2017 New Jersey Revised Statutes
TITLE 54 - TAXATION
Section 54:53-11 - Stay of collection of tax liability

Universal Citation: NJ Rev Stat § 54:53-11 (2017)

54:53-11. Stay of collection of tax liability

The submission of an offer in compromise shall not operate automatically to stay the collection of any tax liability; however, enforcement of collection may be deferred only if the interests of the State shall not be jeopardized thereby.

L.1975, c. 387, s. 11, eff. March 3, 1976.

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