.J.S. § 54:53-6

L.1975, c.387, s.6, eff. 3/3/1976.