There Is a Newer Version of the New Jersey Revised Statutes
  1. 2023 N.J. Rev. Stat.
  2. 2022 N.J. Rev. Stat.
  3. 2021 N.J. Rev. Stat.
  4. 2013 N.J. Rev. Stat. (here)
  5. View All Versions
View Our Newest Version Here

2013 New Jersey Revised Statutes
Title 54 - TAXATION
Section 54:53-8 - Penalties and liabilities; allowable subjects of compromise


NJ Rev Stat § 54:53-8 (2013) What's This?

54:53-8. Penalties and liabilities; allowable subjects of compromise
A compromise agreement may relate to a civil or criminal liability for taxes, interest, ad valorem penalties or specific penalties. A criminal liability may be compromised only if it involves a violation of a regulatory provision or a related statute in Title 54 or Title 56 of the Revised Statutes, and then only if such violation was not deliberately committed with intent to defraud.

L.1975, c. 387, s. 8, eff. March 3, 1976.


Disclaimer: These codes may not be the most recent version. New Jersey may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.

This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.