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