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
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