New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 33 - CLOSING AGREEMENTS AND COMPROMISES
Subchapter 1 - CLOSING AGREEMENTS
Section 18:33-1.4 - Procedures with respect to closing agreements
Universal Citation: NJ Admin Code 18:33-1.4
Current through Register Vol. 56, No. 18, September 16, 2024
(a) A request for a closing agreement, which relates to a prior tax period cannot be approved if the taxpayer has a complaint pending in the New Jersey Tax Court with respect to the subject of the requested agreement. All closing agreements must be submitted in a form prescribed by the Director.
(b) Any tax deficiency or overpayment due under the terms of a closing agreement must be assessed and collected or credited or refunded, respectively, in accordance with the applicable provisions of law, unless otherwise agreed to by the parties.
Disclaimer: These regulations 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.
