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Section 54:53-6 - Tax, deficiency or overpayment; assessment, collection, credit or refund

NJ Rev Stat § 54:53-6 (2019) (N/A)
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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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Section 54:53-5 - Request for closing agreement; time for submission for prior taxable period; forms; procedure
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Section 54:53-7 - Compromise of liability, time for payment of liability