N.J.S.A. 54:53-11

Stay of collection of tax liability

54:53-11. Stay of collection of tax liability The 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.

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This is the verbatim text of N.J.S.A. 54:53-11, retrieved from the New Jersey Legislature's public statute corpus. Statutes are amended periodically — for the most current version, check the external source link above. Kyzer is not a law firm and this page is not legal advice.