Stay of collection of tax liability
N.J. Stat. § 54:53-11
in effectThe 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.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://www.njleg.state.nj.us/legislative-activity/statutesFetched: 10/17/2026
