NJ Rev Stat § 54:53-6 - Tax, Deficiency or Overpayment; Assessment, Collection, Credit or Refund

Section 53-6 - Tax, Deficiency or Overpayment; Assessment, Collection, Credit or RefundSection 53-6 - Tax, Deficiency or Overpayment; Assessment, Collection, Credit or Refund

Section 53-5 - Request for Closing Agreement; Time for Submission for Prior Taxable Period; Forms; Procedure Section 53-7 - Compromise of Liability, Time for Payment of Liability

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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