54:44-5.1 - Compromise or cancellation of tax - New Jersey Statutes

54:44-5.1.  Compromise or cancellation of tax
    The commissioner shall have power to compromise or cancel any tax in the sum  of not more than fifteen dollars ($15.00), heretofore or hereafter assessed  pursuant to the provisions of subtitle eight of Title 54, and any interest  charges or penalties thereon;  provided, an appeal from said tax shall not be  pending and said tax shall remain unpaid for at least one year; and provided,  further, that it shall appear to the commissioner that such tax may not, with  due diligence, be collected or that the expense thereby entailed renders  collection of the tax, interest, and penalties impractical.

     L.1941, c. 210, p. 609, s. 1.