New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 33 - CLOSING AGREEMENTS AND COMPROMISES
Subchapter 2 - COMPROMISES
Section 18:33-2.5 - Stay of collection

Universal Citation: NJ Admin Code 18:33-2.5
Current through Register Vol. 56, No. 18, September 16, 2024

The submission of an offer in compromise shall not automatically operate 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.

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