New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 33 - CLOSING AGREEMENTS AND COMPROMISES
Subchapter 2 - COMPROMISES
Section 18:33-2.1 - General provisions
Universal Citation: NJ Admin Code 18:33-2.1
Current through Register Vol. 56, No. 18, September 16, 2024
(a) The Director of the Division of Taxation may compromise any civil or criminal liability arising under any State tax laws administered by the Director of the Division of Taxation prior to reference of a case involving such liability to the Attorney General for prosecution or defense. Any such liability may be compromised only upon one or both of the following two grounds:
1. Doubt as to liability
(including the amount of liability); or
2. Doubt as to collectibility. No such liability
will be compromised if the liability has been established by a valid judgment of a
court of competent jurisdiction, and there is no doubt as to the ability of the
State to collect the amounts owing with respect to such liability.
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