{"data":{"id":"us-nj/n.j.-stat.-54-53-11","jurisdiction":"us-nj","citation":"N.J. Stat. § 54:53-11","heading":"Stay of collection of tax liability","body":"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.\nL.1975, c. 387, s. 11, 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":"6ce090660a3a7c25c72621331ce11b458cd6038cd19e5189417bd60ec596d854","source_id":"us-nj","stale":true,"prev":"us-nj/n.j.-stat.-54-53-10","next":"us-nj/n.j.-stat.-54-53-12"},"notice":"GroundRules: Original legal text. Not legal advice."}