54:53-2 - Agreement without any liability or series of agreements for single period; authorization - New Jersey Statutes

54:53-2.  Agreement without any liability or series of agreements for single  period;  authorization
    A closing agreement may be executed even though under the agreement the taxpayer is not liable for any tax for the period to which the agreement relates.  There may be a series of closing agreements relating to the tax liability for a single period.

     L.1975, c. 387, s. 2, eff. March 3, 1976.