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NEW JERSEY STATUTES AND CODES

54:53-11 - Stay of collection of tax liability

54:53-11.  Stay of collection of tax liability
    The submission of an offer in compromise shall not operate automatically 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.

     L.1975, c. 387, s. 11, eff. March 3, 1976.
 

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