New Jersey Revised Statutes § 54:53-10 - Offers In Compromise; Submission; Forms; Remittance Or Deposit

54:53-10. Offers in compromise; submission; forms; remittance or deposit
Offers in compromise shall be submitted on forms prescribed by the Director of the Division of Taxation and shall be accompanied by a remittance representing the amount of the compromise offer, or a deposit if the offer provides for future installment payments. If the final payment on an accepted offer is contingent upon the immediate or simultaneous release of a tax lien in whole or in part, such payment must be in cash, or in the form of a certified, cashier's or treasurer's check drawn on any bank or trust company incorporated under the laws of the United States or any State, Territory or possession of the United States, or by a United States postal, bank, express or telegraph money order.

L.1975, c. 387, s. 10, eff. March 3, 1976.


Section: Previous  54-53-3  54-53-4  54-53-5  54-53-6  54-53-7  54-53-8  54-53-9  54-53-10  54-53-11  54-53-12  54-53-13  54-53-14  54-53-15  54-53-16  54-53-17  Next

Last modified: October 11, 2016