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.