{"data":{"id":"us-nj/n.j.-stat.-54-53-10","jurisdiction":"us-nj","citation":"N.J. Stat. § 54:53-10","heading":"Offers in compromise;  submission;  forms;  remittance or deposit","body":"Offers in compromise shall be submitted on forms prescribed by the Director  of the Division of Taxation and shall be accompanied by a remittance representing the amount of the compromise offer, or a deposit if the offer provides for future installment payments.  If the final payment on an accepted offer is contingent upon the immediate or simultaneous release of a tax lien in  whole or in part, such payment must be in cash, or in the form of a certified,  cashier's or treasurer's check drawn on any bank or trust company incorporated  under the laws of the United States or any State, Territory or possession of  the United States, or by a United States postal, bank, express or telegraph  money order.\nL.1975, c. 387, s. 10, eff. March 3, 1976.","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":"8d2415328761d08d65b3d1a68f287f66becebc013add5cb6f34e575fa7cc88db","source_id":"us-nj","stale":true,"prev":"us-nj/n.j.-stat.-54-53-9","next":"us-nj/n.j.-stat.-54-53-11"},"notice":"GroundRules: Original legal text. Not legal advice."}