{"data":{"id":"us-nj/n.j.-stat.-54-44-5","jurisdiction":"us-nj","citation":"N.J. Stat. § 54:44-5","heading":"Compromise of claims","body":"The commissioner may compromise any claim for taxes, penalties, or interest,  which shall be alleged to be due pursuant to the provisions of this or any  other law of this State imposing taxes upon the sale or delivery of alcoholic  beverages.\nAmended by L.1938, c. 319, p. 805, s. 13;  L.1942, c. 171, p. 531, s. 7.","path":["TITLE 54 TAXATION"],"source_url":"https://pub.njleg.state.nj.us/statutes/STATUTES-TEXT.zip","current_through":"P.L.2025, c.405, and J.R.22","vintage":"","retrieved_at":"2026-08-27T17:54:13Z","sha256":"be092bc5b24c5817912e9b8ce1fe9414b7cee4fa4dad2b46c4926047a7557c1e","source_id":"us-nj","stale":true,"prev":"us-nj/n.j.-stat.-54-44-4","next":"us-nj/n.j.-stat.-54-44-5.1"},"notice":"GroundRules: Original legal text. Not legal advice."}