Agreement without any liability or series of agreements for single period; authorization

N.J. Stat. § 54:53-2
in effect
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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.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://www.njleg.state.nj.us/legislative-activity/statutesFetched: 10/17/2026

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