§ 54:53-1 Authorization for director to enter; standards
§ 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
§ 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
§ 54:53-20 State tax amnesty period
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Terms Used In New Jersey Statutes > Title 54 > Chapter 53 - Authorization for Director to Enter; Standards

  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • Contract: A legal written agreement that becomes binding when signed.
  • Fraud: Intentional deception resulting in injury to another.
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • person: includes corporations, companies, associations, societies, firms, partnerships and joint stock companies as well as individuals, unless restricted by the context to an individual as distinguished from a corporate entity or specifically restricted to one or some of the above enumerated synonyms and, when used to designate the owner of property which may be the subject of an offense, includes this State, the United States, any other State of the United States as defined infra and any foreign country or government lawfully owning or possessing property within this State. See New Jersey Statutes 1:1-2
  • 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
  • Statute: A law passed by a legislature.
  • territory: extends to and includes any territory or possession of the United States, the District of Columbia and the Canal Zone. See New Jersey Statutes 1:1-2