New Jersey Statutes 54:53-3. Relation to total tax liability or to one or more separate items
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a. Closing agreements with respect to taxable periods ended prior to the date of the agreement may relate to the total tax liability of the taxpayer or to one or more separate items affecting the tax liability of the taxpayer.
b. Closing agreements with respect to taxable periods ending subsequent to the date of the agreement may relate to one or more separate items affecting the tax liability of the taxpayer.
L.1975, c. 387, s. 3, eff. March 3, 1976.