54:53-6. Tax, deficiency or overpayment; assessment, collection, credit or refund
45 words·~1 min read·
/nj/title-54/chapter-53/54-53-6A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Any tax or deficiency in tax determined pursuant to a closing agreement shall be assessed and collected, and any overpayment determined pursuant thereto shall be credited or refunded, in accordance with the applicable provisions of law.
L.1975, c. 387, s. 6, eff. March 3, 1976.