{"data":{"id":"us-nj/n.j.-stat.-54-53-12","jurisdiction":"us-nj","citation":"N.J. Stat. § 54:53-12","heading":"Acceptance of offer in compromise;  notice;  conditions","body":"An offer in compromise shall be considered accepted only when the proponent  thereof is so notified in writing.  As a condition to accepting an offer in  compromise, the taxpayer may be required to enter into any collateral agreement  or to post any security which is deemed necessary for the protection of the  State.\nL.1975, c. 387, s. 12, 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":"c27f80da5e8be0c5942ee96cff0dd02cde139f8001ee16f7bce1eddbfa048dc0","source_id":"us-nj","stale":true,"prev":"us-nj/n.j.-stat.-54-53-11","next":"us-nj/n.j.-stat.-54-53-13"},"notice":"GroundRules: Original legal text. Not legal advice."}