N.J. Admin. Code § 18:2-11.2

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

Section 18:2-11.2 - Purpose and scope

(a) This subchapter describes the procedures by which the Director obtains information from other State agencies concerning a license holder to determine whether the license holder is properly registered as a business and whether the license holder has any State tax indebtedness that is due to be paid.

(b) The purpose of the procedures provided within this subchapter are to verify that license holders operating as a business entity properly register as a business with the State, to notify license holders, whether actively operating as a business entity or not, of unpaid State tax debt obligations and, if those license holders' remedies to contest the debt have been exhausted or have expired, to notify a State agency to suspend licenses for failure to pay State tax indebtedness.

(c) This subchapter implements N.J.S.A. 54:50-24 through N.J.S.A. 54:50-27. This subchapter is separate and distinct from any other business registration verification or tax clearance procedures that may be established by the Director or may be required in other provisions of the Revised New Jersey Statutes or within other sections of the New Jersey Administrative Code.

N.J. Admin. Code § 18:2-11.2

Adopted by 48 N.J.R. 822(a), effective 5/16/2016