There is a newer version of the New Jersey Revised Statutes
2013 New Jersey Revised Statutes
Title 54 - TAXATION
Section 54:53-6 - Tax, deficiency or overpayment; assessment, collection, credit or refund
NJ Rev Stat § 54:53-6 (2013) What's This?
54:53-6. Tax, deficiency or overpayment; assessment, collection, credit or refund
Any tax or deficiency in tax determined pursuant to a closing agreement shall be assessed and collected, and any overpayment determined pursuant thereto shall be credited or refunded, in accordance with the applicable provisions of law.
L.1975, c. 387, s. 6, eff. March 3, 1976.
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