New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 33 - CLOSING AGREEMENTS AND COMPROMISES
Subchapter 2 - COMPROMISES
Section 18:33-2.8 - Opinion of the Attorney General
Universal Citation: NJ Admin Code 18:33-2.8
Current through Register Vol. 56, No. 18, September 16, 2024
(a) Except as otherwise provided in this section, if an offer in compromise is accepted, there shall be placed on file in the office of the director, the opinion of the Attorney General or his designee with respect to such compromise, with his reasons therefor, and including a statement of the following:
1. The
amount of tax assessed;
2. The amount of
interest, additional amount, addition to the tax, or assessable penalty, imposed by
law on the person against whom the tax is assessed; and
3. The amount actually paid in accordance with the
terms of the compromise. However, no such opinion shall be required with respect to
the compromise of any civil case in which the unpaid amount of tax assessed
(including any interest, additional amount, addition to the tax, or assessable
penalty) is less than $ 5,000.
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