N.J. Admin. Code § 18:33-2.2

Current through Register Vol. 56, No. 24, December 18, 2024

Section 18:33-2.2 - Scope of compromise agreement

A compromise agreement may relate to a civil or criminal liability for taxes, interest, ad valorem penalties, or specific penalties. However, a criminal liability may be compromised only if it involves a violation of a regulatory provision, or a related statute in Title 54 or Title 56 of the Revised Statutes, and then only if such violation was not deliberately committed with intent to defraud.