N.J. Stat. § 54:53-10
Offers in compromise; submission; forms; remittance or deposit
New Jersey · New Jersey Statutes Title 54 — Taxation · Status: effective
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- N.J. Stat. § 54:53-10, Offers in compromise; submission; forms; remittance or deposit, New Jersey, version 1 as recorded 2026-09-28, yourstate.us, https://yourstate.us/provision/1483992
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Offers in compromise shall be submitted on forms prescribed by the Director of the Division of Taxation and shall be accompanied by a remittance representing the amount of the compromise offer, or a deposit if the offer provides for future installment payments. If the final payment on an accepted offer is contingent upon the immediate or simultaneous release of a tax lien in whole or in part, such payment must be in cash, or in the form of a certified, cashier's or treasurer's check drawn on any bank or trust company incorporated under the laws of the United States or any State, Territory or possession of the United States, or by a United States postal, bank, express or telegraph money order.