N.J. Admin. Code § 18:2-8.3
Current through Register Vol. 56, No. 24, December 18, 2024
Section 18:2-8.3 - Time for initiating set-off procedure(a) The Division of Taxation may initiate procedures to set off the tax debt of a specific vendor upon the expiration of 90 days after either: 1. The issuance by the Division of a notice and demand for payment of any State tax owed by the taxpayer; or2. The issuance by the Division of a final determination on any protest filed by the taxpayer against an assessment or final audit determination. N.J. Admin. Code § 18:2-8.3