The Controller or his or her designee may permit the payment of liability in installments, but if any installment is not paid on or before the due date, the total amount of the unpaid liability shall become payable upon notice and demand by the Controller or his or her designee.
N.J. Admin. Code § 12:16-5.5
See: 27 New Jersey Register 61(a), 27 New Jersey Register 919(a).