State Codes and Statutes

Statutes > New-jersey > Title-54 > Section-54-53 > 54-53-2

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.

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

State Codes and Statutes

Statutes > New-jersey > Title-54 > Section-54-53 > 54-53-2

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.

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