New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 5 - CIGARETTE TAX ACT RULES
Subchapter 8 - ASSESSMENTS
Section 18:5-8.14 - Written agreements final for tax liability
Universal Citation: NJ Admin Code 18:5-8.14
Current through Register Vol. 56, No. 18, September 16, 2024
(a) The Director is authorized to enter into a written agreement with any taxpayer relating to the liability of such taxpayer in respect to any tax, fee, penalty, or interest heretofore or hereafter imposed by the Act.
(b) The agreement shall be final and conclusive, and except upon a showing of fraud, malfeasance, or misrepresentation of a material fact:
1. Shall not be reopened as to the matters
agreed upon or the agreement modified, by any officer, employee, or agent of the
State of New Jersey; and
2. Shall not be
annulled, modified, set aside, or disregarded in any suit, action, or proceeding,
such agreement, or any determination, assessment, collection, payment, refund,
cancellation, or credit made in accordance therewith.
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