Section 54:53
- 54:53-1 - Authorization for director to enter; standards
- 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
- 54:53-2 - 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