{"data":{"id":"us-nj/n.j.-stat.-54-53-2","jurisdiction":"us-nj","citation":"N.J. Stat. § 54:53-2","heading":"Agreement without any liability or series of agreements for single  period;  authorization","body":"A closing agreement may be executed even though under the agreement the taxpayer is not liable for any tax for the period to which the agreement relates.  There may be a series of closing agreements relating to the tax liability for a single period.\nL.1975, c. 387, s. 2, 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":"27ce8fa56c590fe7e71924f8c4490912aee6aa75d68a9a4562cfb0d2af0653d9","source_id":"us-nj","stale":true,"prev":"us-nj/n.j.-stat.-54-53-1","next":"us-nj/n.j.-stat.-54-53-3"},"notice":"GroundRules: Original legal text. Not legal advice."}