New Jersey Statutes 54:53-11. Stay of collection of tax liability
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Terms Used In New Jersey Statutes 54:53-11
- State: extends to and includes any State, territory or possession of the United States, the District of Columbia and the Canal Zone. See New Jersey Statutes 1:1-2
The submission of an offer in compromise shall not operate automatically to stay the collection of any tax liability; however, enforcement of collection may be deferred only if the interests of the State shall not be jeopardized thereby.
L.1975, c. 387, s. 11, eff. March 3, 1976.